Document ID: chunk:federal_register_of_legislation:C2011A00147:clause:4_104a
Version: federal_register_of_legislation:C2011A00147
Segment Type: clause
Provision Reference: sch 4 cl 104A
Character Range: 25193–26391

104A  Application of financial arrangement amendments (financial arrangements)—late notices
(1) A reference in paragraph 104(5)(b) to the lodgment date is to be treated, in relation to an election under subitem 104(2), as being a reference to a later date specified in a notice the Commissioner gives to you under this item, if the Commissioner gives you such a notice in relation to the election.
(2) The Commissioner may give you a notice in relation to the election if:
 (a) the Commissioner is satisfied that the election was not notified to the Commissioner on or before the lodgment date because of:
 (i) an honest mistake of yours; or
 (ii) an inadvertence of yours; or
 (b) the Commissioner is satisfied that:
 (i) the election was not notified to the Commissioner on or before the lodgment date because of circumstances outside of your control; and
 (ii) you took all reasonable steps to notify the Commissioner of the election on or before the lodgment date, or there were no such steps you could have taken.
(3) The later date specified in the notice must be a date that occurred no later than 3 months after the lodgment date mentioned in paragraph 104(5)(b) (disregarding this item).