Document ID: chunk:federal_register_of_legislation:C2009A00078:clause:2_46c
Version: federal_register_of_legislation:C2009A00078
Segment Type: clause
Provision Reference: sch 2 cl 46C
Character Range: 20507–21416

46C  Amending partial exemption certificates
 (1) The Regulator may amend a partial exemption certificate if the person to whom the certificate is issued requests, in writing, an amendment.
 (2) In deciding whether to amend a partial exemption certificate under subsection (1), the Regulator:
 (a) must have regard to the matters prescribed by the regulations; and
 (b) may have regard to any other matter that it considers relevant.
 (3) The Regulator may also amend a partial exemption certificate on its own initiative in circumstances prescribed by the regulations.
 (4) If the Regulator refuses to amend a partial exemption certificate upon a request by a person, the Regulator must notify the person accordingly.
Note: An amendment of a partial exemption certificate under this section may also result in the Regulator issuing an assessment under section 48 or amending an assessment under section 49.