Queensland Consolidated Acts Queensland Consolidated Acts(1) If the commissioner considers the application of section 161(1)(b) or 161A(1)(b) would be inequitable, the commissioner may decide the entitlement of a person be based on a distribution carried out under section 161(1)(a) or 161A(1)(a).
(2) Also, if a person makes a relevant acquisition because interests are aggregated under section 158(1)(b)(ii), the entitlements under section 161(1)(b) or 161A(1)(b) of the person and the related persons of the person must not be more than 100%.