the taxpayer has anticipated amendments (see subsection (3)); and

in making the assessment, the particular was ascertained on the basis of the taxpayer’s anticipated amendments having been made; and

(c) that way of amending the assessment would instead ascertain the particular on the basis of the anticipated amendments not having been made.

would not result in an amendment of the assessment; but

(b) would, apart from this subsection, result in an amount the Commissioner paid to the taxpayer on the basis of the assessment being an administrative overpayment (Taxation Administration Act 1953);within the meaning of section 8AAZN of the

the amendments, if made, would reasonably reflect an announcement mentioned in the table in subsection (8); and

a statement made by or on behalf of the taxpayer:

is consistent with the amendments having been made; and

is made in good faith; and

meets the timing requirement in column 2 of an applicable item of the following table.

the terms of the announcement;

any related document published after the announcement on behalf of the Commonwealth Government, the Department of the Treasury or the Commissioner;

if the announcement proposes to apply to a particular kind of scheme or practice—that kind of scheme or practice;

existing provisions of the taxation law, if:

the announcement proposes to effect a particular result in relation to the operation of the taxation law; and

those existing provisions effect that result, or a substantially similar result, in relation to another matter;

any other relevant matter.

the taxpayer applies for the amendment; or

the Commissioner may make the amendment in accordance with item 6 (objection, review or appeal) of the table in subsection 170(1).

the taxpayer makes a statement (in a return of income or otherwise) for a later year of income that is not consistent with the taxpayer’s anticipated amendments; and

if the assessment for the later year of income was to be made on the basis of the taxpayer’s anticipated amendments, instead of on the basis of the statement, the result would be less favourable to the taxpayer in that year of income.

starting on the day mentioned in column 2 of the table for the announcement; and

ending on 14 December 2013.

the distribution is one to which section 207-157 (which is about distribution washing) applies;

the distribution is one to which section 207-157 (which is about distribution washing) applies;

the washed interest was acquired after the member, or a *connected entity of the member, disposed of a substantially identical membership interest; and

a corresponding franked distribution is made to the member, or the connected entity, on the substantially identical interest.

it would be concluded that the disposal took place wholly or partly because there was an expectation that the acquisition would, or would be likely to, take place; or

it would be concluded that the acquisition took place wholly or partly because there was a belief that the disposal had taken place.

fungible with, or economically equivalent to, the washed interest;

a membership interest in the same *corporate tax entity as the washed interest and of a class that is the same as, or not materially different from, the washed interest;

a membership interest in the same corporate tax entity as the washed interest and of a class that is exchangeable at a fixed rate for an interest of the same class as the washed interest;

a membership interest in another corporate tax entity that holds predominantly membership interests that are covered by any of the preceding paragraphs;

a membership interest in another corporate tax entity that is exchangeable at a fixed rate for interests that are covered by any one or more of paragraphs (a) to (c).

disregarding this Subdivision, to the extent it applies to the individual; and

not disregarding this Subdivision, to the extent it applies to any other entity through which a *franked distribution *flows indirectly to the individual.