Document ID: chunk:federal_register_of_legislation:C2025C00130:section:109d:p2
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 109D (pt 2/3)
Character Range: 452737–455481

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 in accordance with subsection (4A); 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 in accordance with subsection (4A); and
 (ii) within 90 days after the relevant person was notified by the Commissioner of the outcome of the review; or
 (c) the family assistance is family tax benefit and 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 90 days after the relevant person was notified by the Registrar of the outcome of the review.
 (4A) For the purposes of paragraph (4)(a) or subparagraph (4)(b)(i), the income tax return of a person in respect of a particular income year (the base year) must be lodged before the end of:
 (a) the first income year after the base year; or
 (b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.
 (4B) The further period under paragraph (4A)(b) must end no later than the end of the second income year after the base year.
 (5) In subsection (4), a reference to a relevant person, in relation to the person first‑mentioned in that subsection, is a reference:
 (a) so far as paragraph (4)(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 assistance, one‑off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021; and
 (b) so far as paragraph (4)(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.
 (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