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A New Tax System (Family Assistance and Related Measures) Act 2000
108Decisions that may be reviewed under section 109A
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#### 108 Decisions that may be reviewed under section 109A
Decisions that may and may not be reviewed under section 109A
(1) The following decisions must be reviewed on application under section 109A unless an exception set out in subsection (2) applies to the decision:
(a) a decision of any officer under the family assistance law; or
(b) a decision under subsection 91A(3) of the Child Support (Assessment) Act 1989 that is made on or after 1 July 2000.
(2) The exceptions to the rule in subsection (1) are:
(a) a decision made by the Secretary personally or by another agency head himself or herself in the exercise of a delegated power; or
(b) a determination of entitlement under section 51B in respect of an individual in so far as it relates to:
(i) a rate certified by an approved child care service under subsection 76(1) of the Family Assistance Act; or
(ii) a certificate relating to a weekly limit of hours given by an approved child care service under subsection 54(10), 55(6) or 56(3) of the Family Assistance Act; or
(c) a determination of entitlement under section 54B in respect of an approved child care service in so far as it relates to:
(i) the service’s eligibility under section 47 of the Family Assistance Act; or
(ii) a rate certified by the service under subsection 76(2) of the Family Assistance Act; or
(iii) a certificate relating to a weekly limit of hours given by the service under subsection 54(10), 55(6) or 56(4) of the Family Assistance Act; or
(d) a decision by the Secretary under Division 2 of Part 8A (advances to approved child care services); or
(e) except as mentioned in subsection (3) or (4), a determination about a person’s eligibility for, or entitlement to, family assistance other than child care benefit if that determination:
(i) is neither a determination made under section 19 because the Secretary is not satisfied that an estimate of adjusted taxable income is reasonable nor a determination varied under section 28A; and
(ii) is wholly or partly based on an estimate of the amount of adjusted taxable income, or maintenance income, in a particular income year, to the extent that the determination is so based; or
(f) except as mentioned in subsection (3) or (4), a determination about a person’s entitlement to child care benefit or a person’s CCB % under section 50J, if that determination:
(i) is not a determination made under section 50J, because of the operation of subsection 55(2), or an entitlement determination made under section 53D, because of the operation of subsection 55A(2), or a determination varied under section 60E; and
(ii) is wholly or partly based on an estimate of the amount of adjusted taxable income in a particular income year, to the extent that the determination is so based.
(3) A determination about a person’s (the applicant’s):
(a) eligibility for, or entitlement to, family assistance; or
(b) CCB %;
to the extent that the determination was based on an estimate of the amount of adjusted taxable income in a particular income year, may be reviewed under section 109A only if the applicant seeks that review after the end of that year and either:
(c) the Commissioner of Taxation has made an assessment, in respect of that year, of the taxable income of each person:
(i) whose taxable income was relevant in determining the applicant’s eligibility for, or rate of, that family assistance or the applicant’s CCB %; and
(ii) who had been 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 following that year; or
(d) there was no person whose taxable income in respect of that year was relevant in determining the applicant’s eligibility for, or rate of, that family assistance, or the applicant’s CCB %, who was required to lodge an income tax return in respect of that year.
(4) A determination about a person’s (the applicant’s) eligibility for, or entitlement to, family tax benefit to the extent that the determination was based on an estimate of the amount of maintenance income in a particular income year, may be reviewed under section 109A only if the applicant seeks that review after the end of that year.