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 1A - Preliminary matters in relation to child care decisions  

SECTION 103C   Second deadline  

103C(1)    
The second deadline for an income year (the relevant income year ) is:


(a) the end of the second income year after the relevant income year; or


(b) if the Secretary allows the individual a longer period under subsection (2) - the end of the longer period.

103C(2)    
The Secretary may allow an individual a longer period if the Secretary is satisfied that special circumstances prevented the individual meeting the CCS reconciliation conditions for the relevant income year before the end of the second income year after the relevant income year.




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