Document ID: chunk:federal_register_of_legislation:C2025C00130:section:108:p2
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 108 (pt 2/2)
Character Range: 443505–444987

the basis of income tax returns lodged before the end of the income year immediately after the relevant income year, made an assessment of the taxable income for the relevant income year of all persons whose taxable income was relevant in making the determination;
 (b) there is no person whose taxable income was relevant in making the determination who was required to lodge an income tax return for the relevant income 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.
 (5) A child care decision about an individual's entitlement to be paid CCS for a week, to the extent the child care decision is based on:
 (a) the individual's adjusted taxable income for the income year (the relevant income year) in which the CCS fortnight that includes the week starts; or
 (b) the individual's activity test result for the CCS fortnight that includes the week;
is not to be reviewed under section 109A unless the individual has met the CCS reconciliation conditions for the relevant income year.
 (6) A child care decision made because of subsection 105E(2) is not to be reviewed under section 109A unless the individual has met the CCS reconciliation conditions for the relevant income year.