71MReassessee dies before new offer of redress is accepted, declined or withdrawn

71M  Reassessee dies before new offer of redress is accepted, declined or withdrawn  (a) a person (the reassessee) agrees to have the Operator reassess a current determination under section 71B; and  (b) the Operator makes a reassessment decision under section 71D that sets aside the current determination and substitutes a new determination; and  (c) the Operator gives the reassessee a new offer of redress under section 71G; and  (d) the reassessee dies before the offer is accepted, declined or withdrawn.  (2) The offer is taken to be withdrawn immediately after the reassessee dies.  (3) If, before the reassessee died:  (a) the reassessee had made an application under section 71T for review of the reassessment decision; and  (b) the review had not been completed;  (c) the application for review continues as if the reassessee had not died; and  (d) subsection (4) of this section applies after the review has been completed.  (4) If the amount of the redress payment determined in the reassessment decision is more than the amount of the redress payment determined in the current determination:  (a) the amount of the difference is payable in accordance with section 71Q; and  (b) for the purposes of this Act, the new determination set out in the reassessment decision is taken to be the determination made by the Operator under section 29.  (5) The rules may prescribe matters relating to the giving of notices to a person, a participating institution, a partly‑participating institution or a funder of last resort in relation to the operation of this section.