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A New Tax System (Family Assistance and Related Measures) Act 2000
105Secretary may review certain decisions on own initiative
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#### 105 Secretary may review certain decisions on own initiative
(1) If:
(a) a decision (the original decision) is a decision that, under section 104, the Secretary may review under this section; and
(b) the Secretary is satisfied that there is sufficient reason to review the decision;
the Secretary may review the decision.
Secretary may review decision even if application has been made to the SSAT or the AAT
(2) The Secretary may review the original decision even if an application has been made to the SSAT or the AAT for review of the decision.
Secretary must not review decision if review under section 109A occurring
(3) The Secretary must not review the original decision under this section while any review of the decision is taking place under section 109A.
Secretary may make decisions in respect of an original decision
(4) The Secretary may decide (the review decision) to:
(a) affirm the original decision; or
(b) vary the original decision; or
(c) set the original decision aside and substitute a new decision.
Secretary may deem certain events to have occurred
(5) If:
(a) the Secretary makes a review decision to set the original decision aside under subsection (4); and
(b) the Secretary is satisfied that an event that did not occur would have occurred if the original decision had not been made;
the Secretary may, if satisfied that it is reasonable to do so, deem the event to have occurred for the purposes of the family assistance law.