(1) This Division applies in relation to a report provided to the Regulator by a corporation under:
(a) section 22G or 22X of the Act; or
(b) section 19 of the Act if:
(i) the corporation's group meets a threshold in paragraph 13(1)(a), (b) or (c) of the Act during the reporting year; or
(ii) the corporation's group meets a threshold only in paragraph 13(1)(d) of the Act during the reporting year.
(2) If this Division applies in relation to the circumstances mentioned in subparagraph (1)(b)(ii), it applies only in relation to the facility that, during the year, causes a thing mentioned in paragraph 13(1)(d) of the Act.