A New Tax System (Family Assistance) (Administration) Act 1999

PART 5 - REVIEW OF DECISIONS  

Note:

This Part does not apply in relation to any decision of the Secretary under Division 5 of Part 4 (about departure prohibition orders).

Division 1 - Internal review  

Subdivision A - Review initiated by the Secretary  

SECTION 105   Secretary may review certain decisions on own initiative  

105(1)  
If:


(a) a decision (the original decision ) is a decision that, under section 104 , the Secretary may review under this section; and


(b) the Secretary is satisfied that there is sufficient reason to review the decision;

the Secretary may review the decision.

Secretary may review decision even if application has been made to the AAT

105(2)  


The Secretary may review the original decision even if an application has been made to the AAT for review in relation to the decision. Secretary must not review decision if review under section 109A occurring

105(3)  
The Secretary must not review the original decision under this section while any review of the decision is taking place under section 109A . Secretary may make decisions in respect of an original decision

105(4)  
The Secretary may decide (the review decision ) to:


(a) affirm the original decision; or


(b) vary the original decision; or


(c) set the original decision aside and substitute a new decision.

105(4A)  


If:


(a) the review involves (wholly or partly) a review of an original decision that is a care percentage decision; and


(b) a consideration of an objection to a decision carried out under Part VII of the Child Support (Registration and Collection) Act 1988 has involved (wholly or partly) the consideration of the determination to which the care percentage decision relates;

the Secretary must not vary the original decision, or set the original decision aside and substitute a new decision, in a way that has the effect of varying the determination or substituting a new determination.

Secretary may deem certain events to have occurred

105(5)  
If:


(a) the Secretary makes a review decision to set the original decision aside under subsection (4); and


(b) the Secretary is satisfied that an event that did not occur would have occurred if the original decision had not been made;

the Secretary may, if satisfied that it is reasonable to do so, deem the event to have occurred for the purposes of the family assistance law.




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