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The Commissioner may make a decision under subsection (2) if: a. this Division (disregarding this section) operates with the result that: i. a private company is taken to pay a particular dividend to a particular entity (the recipient) under this Division; or ii. a particular amount is included, as if it were a dividend, in the assessable income of a particular entity (also the recipient) in relation to a private company under Subdivision EA; and b. the result mentioned in paragraph (a) arises because of an honest mistake or inadvertent omission by any of the following entities: i. the recipient; ii. the private company; iii. any other entity whose conduct contributed to that result.