s 71V
In forceApplication of this Division
Chapter 3Special rules to deal with exceptional cases
Part 3‑3Special rules about reassessment of determinations
Division 7Financial matters
71V Application of this Division
This Division applies if either or both of the following occur in a quarter (the present quarter):
(a)
a person who had previously accepted an offer of redress accepts a new offer of redress given under section 71G based on a reassessment decision made under section 71D that sets aside a determination (a current determination) and substitutes a new determination;
(b)
a payment is made in relation to a deceased person under section 71Q based on a reassessment decision made under section 71D that sets aside a determination (also a current determination) and substitutes a new determination.
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.