s 35S
In forceGuidelines about the revocation of determinations
Division 7AReconciliation of estimates of adjusted taxable income
Subdivision ERevocation of determination of percentage of care
35S Guidelines about the revocation of determinations
(1)
The Secretary may, by legislative instrument, make guidelines relating to the revocation of determinations under this Subdivision.
(2)
In revoking a determination under this Subdivision, the Secretary must have regard to any guidelines in force under subsection (1).
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