Document ID: chunk:federal_register_of_legislation:C2025C00130:section:105e:p1
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 105E (pt 1/2)
Character Range: 430060–432885

105E  Review of individual's entitlement to be paid CCS by fee reduction—meeting CCS reconciliation conditions
 (1) If an individual meets the CCS reconciliation conditions for an income year (the relevant income year) by the first deadline for the relevant income year:
 (a) for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions (if any) in relation to subsection 67CD(2) or (8) for the individual in relation to sessions of care provided in each week in CCS fortnights starting in the relevant income year; and
 (b) the Secretary must exercise the power conferred by subsection 105(1) to review those child care decisions; and
 (c) the review must take into account:
 (i) information obtained about the adjusted taxable income of the individual by the meeting of the CCS reconciliation conditions; and
 (ii) subject to section 105C, any other information available about the individual's activity test result or any other matter relevant to the individual's entitlement.
 (2) If an individual does not meet the CCS reconciliation conditions for an income year (the relevant income year) by the first deadline for the relevant income year:
 (a) for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions (if any) in relation to subsection 67CD(2) or (8) for the individual in relation to sessions of care provided in each week in CCS fortnights starting in the relevant income year; and
 (b) the Secretary must exercise the power conferred by subsection 105(1) to review those child care decisions; and
 (c) despite subsection 105(4), the Secretary must set the child care decisions aside and substitute them with determinations under subsection 67CD(8) that the individual is not entitled to be paid CCS or ACCS for the sessions of care.
 (3) If an individual meets the CCS reconciliation conditions for an income year (the relevant income year) after the first deadline for the relevant income year:
 (a) for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions in relation to subsection 67CD(8) made for the individual in accordance with paragraph (2)(c) of this section; and
 (b) the Secretary must exercise the power conferred by subsection 105(1) to review those child care decisions; and
 (c) the review must take into account:
 (i) information obtained about the adjusted taxable income of the individual by the meeting of the CCS reconciliation conditions; and
 (ii) subject to sections 105C and 105D, any other information available about the individual's activity test result or any other matter relevant to the individual's entitlement.

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