Document ID: chunk:federal_register_of_legislation:C2016C00969:section:7:p3
Version: federal_register_of_legislation:C2016C00969
Segment Type: section
Provision Reference: s 7 (pt 3/7)
Character Range: 34441–36950

the person, or in relation to each of the persons, entitled by virtue of subsection (3) to make the request in lieu of a company referred to in subparagraph (i) an amount such that the amount, or the aggregate of the amounts, as the case may be, specified in relation to the company equals 48.6% of the relevant company amount in relation to the company;
 (d) in the case of a request made by a person or persons under subsection (2)—specify an amount in relation to the person equal to 48.6% of the relevant taxable amount, or amounts in relation to the persons equal in the aggregate to 48.6% of the relevant taxable amount, as the case may be; and
 (e) be sent to or lodged with the Commissioner:
 (i) in a case to which subparagraph (ii) does not apply—not later than 30 days after the date of service of a notice of assessment (not being an amended assessment) in relation to the trust recoupment tax payable on the relevant taxable amount; or
 (ii) if a notice of assessment (not being an amended assessment) is served in relation to the trust recoupment tax payable on a secondary taxable amount derived by virtue of subsection 6(1) or (2) from the relevant taxable amount—not later than 30 days after the date of service of that notice;
  or before such later date as the Commissioner allows.
 (5) Where a request under this section in relation to a taxable amount is not made by the person or persons who, but for this subsection, would be required to make the request and either or both of the following conditions is or are satisfied:
 (a) where the request was not made by all the persons who, but for this subsection, would be required to make the request:
 (i) the request was not so made by reason that:
 (A) any of the persons has died or, being a company that is a prescribed person, has ceased to exist;
 (B) if any of the persons was a prescribed person by virtue of being the trustee of a trust estate—the trust estate has ceased to exist; or
 (C) the whereabouts of any of the persons, not being a company, is not known; or
 (ii) the Commissioner is satisfied that other special circumstances exist by reason of which it would be unreasonable that all the persons who, but for this subsection, would be required to make the request, should make 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