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 105B   Review of instalment determination - taking account of energy supplements  

105B(1)    
This section applies if:


(a) a determination under section 16 is in force in a quarter under which an individual is entitled to be paid family tax benefit by instalment; and


(b) disregarding subsections (2) and (2A) of this section, an election made by the individual under subsection 58A(1) of the Family Assistance Act is in force on one or more days in that quarter.


105B(2)    
The consequences in subsection (2A) apply:


(a) once one of the following applies in that quarter:


(i) the individual ceases to be entitled to be paid family tax benefit under the determination;

(ii) a revocation of the election takes effect;

(iii) the election ceases to be in force under subsection 58A(3A) of the Family Assistance Act; or


(b) otherwise - after the end of that quarter.


105B(2A)    
The consequences are:


(a) for the purposes of subsection 105(1) , the Secretary is taken to be satisfied that there is sufficient reason to review the determination; and


(b) the Secretary must exercise the power conferred by subsection 105(1) to review the determination; and


(c) the review must be done by assuming that:


(i) Division 2B of Part 4 of Schedule 1 to the Family Assistance Act and Division 2AA of Part 5 of that Schedule applied in relation to those days; and

(ii) the election was not in force on those days.
Note:

Those Divisions deal with energy supplement (Part A) and energy supplement (Part B).



Definition

105B(3)    
In this section:

quarter
means a period of 3 months beginning on 1 July, 1 October, 1 January or 1 April.





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