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 6 - Date of effect of reviews under the child support law  

SECTION 152C   Date of effect of decisions on objections under the child support law that apply for family assistance purposes  

152C(1)    
This section applies if:


(a) a person lodges, under section 80A of the Child Support (Registration and Collection) Act 1988 , an objection to a care percentage decision (within the meaning of that Act); and


(b) the consideration of the objection under that Act involves (wholly or partly) a consideration of a determination that:


(i) was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989 ; or

(ii) has effect, under section 54K of the Child Support (Assessment) Act 1989 , as if it were a determination made under such a provision; and


(c) the objection was lodged more than 52 weeks after notice of the care percentage decision referred to in paragraph (a) of this subsection was given; and


(d) the decision (the review decision ) on the objection has the effect of varying the determination or substituting a new determination; and


(e) the determination as varied or substituted has effect, under sections 35T and 35U of the Family Assistance Act, as if it were a determination made under Subdivision D of Division 1 of Part 3 of that Act.

152C(2)    
The date of effect of the review decision, to the extent that it has the effect referred to in paragraph (1)(d), is:


(a) unless paragraph (b) of this subsection applies - the date that would give full effect to the review decision; or


(b) if the date referred to in paragraph (a) of this subsection is earlier than the first day of the income year before the income year in which the objection was lodged - that first day.

152C(3)    
If the Secretary is satisfied that there are special circumstances that prevented the objection from being lodged within the period referred to in paragraph (1)(c), the Secretary may determine that subsection (1) applies as if the reference to 52 weeks in that paragraph were a reference to such longer period as the Secretary determines to be appropriate.


 

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