§ 67 — Subsequent determinations

67.—(1) After an adjustment relief assessor has made a determination under section 66, the adjustment relief assessor or another adjustment relief assessor may, either on his or her own motion or on the application of all or any of the persons to whom the adjustment relief assessor’s determination relates —(a)

vary or replace the determination if —(i)

one of those persons adduces further information or documents after the determination which would have a material influence on the determination but which could not have with reasonable diligence been obtained for use at the proceedings before the adjustment relief assessor prior to the determination; and

(ii)

it is just and fair for a variation or replacement of the determination to be made under subsection (1);

(b)

where one of those persons is required by the determination to make any payment — grant that person an extension of time to make the payment or determine that the person make the payment in instalments; or

(c)

undertake a further review of the matter and make any further determination as is appropriate to achieve a just and fair outcome.

(2) In considering whether it is just and fair for a variation or replacement of the determination to be made under subsection (1)(a), or whether to make any further determination under subsection (1)(c), the adjustment relief assessor must take into account the following factors:(a)

whether there has been any undue delay in the making of the application for a subsequent determination under subsection (1);

(b)

whether any person has taken any action in reliance on the determination.[Act 37 of 2020 wef 14/01/2021]

—(1) After an adjustment relief assessor has made a determination under section 66, the adjustment relief assessor or another adjustment relief assessor may, either on his or her own motion or on the application of all or any of the persons to whom the adjustment relief assessor’s determination relates —(a)

vary or replace the determination if —(i)

one of those persons adduces further information or documents after the determination which would have a material influence on the determination but which could not have with reasonable diligence been obtained for use at the proceedings before the adjustment relief assessor prior to the determination; and

(ii)

it is just and fair for a variation or replacement of the determination to be made under subsection (1);

(b)

where one of those persons is required by the determination to make any payment — grant that person an extension of time to make the payment or determine that the person make the payment in instalments; or

(c)

undertake a further review of the matter and make any further determination as is appropriate to achieve a just and fair outcome.

(2) In considering whether it is just and fair for a variation or replacement of the determination to be made under subsection (1)(a), or whether to make any further determination under subsection (1)(c), the adjustment relief assessor must take into account the following factors:(a)

whether there has been any undue delay in the making of the application for a subsequent determination under subsection (1);

(b)

whether any person has taken any action in reliance on the determination.[Act 37 of 2020 wef 14/01/2021]