(1) Subject to this section, if a proceeding instituted under this Part in respect of a reviewable determination is rendered abortive because a determination has been made, following a reconsideration under subsection 347(1) or (2), varying or revoking the reviewable determination, the Commonwealth is liable to reimburse the claimant for costs reasonably incurred by the claimant in connection with that proceeding.
(2) The Commission may determine, in writing, that subsection (1) does not apply to costs if:
(a) a determination (the first determination ) of a claim has been made; and
(b) the Commission, before the first determination was made, gave the claimant a notice under section 330 requesting the claimant to give it information or a document specified in the notice; and
(c) the claimant failed to comply with the notice; and
(d) when the first determination was made, the Commission did not have the information or document nor was the information or document reasonably available to it; and
(e) after the first determination was made, the claimant disclosed the information or document to the Commission or to the Tribunal; and
(f) the Commission reconsidered the first determination under subsection 347(1) and made a determination more favourable to the claimant than the first determination; and
(g) the Commission is satisfied that, if it had the information or document when the first determination was made, a determination more favourable to the claimant than the first determination would have been made; and
(h) the Commonwealth would, apart from this subsection, be liable under subsection (1) to reimburse the claimant for costs reasonably incurred by the claimant.
(3) The Commission must give a copy of a determination made by it under subsection (2) to the claimant.
(4) Application may be made to the Tribunal for review of a determination of the Commission to make a determination under subsection (2).