(1) This section applies if Part 9 commences in April, May or June of a financial year (the first year ).
(2) Section 214 does not apply in relation to the first year.
(3) Section 214 applies in relation to the next financial year (the next year ) as if the next year also included the period:
(a) starting when Part 9 commences; and
(b) ending at the end of the first year.