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

Pt 5 amended by No 55 of 2016, s 3 and Sch 13 item 4, by inserting the note, applicable in relation to:

(a) a debt that arises on or after 1 January 2017; and

(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.

Div 2 heading substituted by No 60 of 2015, s 3 and Sch 5 item 14, effective 1 July 2015. The heading formerly read:

Division 2 - Review by the Social Security Appeals Tribunal

Subdiv C heading inserted by No 60 of 2015, s 3 and Sch 5 item 22, effective 1 July 2015.

S 111B substituted by No 60 of 2015 (as amended by No 4 of 2016), s 3 and Sch 5 item 22, effective 1 July 2015. S 111B formerly read:

SECTION 111B Date of effect of certain SSAT decisions relating to payment of family tax benefit by instalment  
111B(1)
If:

(a) a person applies to the SSAT, under subsection 111(1) , for review of a decision (the original decision ) relating to the payment to a person of family tax benefit by instalment; and

(b) the application is made more than 13 weeks after the person was given notice of the original decision; and

(c) the SSAT decides, under subsection 113(1) , to vary the original decision or set aside the original decision and substitute a new decision; and

(d) the decision of the SSAT will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment;

the date of effect of the decision of the SSAT is:

(e) unless paragraph (f) applies - the date that would give full effect to the decision of the SSAT; or

(f) if the date referred to in paragraph (e) is earlier than the first day of the income year before the income year in which the application to the SSAT for review was made - that first day.

111B(2)
The SSAT may, if it is satisfied that there are special circumstances that prevented the applicant from making an application within 13 weeks, determine that subsection (1) applies as if the reference to 13 weeks were a reference to such longer period as the SSAT determines to be appropriate.

S 111B inserted by No 45 of 2000, s 3 Sch 2 item 109, effective 1 July 2000. For transitional provisions see note under s 69.