Document ID: chunk:federal_register_of_legislation:C2025C00130:section:109d:p1
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 109D (pt 1/3)
Character Range: 450246–452960

109D  Review applications—time limits applicable to review of certain decisions

Time for making applications for review
 (1) Subject to this section, an application for review under section 109A of any decision (other than an excepted decision) must be made no later than:
 (a) for a decision in relation to CCS or ACCS (including a decision in relation to Part 8A)—90 days after the applicant is notified of the decision; and
 (b) otherwise—52 weeks after the applicant is notified of the decision.

Exception—Secretary may extend time limits in special circumstances
 (2) The Secretary may, if he or she is satisfied that there are special circumstances that prevented the applicant from making an application under section 109A for review of a decision (other than an excepted decision) within the period specified for the decision in subsection (1), permit a person to make the application after the end of that period and within such further period as the Secretary determines to be appropriate.

Further exceptions
 (3) An application under section 109A for review of a decision (other than an excepted decision) to which paragraph (1)(b) applies may also be made after the 52 weeks mentioned in that paragraph if the application is for review of one or other of the following decisions:
 (a) a determination decision that a person is or is not entitled to be paid family tax benefit for a past period if the period occurs in the income year in which the application was made or in the previous income year (a determination of entitlement is made under section 17 or 19);
 (b) a determination decision that a person is or is not entitled to be paid family tax benefit by single payment/in substitution because of the death of another individual if the death occurred in the income year in which the application was made or in the previous income year (a determination of entitlement is made under section 18 or 19).
 (4) An application under section 109A for review of a decision (other than an excepted decision or a decision to which subsection (5A) relates) relating to the payment to a person of family assistance, or of 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, may also be made after the period specified for the decision in subsection (1), 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