109EDate of effect of certain decisions relating to payment of family tax benefit by instalment

109E Date of effect of certain decisions relating to payment of family tax benefit by instalment

(1) If: (a) a person applies under section 109A for review of a decision (the original decision) relating to the payment to the person of family tax benefit by instalment; and (b) the application is made more than 52 weeks after the person was given notice of the original decision; and (c) the Secretary or an authorised review officer decides, under subsection 109A(2), to vary the original decision or to set aside the original decision and substitute a new decision; and (d) the decision of the Secretary or authorised review officer (the review decision) will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment; the date of effect of the review decision is the first day of the period to which the original decision relates. (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 the original decision within 52 weeks, determine that subsection (1) applies as if the reference to 52 weeks were a reference to such longer period as the Secretary determines to be appropriate. (2AA) 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 application referred to in paragraph (1)(b) was made; then, despite subsection (1), the person cannot be paid any entitlement created or increased as mentioned in paragraph (1)(d) (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. (2A) Subsection (2AA) does not apply in relation to a decision by the Secretary or by an authorised review officer on an application by a person under section 109A for review of the original decision if: (a) as a result of the original decision, the person was entitled to be paid family tax benefit by instalment 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); and (aa) the original decision is not a decision made under subsection 105(4) (including because of the operation of section 105A) or 109A(2); and (b) either: (i) if the same‑rate benefit period to which the original decision relates is the only same‑rate benefit period for the person for the relevant income year—the person satisfies the FTB reconciliation conditions for the same‑rate benefit period; or (ii) if the same‑rate benefit period to which the original decision relates is one of 2 or more same‑rate benefit periods for the person for the relevant income year—the person satisfies the FTB reconciliation conditions for each of those same‑rate benefit periods.