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A New Tax System (Family Assistance and Related Measures) Act 2000
109AReview of certain decisions may be initiated by applicant
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#### 109A Review of certain decisions may be initiated by applicant
(1) A person affected by a decision (the original decision) that, under section 108, must be reviewed under this section, may apply to the Secretary for review of the decision.
(2) If the person does so, the Secretary must either:
(a) review the original decision and decide (the review decision) to:
(i) affirm it; or
(ii) vary it; or
(iii) set it aside and substitute a new decision; or
(b) arrange for an authorised review officer (see section 109C) to do so.
(3) If:
(a) the person who reviews the decision (the decision reviewer) makes a review decision to set aside an original decision; and
(b) the decision reviewer is satisfied that an event that did not occur would have occurred if the original decision had not been made;
the decision reviewer may, if satisfied that it is reasonable to do so, deem the event to have occurred for the purposes of the family assistance law.
(4) If:
(a) a person who may apply to the Secretary for review of a decision under subsection (1) has not done so; and
(b) the person applies to the SSAT for review of the decision (despite not being entitled to do so);
the person is taken to have applied to the Secretary for review of the decision under subsection (1) on the day on which the person applied to the SSAT.