Document ID: chunk:federal_register_of_legislation:C2023C00393:clause:2_166
Version: federal_register_of_legislation:C2023C00393
Segment Type: clause
Provision Reference: sch 2 cl 166
Character Range: 201202–201968

166  After subsection 111A(2)
Insert:
 (2A) An application for AAT first review of a child care decision about an individual's entitlement to be paid CCS for a week, other than a decision excepted under subsection (5), may also be made after the 13 weeks mentioned in subsection (1) 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 13 weeks after the individual or other person was notified by the Commissioner of the outcome of the review.