131JWhen to apply

#### 131J When to apply (1) Despite a contrary intention in any other law, an application for second review must be made within the time prescribed under section 18 (when to apply—general rule). (2) However, an application for second review of a child care decision (within the meaning of the A New Tax System (Family Assistance) (Administration) Act 1999) about an individual’s entitlement to be paid CCS for a week may also be made after the time prescribed under section 18 (when to apply—general rule) if the application is made: (a) because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week starts; and (b) within the time prescribed under that section after the individual or other person was notified by the Commissioner of the outcome of the review.