Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:2_108:p2
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 2 cl 108 (pt 2/2)
Character Range: 376492–378317

50J, because of the operation of subsection 55(2), or an entitlement determination made under section 53D, because of the operation of subsection 55A(2), or a determination varied under section 60E; and
 (ii) is wholly or partly based on an estimate of the amount of adjusted taxable income in a particular income year, to the extent that the determination is so based.

 (3) A determination about a person's (the applicant's):
 (a) eligibility for, or entitlement to, family assistance; or
 (b) CCB %;
to the extent that the determination was based on an estimate of the amount of adjusted taxable income in a particular income year, may be reviewed under section 109A only if the applicant seeks that review after the end of that year and either:
 (c) the Commissioner of Taxation has made an assessment, in respect of that year, of the taxable income of each person:
 (i) whose taxable income was relevant in determining the applicant's eligibility for, or rate of, that family assistance or the applicant's CCB %; and
 (ii) who had been 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 following that year; or
 (d) there was no person whose taxable income in respect of that year was relevant in determining the applicant's eligibility for, or rate of, that family assistance, or the applicant's CCB %, who was required to lodge an income tax return in respect of that year.

 (4) A determination about a person's (the applicant's) eligibility for, or entitlement to, family tax benefit to the extent that the determination was based on an estimate of the amount of maintenance income in a particular income year, may be reviewed under section 109A only if the applicant seeks that review after the end of that year.