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A New Tax System (Family Assistance) (Administration) Act 1999
140Secretary may treat event as having occurred if decision to set aside on ART child care provider review
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#### 140 Secretary may treat event as having occurred if decision to set aside on ART child care provider review
If:
(a) on ART child care provider review of a decision, the ART sets the decision aside under section 105 of the ART Act; and
(b) the Secretary is satisfied that an event that did not occur would have occurred if the decision had not been made;
the Secretary may, if satisfied that it is reasonable to do so, treat the event as having occurred for the purposes of the family assistance law.