Document ID: chunk:federal_register_of_legislation:C2016C00969:section:7:p4
Version: federal_register_of_legislation:C2016C00969
Segment Type: section
Provision Reference: s 7 (pt 4/7)
Character Range: 36707–39335

the request;
 (b) where the person or persons making the request was, or included, a person or persons who, but for this subsection, would not be entitled to make the request—the Commissioner considers it appropriate that the person or persons should be entitled to make the request by reason that an amount that is not included in the assessable income of the person of a year of income would have, or might reasonably be expected to have, been included in the assessable income of the person of the year of income if the tax avoidance scheme to which the taxable amount relates had not been entered into or carried out;
the Commissioner may waive compliance with the provisions of this section in relation to:
 (c) the persons who are required to make the request; and
 (d) in a case to which paragraph (a) applies—the requirement under subsection (4) that the amount, or the aggregate of the amounts, specified in the request be equal to a particular amount.
 (6) On receipt of a request under this section, the Commissioner, having regard to:
 (a) in relation to amounts specified in the request in lieu of which different amounts could have been specified—whether those amounts specified in the request are reasonable having regard to:
 (i) in the case of amounts specified in the request in relation to persons who would not have been parties to the request but for subsection (5)—the amounts that, as mentioned in paragraph (5)(b), would have, or might reasonably be expected to have, been included in the assessable incomes of those persons if the tax avoidance scheme to which the taxable amount to which the request relates had not been entered into or carried out; and
 (ii) in the case of amounts specified in the request in relation to other persons—the part of the income distribution referred to in subsection (1), (2) or (3) in relation to the request that, in the opinion of the Commissioner, would have, or might reasonably be expected to have, been received by each of those persons;
 (b) the likelihood that any tax that may become payable by reason of the operation of this section in relation to the request will be paid or that section 265 of the Assessment Act will apply in relation to any tax that may become so payable; and
 (c) any other matters that the Commissioner considers relevant;
may grant the request or refuse the request.
 (7) Subject to subsection (9), where a request made under subsection (1) in relation to a primary taxable amount (in this subsection referred to as the relevant taxable amount) is granted by the Commissioner, the following provisions have effect:
 (a) in relation to