Subsequent determinations
98.—(1)  This section applies after a rental waiver assessor has made an assessor’s determination or a Division 4 determination.
(2)  After a rental waiver assessor makes an assessor’s determination, any rental waiver assessor may, either on his or her own motion or on the application of any of the persons to whom the determination relates —
(a)vary or replace the determination if —
(i)one of those persons adduces further information or documents after the determination which would have had a material influence on the determination but which the person could not have with reasonable diligence obtained for use at the proceedings before the firstmentioned rental waiver assessor prior to the determination; and
(ii)it is just and equitable for the variation or replacement of the determination to be made; or
(b)undertake a further review of the matter and make any further determination as is appropriate to achieve a just and equitable outcome.
(3)  After a rental waiver assessor makes a Division 4 determination, any rental waiver assessor may, either on his or her own motion or on the application of any of the persons to whom the Division 4 determination relates, reverse the determination made under section 102(2) (called in this subsection the subject determination) that the PTO in the PTO chain for the prescribed property satisfies the prescribed criteria for rental waiver, if —
(a)one of those persons adduces further information or documents after the Division 4 determination which would have had a material influence on the subject determination but which the person could not have with reasonable diligence obtained for use at the proceedings before the firstmentioned rental waiver assessor prior to the Division 4 determination; and
(b)it is just and equitable for the subject determination to be reversed.
(4)  However, a reversal under subsection (3) of the determination made under section 102(2) does not affect the validity of a notice of rental waiver issued pursuant to the Division 4 determination.
(5)  In considering whether it is just and equitable to vary or replace an assessor’s determination under subsection (2)(a) or to reverse (under subsection (3)) a determination made under section 102(2), or whether to make any further determination under subsection (2)(b), the rental waiver assessor must take into account the following factors:
(a)whether there has been any undue delay in the making of the application for a subsequent determination under subsection (2) or (3);
(b)whether any person has taken any action in reliance on the assessor’s determination.
(6)  Subsections (3) and (4) of section 97 apply to a subsequent determination (whether a variation, replacement or reversal of a determination, or a further determination) under this section as they apply to an assessor’s determination.
[Act 26 of 2021 wef 05/10/2021]