Clause 30

In the principal Act, in section 34CA(31), replace paragraph (f) with —“(f)provide, in a case where a requirement in subsection (1) is yet to be satisfied, for this section (or any part of it) to nevertheless apply to that case (with or without modification), and for the reversal of any such application, and the amendment of any assessments previously made, if that requirement is not met; and”.