109EDate of effect of certain decisions relating to payment of family tax benefit by instalment

#### 109E Date of effect of certain decisions relating to payment of family tax benefit by instalment (1) If: (a) a person applies to the Secretary, under subsection 109A(1), for review of a decision (the original decision) relating to the payment to the person of family tax benefit by instalment; and (b) the application is made more than 52 weeks after the person was given notice of the original decision; and (c) the Secretary or an authorised review officer decides, under subsection 109A(2), to vary the original decision or to set aside the original decision and substitute a new decision; and (d) the decision of the Secretary or authorised review officer (the review decision) will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment; 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 application was made—that first day. (2) The Secretary may, if he or she is satisfied that there are special circumstances that prevented the applicant from making an application under subsection 109A(1) for review of the original decision within 52 weeks, determine that subsection (1) applies as if the reference to 52 weeks were a reference to such longer period as the Secretary determines to be appropriate. (3) Subsection (1) does not limit the date of effect of a decision by the Secretary or by an authorised review officer on an application under subsection 109A(1) for review of the original decision if: (a) the application for review is made because of an assessment, by the Commissioner of Taxation, of taxable income for a particular income year of any relevant person made on the basis of an income tax return for that person and that particular income year lodged before the end of the next income year; or (b) the application for review is made: (i) because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income for a particular income year of any relevant person made on the basis of an income tax return for that person and that particular income year lodged before the end of the next income year; and (ii) within 13 weeks after the relevant person was notified by the Commissioner of the outcome of the review; or (c) the application for review is made: (i) because of a review, by the Child Support Registrar, of a previous decision by the Registrar about the child support entitlement of any relevant person; and (ii) within 13 weeks after the relevant person was notified by the Registrar of the outcome of the review. (4) In subsection (3), a reference to a relevant person, in relation to the person first‑mentioned in that subsection, is a reference: (a) so far as paragraph (3)(a) or (b) is concerned—to any person (including the first‑mentioned person) whose taxable income is relevant in determining the first‑mentioned person’s eligibility for, or rate of, family tax benefit; and (b) so far as paragraph (3)(c) is concerned—to any person (including the first‑mentioned person) whose entitlement to child support is relevant in determining the first‑mentioned person’s rate of family tax benefit.