Document ID: chunk:federal_register_of_legislation:C2025C00130:section:109e:p2
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 109E (pt 2/3)
Character Range: 460830–463566

the operation of section 105A) or 109A(2); 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.
 (3) Subsection (2AA) does not apply in relation to a decision by the Secretary or by an authorised review officer on an application under section 109A for review of the original decision if:
 (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 (3A); and
 (ii) within 90 days after the relevant person was notified by the Commissioner of the outcome of the review; or
 (c) 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.
 (3A) For the purposes of subparagraph (3)(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.
 (3B) The further period under paragraph (3A)(b) must end no later than the end of the second income year after the base year.
 (4) In subsection (3), a reference to a relevant person, in relation to the person first‑mentioned in that subsection, is a reference:
 (a) so far as paragraph (3)(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 tax benefit; and
 (b) so far as paragraph (3)(c) is concerned—to any person (including the first‑mentioned person) whose entitlement to child support is relevant in determining