Document ID: chunk:federal_register_of_legislation:C2016C00969:section:7:p7
Version: federal_register_of_legislation:C2016C00969
Segment Type: section
Provision Reference: s 7 (pt 7/7)
Character Range: 43762–44900

some or all of:
 (i) the persons who, but for subsections (3) and (5), would have been required to make the request;
 (ii) the persons who, by virtue of subsection (3), could have been permitted to make the request; and
 (iii) the persons whom the Commissioner considers should have been entitled under paragraph (5)(b) to make the request;
  if the request had been made in relation to the increased or reduced taxable amount; and
 (e) the amounts specified in the request in relation to those persons had been such amount or amounts as the Commissioner considers appropriate and, where applicable, those amounts had been specified in relation to the relevant company or relevant companies.
 (10) In this section:
eligible person means a prescribed person or a company not being a prescribed person.
replacement company, in relation to a substitution request, means a company that is not a party to the request but would, but for subsection (3), be entitled to be a party to the request.
substitution request means a request under subsection (1) any of the parties to which is a party by virtue only of the application of subsection (3).