sec.161BMatters about applying ss 161 and 161A

### sec.161B Matters about applying ss 161 and 161A 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) . 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%. s 161B ins 2011 No. 20 s 72 (sec.161B-ssec.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) . (sec.161B-ssec.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%.