Document ID: chunk:federal_register_of_legislation:C2016C01126:clause:2_16
Version: federal_register_of_legislation:C2016C01126
Segment Type: clause
Provision Reference: sch 2 cl 16
Character Range: 9089–9755

16  Subsection 107(3)
Repeal the subsection, substitute:
 (3) Subsection (2) does not limit the date of effect of a review decision, in respect of an original decision that relates to the payment to a person of child care benefit by fee reduction, if the review was undertaken because the Commissioner of Taxation had made an assessment of the taxable income for a particular income year of each person:
 (a) whose taxable income is relevant in determining the first‑mentioned person's CCB %; and
 (b) who was required to lodge an income tax return in respect of that year;
on the basis of the return lodged by each such person in accordance with subsection (3AA).