107Date of effect of certain decisions made under section 105 in relation to family tax benefit by instalment

#### 107 Date of effect of certain decisions made under section 105 in relation to family tax benefit by instalment (1) Subject to subsection (1AA), if: (a) the Secretary reviews, under section 105 (including because of the operation of section 105A), a decision (the original decision) relating to the payment to a person of family tax benefit by instalment; and (b) the Secretary decides (the review decision) to vary the original decision or set aside the original decision and substitute a new decision; and (c) the review decision will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment; and (d) the review decision is made more than 52 weeks after the person concerned was given notice of the original decision; the date of effect of the review decision is the first day of the period to which the original decision relates. (1AA) If: (a) paragraphs (1)(a), (b), (c) and (d) apply; and (b) the first day of the period to which the original decision relates is earlier than the first day (the cut‑off day) of the income year before the income year in which the review decision was made; then, despite subsection (1), the person cannot be paid any entitlement created or increased as mentioned in paragraph (1)(c) (including as a result of taking into account the FTB Part A supplement or the FTB Part B supplement) in relation to any day earlier than the cut‑off day. (1A) Subsection (1AA) does not apply if the review was undertaken under section 105 because of the operation of section 105A.