Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Division applies if either or both of the following occur in a quarter (the present quarter ):
(a) a person who had previously accepted an offer of redress accepts a new offer of redress given under section 71G based on a reassessment decision made under section 71D that sets aside a determination (a current determination ) and substitutes a new determination;
(b) a payment is made in relation to a deceased person under section 71Q based on a reassessment decision made under section 71D that sets aside a determination (also a current determination ) and substitutes a new determination.