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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 107A

Date of effect of certain decisions made under section 105 in relation to eligibility for CCS

    If:

  (a)   the Secretary makes a review decision under section   105 to vary, or set aside and substitute a new decision for, a child care decision in relation to section   67CC (eligibility for CCS) for an individual; and

  (b)   the review decision has the effect that the individual becomes eligible for CCS for a child, or eligible for additional days;

the date of effect of the review decision cannot be earlier than the first day of the income year before the income year in which the review decision was made.



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