418Adjustment of payments as at the end of the third year

418 Adjustment of payments as at the end of the third year (1) If the revised assessment of the tail claims liabilities as at the end of the third year of the liability period exceeds the initial assessment of the tail claims liabilities, the non-WorkCover employer must pay the amount of the difference to the Authority. (2) If the revised assessment of the tail claims liabilities as at the end of the third year of the liability period is less than the initial assessment of the tail claims liabilities, the Authority must pay the amount of the difference to the non-WorkCover employer in accordance with section 420.