A New Tax System (Family Assistance) (Administration) Act 1999
107ADate of effect of certain decisions made under section 105 in relation to eligibility for CCS
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107A Date of effect of certain decisions made under section 105 in relation to eligibility for CCS
If: (a) the Secretary makes a review decision under section 105 to vary, or set aside and substitute a new decision for, a child care decision in relation to section 67CC (eligibility for CCS) for an individual; and (b) the review decision has the effect that the individual becomes eligible for CCS for a child, or eligible for additional days; the date of effect of the review decision cannot be earlier than the first day of the income year before the income year in which the review decision was made.