(1) A person mentioned
in subsection (2) may, within 2 months after the day on which an
acquisition of an interest in an entity occurs, apply to the Commissioner for
a determination whether any liability has arisen under this Chapter in respect
of the acquisition.
(2) The persons that
may apply are —
(a) any
person that by the acquisition acquires an interest in the entity; or
(b) any
person that may be taken into account under section 163 or 164 as
being related for the purposes of the acquisition to a person referred to in
paragraph (a); or
(c) if
the entity is a corporation, the corporation; or
(d) if
the entity is a unit trust scheme, the trustee of the scheme.
(3) An application
under subsection (1) must be made in the approved form.
(4) Where an
application is made under subsection (1) —
(a) the
Commissioner is to make the requested determination; and
(b) any
liability of a person under section 200 in respect of the acquisition
ceases unless it is revived under section 182(5),
but the obligation
imposed by paragraph (a) is qualified so far as it is inconsistent with
the exercise of a power conferred on the Commissioner by section 182(1)
or (4).