109DReview applications—time limits applicable to review of certain decisions

#### 109D Review applications—time limits applicable to review of certain decisions Time for making applications for review (1) Subject to this section, an application for review under section 109A of any decision (other than an excepted decision) must be made no later than: (a) for a decision in relation to CCS or ACCS (including a decision in relation to Part 8A)—90 days after the applicant is notified of the decision; and (b) otherwise—52 weeks after the applicant is notified of the decision. Exception—Secretary may extend time limits in special circumstances (2) The Secretary may, if he or she is satisfied that there are special circumstances that prevented the applicant from making an application under section 109A for review of a decision (other than an excepted decision) within the period specified for the decision in subsection (1), permit a person to make the application after the end of that period and within such further period as the Secretary determines to be appropriate. Further exceptions (3) An application under section 109A for review of a decision (other than an excepted decision) to which paragraph (1)(b) applies may also be made after the 52 weeks mentioned in that paragraph if the application is for review of one or other of the following decisions: (a) a determination decision that a person is or is not entitled to be paid family tax benefit for a past period if the period occurs in the income year in which the application was made or in the previous income year (a determination of entitlement is made under section 17 or 19); (b) a determination decision that a person is or is not entitled to be paid family tax benefit by single payment/in substitution because of the death of another individual if the death occurred in the income year in which the application was made or in the previous income year (a determination of entitlement is made under section 18 or 19). (4) An application under section 109A for review of a decision (other than an excepted decision or a decision to which subsection (5A) relates) relating to the payment to a person of family assistance, or of one‑off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021, may also be made after the period specified for the decision in subsection (1), if: (a) the application for review is made because of an assessment, by the Commissioner of Taxation, of taxable income for a particular income year of any relevant person made on the basis of an income tax return for that person and that particular income year lodged in accordance with subsection (4A); or (b) the application for review is made: (i) because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income for a particular income year of any relevant person made on the basis of an income tax return for that person and that particular income year lodged in accordance with subsection (4A); and (ii) within 90 days after the relevant person was notified by the Commissioner of the outcome of the review; or (c) the family assistance is family tax benefit and the application for review is made: (i) because of a review, by the Child Support Registrar, of a previous decision by the Registrar about the child support entitlement of any relevant person; and (ii) within 90 days after the relevant person was notified by the Registrar of the outcome of the review. (4A) For the purposes of paragraph (4)(a) or subparagraph (4)(b)(i), the income tax return of a person in respect of a particular income year (the base year) must be lodged before the end of: (a) the first income year after the base year; or (b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year. (4B) The further period under paragraph (4A)(b) must end no later than the end of the second income year after the base year. (5) In subsection (4), a reference to a relevant person, in relation to the person first‑mentioned in that subsection, is a reference: (a) so far as paragraph (4)(a) or (b) is concerned—to any person (including the first‑mentioned person) whose taxable income is relevant in determining the first‑mentioned person’s eligibility for, or rate of, family assistance, one‑off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021; and (b) so far as paragraph (4)(c) is concerned—to any person (including the first‑mentioned person) whose entitlement to child support is relevant in determining the first‑mentioned person’s rate of family tax benefit. (5A) An application under section 109A for review of a decision (other than an excepted decision) relating to the payment to an individual of CCS for a week may also be made after the 90 days mentioned in paragraph (1)(a) if the application for review is made: (a) because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week starts; and (b) within 90 days after the individual or other person was notified by the Commissioner of the outcome of the review. (6) In this section: > excepted decision means a decision: (a) relating to the payment to a person of family tax benefit by instalment; or (b) relating to the raising of a debt under Division 2 of Part 4; or (c) made under Part 8 (approval of providers of child care services). > Note: Applications by providers for review of decisions made under Division 2 of Part 4 relating to CCS or ACCS or decisions made under Part 8 are subject to the time limits set out in section 109DA.