Document ID: chunk:federal_register_of_legislation:C2025C00014:section:251r:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 251R (pt 4/4)
Character Range: 1764711–1766669

person; or
 (c) a shorter period determined by the Commissioner by legislative instrument for a class of persons that includes the first person.
 (6FA) A determination under paragraph (6F)(c) may specify different periods for different classes of taxpayers.
 (6G) Where the family agreement is lost or destroyed and the Commissioner is satisfied that the first person has a document (in this subsection called the substitute family agreement) that:
 (a) is a copy of the family agreement; or
 (b) properly records all the matters set out in the family agreement and was in existence when the family agreement was lost or destroyed;
the substitute family agreement is to be taken, for the purposes of this section, to be, and to have been at all times after the family agreement was lost or destroyed, the family agreement.
 (6H) Where the family agreement is lost or destroyed and the Commissioner is satisfied that:
 (a) the family agreement was lost or destroyed because of circumstances beyond the control of the first person; and
 (b) subsection (6G) does not apply;
subsection (6F) does not apply and is to be taken never to have applied.
 (6J) Section 170 does not prevent the amendment of an assessment at any time for the purposes of giving effect to subsection (6F), (6G) or (6H).
 (7) In this Act (other than this Part, the definition of year of tax in subsection 6(1) and Division 17 of Part III), unless the contrary intention appears, income tax or tax includes Medicare levy payable in accordance with this Part and Medicare levy (fringe benefits) surcharge.
 (8) In determining for the purposes of this Part and of any Act imposing levy whether a person was, or but for subsection 251U(2) would have been, or was not, a prescribed person during the whole or a part of the year of income that commenced on 1 July 1983, that year of income shall be deemed to be constituted by the period commencing on 1 February 1984 and ending on 30 June 1984.