(1) The Secretary may, by writing, determine that, in the event that a specified individual is an attributable stakeholder of a specified company or trust at a specified time (the start time ):
(a) a period beginning at the start time and ending at whichever is the earlier of the following times:
(i) the later time specified in the determination;
(ii) the time when the individual ceases to be an attributable stakeholder of the company or trust;
is an attribution period for the purposes of the application of this Part to the individual and the company or trust; and
(b) that attribution period relates to a specified derivation period of the company or trust.
(2) A determination under subsection (1) has effect accordingly.
(3) The Secretary must ensure that, if an individual is an attributable stakeholder of a company or of a trust at a particular time on or after 1 January 2002, that time is included in an attribution period.
(4) An attribution period may, but is not required to, overlap (in whole or in part) the derivation period to which it relates.
(5) An attribution period does not have to be of the same length as the derivation period to which it relates.
(6) Attribution periods do not have to be of the same length.
(7) In making a determination under this section, the Secretary must comply with any relevant decision-making principles.