Document ID: chunk:federal_register_of_legislation:C2004A00408:clause:1_15
Version: federal_register_of_legislation:C2004A00408
Segment Type: clause
Provision Reference: sch 1 cl 15
Character Range: 10119–10829

15  After subsection 39J(5)
Insert:

 (5A) The Board may alter the registration of a company in respect of a year of income if:
 (a) the alteration will correct a mistake in the registration; and
 (b) the mistake occurred because the application for registration contained an error in the information required to be specified, or included, in the application under paragraph 39JD(1)(a), (d) or (e); and
 (c) the Board determines that it is appropriate for the alteration to be made.

 (5B) If the Board alters the registration of a company in respect of a year of income under subsection (5A), the registration has effect, and is taken always to have had effect, as if it had originally been made as altered.