(1) This section
applies to a person if —
(a) the
person is the subject of a notice given to the CEO before commencement day
that the CEO must treat under section 32(1) as an application for an
assessment notice; and
(b) the
CEO has not made a decision under section 12 in respect of the person before
commencement day.
(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 under section 12 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 a
negative notice is issued —
(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 67 inserted: No. 47 of 2022 s. 44.]