(1) This section
applies to a person who has a pre-commencement cancellation application.
(2) Subject to this
Subdivision, the former classification provisions continue to apply to and in
relation to the person until the CEO makes a decision on the application and
then —
(a) if
an assessment notice is issued — until that assessment notice ceases to
have effect or the person applies for a further assessment notice under Part 2
Division 1 (whichever occurs first); or
(b) if
the application is unsuccessful —
(i)
until all rights of review and appeal have been
exhausted; and
(ii)
if an assessment notice is issued as a result of a review
or appeal — until that assessment notice ceases to have effect or the
person applies for a further assessment notice under Part 2 Division 1
(whichever occurs first).
[Section 64 inserted: No. 47 of 2022 s. 44.]