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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 137B

ART review of entitlement to be paid CCS or ACCS--time limit on increase

  (1)   A decision on ART review of a child care decision in relation to section   67CD as to an individual's entitlement to be paid CCS or ACCS must not have the effect that the amount of CCS or ACCS the individual is entitled to be paid for a week is increased (including from nil), if the CCS fortnight that includes the week started before the income year immediately before the income year in which the application for the review is made.

  (2)   Subsection   (1) does not apply if:

  (a)   the decision on review is a child care decision made because of or in relation to section   105E, to the extent that the review relates to the individual's adjusted taxable income for the income year in which the CCS fortnight starts; or

  (b)   the application for review is made:

  (i)   because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight starts; and

  (ii)   within 90 days after the individual or other person was notified by the Commissioner of the outcome of the review.

  (3)   A decision on ART review of a child care decision in relation to section   67CH as to a provider's entitlement to be paid ACCS (child wellbeing) must not have the effect that the amount of ACCS (child wellbeing) the provider is entitled to be paid for a week is increased (including from nil), if the CCS fortnight that includes the week started before the income year immediately before the income year in which the application for the review is made.



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