Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:2_107:p2
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 2 cl 107 (pt 2/2)
Character Range: 373196–374074

review decision in respect of an original decision that relates to the payment to a person of:
 (a) family tax benefit by instalment; or
 (b) 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:
 (c) whose taxable income is relevant in determining the first‑mentioned person's eligibility for, or rate of, family tax benefit, or CCB %; and
 (d) 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 before the end of the income year next following that year.

 (4) In this section:

determination decision means a decision that is a determination as originally made, or, if varied, the variation of the determination.

Subdivision B—Review initiated by the applicant