Document ID: chunk:federal_register_of_legislation:F2019C00185:reg:12
Version: federal_register_of_legislation:F2019C00185
Segment Type: reg
Provision Reference: reg 12
Character Range: 16099–18046

12  Effect of becoming or ceasing to be a declared program participant during an instalment period in which an instalment is to be reduced or a penalty is to be deducted
 (1) If:
 (a) a person is not a declared program participant;
 (b) the Secretary makes a determination under Division 3AA of Part 3 of the Administration Act in relation to the person;
 (c) the determination results in the reduction of an instalment of the person's participation payment for one or more instalment periods;
 (d) the person subsequently becomes a declared program participant; and
 (e) one or more of the instalment periods has not ended on the day the person becomes a declared program participant;
  then:
 (f) the instalment of the person's participation payment for one or more instalment periods is to be reduced in accordance with the provisions in Division 3AA; and
 (g) subsection 42AN(6) of the Administration Act applies to the person as though the person was not a declared program participant until the end of the instalment period or periods.
 (2) If:
 (a) a person is a declared program participant;
 (b) either before or after the person becomes a declared program participant, the Secretary makes a determination under Division 3A of Part 3 of the Administration Act in relation to the person;
 (c) the determination results in the deduction of a penalty amount from an instalment of the person's participation payment for one or more instalment periods;
 (d) the person subsequently ceases to be a declared program participant; and
 (e) one or more of the instalment periods has not ended on the day the person ceases to be a declared program participant;
  then:
 (f) the penalty amount is to be deducted in accordance with the provisions in Division 3A; and
 (g) sections 42W and 42X of the Administration Act apply to the person as though the person remains a declared program participant until the end of the instalment period or periods.