107Date of effect of certain decisions made under section 105

#### 107 Date of effect of certain decisions made under section 105 (1) Subject to subsection (3), if: (a) the Secretary reviews, under section 105, a decision (the original decision) relating to the payment to a person of family tax benefit by instalment; and (b) the Secretary decides (the review decision) to vary the original decision or set aside the original decision and substitute a new decision; and (c) the review decision will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment; and (d) the review decision is made more than 52 weeks after the person concerned was given notice of the original decision; the date of effect of the review decision is: (e) unless paragraph (f) applies—the date that would give full effect to the review decision; or (f) if the date referred to in paragraph (e) is earlier than the first day of the income year before the income year in which the review decision was made—that first day. (2) Subject to subsection (3), if: (a) under section 105, the Secretary reviews any of the following decisions (the original decision): (i) a determination decision in respect of a weekly limit of hours (a determination of a weekly limit of hours is made under section 50H); (ii) a determination decision in respect of CCB % (a determination of CCB % is made under section 50J); (iii) a determination decision in respect of schooling % (a determination of schooling % is made under section 50K); (iv) a determination decision in respect of no entitlement (a determination of no entitlement is made under section 50G); and (b) the Secretary decides (the review decision) to vary the original decision or set aside the original decision and substitute a new decision; and (c) the review decision would have the effect of creating or increasing an entitlement to be paid child care benefit by fee reduction; and (d) the review decision is made more than 52 weeks after the person concerned was given notice of the original decision; the date of the review decision is: (e) unless paragraph (f) applies—the date that would give full effect to the review decision; or (f) if the date referred to in paragraph (e) is earlier than the first day of the income year before the income year in which the review decision was made—that first day. (3) Subsection (1) or (2) does not limit the date of effect of a review decision in respect of an original decision that relates to the payment to a person of: (a) family tax benefit by instalment; or (b) child care benefit by fee reduction; if the review was undertaken because the Commissioner of Taxation had made an assessment of the taxable income for a particular income year of each person: (c) whose taxable income is relevant in determining the first‑mentioned person’s eligibility for, or rate of, family tax benefit, or CCB %; and (d) who was required to lodge an income tax return in respect of that year; on the basis of the return lodged by each such person before the end of the income year next following that year. (4) In this section: > determination decision means a decision that is a determination as originally made, or, if varied, the variation of the determination.