(1) In this
section —
“correct notice” means —
(a) in
relation to the cancellation of an assessment notice — a negative
notice; or
(b) in
relation to the cancellation of a negative notice — an assessment
notice.
(2) The CEO may cancel
an assessment notice or negative notice (the
"first notice") and substitute the correct notice if the CEO is satisfied
that —
(a) the
decision on the application for the first notice was based on wrong or
incomplete information; and
(b)
based on the correct or complete information, the CEO should issue the correct
notice.
(3) If the correct
notice to be substituted is a negative notice, the CEO is to comply with
section 13 before the correct notice may be substituted.
(4) Without limiting
subsection (2), an application for the cancellation of a negative notice
may be made under this section by the person to whom it was issued.
(5) Section 19
does not apply to the application if the CEO is satisfied under
subsection (2) that an assessment notice should be issued to the
applicant.
(6) The CEO is to
issue the correct notice to the person to whom the first notice was issued
and, if the CEO is aware that that person is, or is proposed to be, employed
in child-related employment by another person, the CEO is to give a copy of
the correct notice to the other person.