Document ID: chunk:federal_register_of_legislation:C2025C00130:section:109d:p3
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 109D (pt 3/3)
Character Range: 455237–456512

support is relevant in determining the first‑mentioned person's rate of family tax benefit.
 (5A) An application under section 109A for review of a decision (other than an excepted decision) relating to the payment to an individual of CCS for a week may also be made after the 90 days mentioned in paragraph (1)(a) if the application for review 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 90 days after the individual or other person was notified by the Commissioner of the outcome of the review.
 (6) In this section:
excepted decision means a decision:
 (a) relating to the payment to a person of family tax benefit by instalment; or
 (b) relating to the raising of a debt under Division 2 of Part 4; or
 (c) made under Part 8 (approval of providers of child care services).
Note: Applications by providers for review of decisions made under Division 2 of Part 4 relating to CCS or ACCS or decisions made under Part 8 are subject to the time limits set out in section 109DA.