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A New Tax System (Family Assistance and Related Measures) Act 2000
111BDate of effect of certain SSAT decisions relating to payment of family tax benefit by instalment
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#### 111B Date of effect of certain SSAT decisions relating to payment of family tax benefit by instalment
(1) If:
(a) a person applies to the SSAT, under subsection 111(1), for review of a decision (the original decision) relating to the payment to a person of family tax benefit by instalment; and
(b) the application is made more than 13 weeks after the person was given notice of the original decision; and
(c) the SSAT decides, under subsection 113(1), to vary the original decision or set aside the original decision and substitute a new decision; and
(d) the decision of the SSAT will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment;
the date of effect of the decision of the SSAT is:
(e) unless paragraph (f) applies—the date that would give full effect to the decision of the SSAT; 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 to the SSAT for review was made—that first day.
(2) The SSAT may, if it is satisfied that there are special circumstances that prevented the applicant from making an application within 13 weeks, determine that subsection (1) applies as if the reference to 13 weeks were a reference to such longer period as the SSAT determines to be appropriate.
110 Paragraph 112(1)(a)
Omit “(see subsection (4))”, substitute “referred to in paragraph (a) or (b) of the definition of adverse family assistance decision in subsection (4)”.
111 After subsection 112(1)
Insert:
(1A) If:
(a) an adverse family assistance decision referred to in paragraph (c) or (d) of the definition of adverse family assistance decision in subsection (4) is made; and
(b) the adverse decision depends on the exercise of a discretion, or the holding of an opinion, by a person; and
(c) a person applies to the SSAT under section 111 for review of the adverse decision;
the Secretary may declare:
(d) in the case of an adverse family assistance decision referred to in paragraph (c) of the definition in subsection (4)—that the conditional eligibility to which the decision relates is to continue as if the adverse decision had not been made; and
(e) in the case of an adverse family assistance decision referred to in paragraph (d) of the definition in subsection (4)—that the limit or percentage to which the decision relates is to continue as if the adverse decision had not been made.
Note: The heading to section 112 is altered by inserting “etc.” after “payment”.
112 Subsection 112(4)
Repeal the subsection, substitute:
(4) In this section:
> adverse family assistance decision, in relation to a person, means any decision having the effect that:
(a) the person ceases to be entitled to family assistance; or
(b) the person’s entitlement to family assistance is reduced; or
(c) the person ceases to be conditionally eligible for child care benefit by fee reduction; or
(d) the weekly limit of hours, the CCB % or the schooling % applicable to the person is reduced.
113 Subsection 113(2)
Repeal the subsection, substitute:
(2) If the SSAT sets a decision aside and substitutes for it a decision that:
(a) a person is entitled to have a payment made under this Act; or
(b) a person is conditionally eligible for child care benefit by fee reduction; or
(c) the weekly limit of hours, the CCB % or the schooling % applicable to a person is to be increased;
the SSAT must:
(d) in the case of paragraph (a):
(i) assess the amount of the payment; or
(ii) ask the Secretary to assess the amount; and
(e) in the case of paragraph (b):
(i) ask the Secretary to determine the weekly limit of hours, CCB % and schooling % applicable to the person; and
(ii) if the limit or percentage affects the amount of the entitlement of the person—assess that amount; and
(f) in the case of paragraph (c):
(i) determine what the limit or percentage is to be; or
(ii) ask the Secretary to assess the limit or percentage.
114 Section 115
Repeal the section.
115 Subsection 118(2)
After “a decision”, insert “(other than a decision to which subsection (2A) applies)”.
116 After subsection 118(2)
Insert:
(2A) If a party to an agreement that is the subject of a decision under subsection 91A(3) of the Child Support (Assessment) Act 1989 applies to the SSAT:
(a) unless paragraph (b) applies—for a review of that decision; or
(b) if that decision has been affirmed or varied, or set aside and another decision substituted for it—for a review of the decision as so affirmed or varied or of the substituted decision;
the Executive Director must order that the other party to the agreement be made a party to the review. This requirement does not apply if the other party to the agreement has given the Executive Director a written notice waiving his or her rights under section 111 and this subsection in relation to the review.
117 At the end of section 122
Add:
(4) If a decision is made under subsection 91A(3) of the Child Support (Assessment) Act 1989 about a particular agreement, then, for the purposes of subsection (1) of this section, both of the parties to the agreement are taken to be parties whose interests are affected by the decision.
118 Section 132
Repeal the section.
119 Paragraph 139(1)(a)
Repeal the paragraph, substitute:
(a) may give general directions as to the procedure to be followed by the SSAT in connection with the review of:
(i) decisions under the family assistance law; or
(ii) decisions under subsection 91A(3) of the Child Support (Assessment) Act 1989; and
120 After paragraph 139(5)(a)
Insert:
(aa) subsection 91A(3) of the Child Support (Assessment) Act 1989; or
121 After section 141
Insert: