105AReview of determination or variation—taking account of FTB Part A supplement or FTB Part B supplement

#### 105A Review of determination or variation—taking account of FTB Part A supplement or FTB Part B supplement (1) This section applies to a decision of the Secretary to make or vary a section 16 or 17 determination if, as a result of the decision, an individual (the first individual) is entitled to be paid family tax benefit at a particular rate in respect of a period (the same‑rate benefit period) that consists of, or is included in, a particular income year (the relevant income year). (2) If: (a) in making or varying the determination, the Secretary disregarded one or more of the following provisions: (i) paragraph (ca) of step 1 of the method statement in clause 3 of Schedule 1 to the Family Assistance Act; (ii) paragraph (d) of step 1 of the method statement in clause 25 of Schedule 1 to the Family Assistance Act; (iia) paragraph 29(1)(b) of Schedule 1 to the Family Assistance Act; (iib) paragraph (b) of step 1 of the method statement in subclause 29(2) of Schedule 1 to the Family Assistance Act; (iiba) paragraph 29A(2)(b) of Schedule 1 to the Family Assistance Act; (iic) subclause 31A(1) of Schedule 1 to the Family Assistance Act; (iii) subclause 38A(1) of Schedule 1 to the Family Assistance Act; and (b) if section 32A had not been enacted, the Secretary would have been required to take account of one or more of the provisions mentioned in paragraph (a); and (c) either: (i) if the same‑rate benefit period to which the decision relates is the only same‑rate benefit period for the first individual for the relevant income year—the first individual satisfies the FTB reconciliation conditions for the same‑rate benefit period; or (ii) if the same‑rate benefit period to which the decision relates is one of 2 or more same‑rate benefit periods for the first individual for the relevant income year—the first individual satisfies the FTB reconciliation conditions for each of those same‑rate benefit periods; then: (d) for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the determination or variation; and (e) the Secretary must exercise the power conferred by subsection 105(1) to review the determination or variation; and (f) the review must take account of whichever of the provisions mentioned in paragraph (a) are relevant. > Note: To work out when the first individual has satisfied the FTB reconciliation conditions, see section 32B. (3) Paragraph (2)(f) does not limit the scope of the review.