Document ID: chunk:federal_register_of_legislation:C2016C01126:clause:2_17
Version: federal_register_of_legislation:C2016C01126
Segment Type: clause
Provision Reference: sch 2 cl 17
Character Range: 9755–10908

17  After subsection 109E(2)
Insert:
 (2A) Subsection (1) does not limit the date of effect of a decision by the Secretary or by an authorised review officer on an application by a person under section 109A for review of the original decision if:
 (a) as a result of the original decision, the person was entitled to be paid family tax benefit by instalment at a particular rate in respect of a period (the same‑rate benefit period) that consists of, or is included in, a particular income year (the relevant income year); and
 (b) either:
 (i) if the same‑rate benefit period to which the original decision relates is the only same‑rate benefit period for the person for the relevant income year—the person satisfies the FTB reconciliation conditions for the same‑rate benefit period; or
 (ii) if the same‑rate benefit period to which the original decision relates is one of 2 or more same‑rate benefit periods for the person for the relevant income year—the person satisfies the FTB reconciliation conditions for each of those same‑rate benefit periods.
Note: To work out when the person satisfied the FTB reconciliation conditions, see section 32B.