For paragraph 992C(1)(c) of the Act, Part 7.8 of the Act applies as if paragraph 989D(1)(b) were modified to read as follows:
'(b) if the licensee is:
(i) a body corporate that is a disclosing entity or a registered scheme--the day that is 3 months after the end of that financial year; or
(ii) a body corporate that is not a disclosing entity or a registered scheme--the day that is 4 months after the end of that financial year.'.