89MDetermination that exemption does not apply or ceases to apply or determination confirming exemption

1. Subject to this subpart, the Commissioner may make a determination that a specified exemption does not apply, or ceases to apply, in relation to the whole or a part of a period for which it was granted if—

2. an application is made to the Commissioner under section 89L; and
3. the Commissioner is satisfied that the application in relation to the payee, the child, or both of the provisions of this Act relating to that exemption would result in an unjust and inequitable determination of the level of financial support to be provided by the liable person because of the income, earning capacity, property, and financial resources of the liable person.

4. If the Commissioner makes a determination under subsection (1) that a specified exemption does not apply, or ceases to apply, in relation to the whole or a part of a period for which it was granted, the liable person is liable to pay in relation to that whole or part of a period—

5. the amount of financial support that would otherwise have been payable but for the granting of the specified exemption; or
6. the amount of financial support determined in accordance with section 89N.

7. The following provisions apply, with necessary modifications, as if a determination under subsection (1) were an order:

8. section 106(4) (which relates to the period of time in which orders apply or when orders terminate):
9. section 107 (which relates to implementation of orders):
10. section 119(1)(a) (which relates to the cessation of orders).

11. The Commissioner may make a determination confirming that the specified exemption continues to apply to the whole or a part of a period for which it was granted if the Commissioner does not make a determination under subsection (1) in relation to that whole or part of a period.