(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.
Member of a couple for part of a year
(4) Subsections (5) and (6) apply to the review, under this section, by the Secretary of a child care decision that relates to an individual who is a member of a couple on one or more, but not all, of the first Mondays in CCS fortnights that start in an income year.
(5) The Secretary must apply Part 1 of Schedule 2 to the Family Assistance Act in relation to each CCS fortnight that starts in the income year as if paragraph 3AA(2)(b) of Schedule 3 to the Family Assistance Act had not been enacted.
(6) If the individual is a member of a couple on the first Monday in a CCS fortnight that starts in the income year, the Secretary must apply Part 1 of Schedule 2 to the Family Assistance Act in relation to the fortnight as if the individual's adjusted taxable income for the year included the adjusted taxable income for the year for the other member of the couple .
(7) To avoid doubt, subsections (5) and (6) have effect despite Part 1 of Schedule 2 to the Family Assistance Act.