Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 (22 of 2017)
Schedule 1 Main amendments
A New Tax System (Family Assistance) (Administration) Act 1999
131 Subsection 108(3)
Repeal the subsection, substitute:
(3) A determination about a person's (the applicant's ) eligibility for, or entitlement to, family assistance other than CCS, to the extent the determination is based on an estimate of adjusted taxable income for an income year (the relevant income year ), is not to be reviewed under section 109A unless the applicant applies for the review after the end of the relevant income year and one of the following paragraphs applies:
(a) the Commissioner of Taxation has, on the basis of income tax returns lodged before the end of the income year immediately after the relevant income year, made an assessment of the taxable income for the relevant income year of all persons whose taxable income was relevant in making the determination;
(b) there is no person whose taxable income was relevant in making the determination who was required to lodge an income tax return for the relevant income year.