s 103C
In forceSecond deadline
Volume 1Parts 1 to 5 (sections 1 to 152D)
Part 5Review of decisions
Division 1APreliminary matters in relation to child care decisions
103C Second deadline
(1)
The second deadline for an income year (the relevant income year) is:
(a)
the end of the second income year after the relevant income year; or
(b)
if the Secretary allows the individual a longer period under subsection (2)—the end of the longer period.
(2)
The Secretary may allow an individual a longer period if the Secretary is satisfied that special circumstances prevented the individual meeting the CCS reconciliation conditions for the relevant income year before the end of the second income year after the relevant income year.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.