When does s 5(23) of the Goods and Services Tax Act 1985 apply to shift GST liability to the purchaser of land?

There is a provision in the Goods and Services Tax Act 1985 (s 5(23)) that may apply to shift GST liability to the purchaser of land if the supply has been incorrectly zero-rated.  This question we’ve been asked explains when s 5(23) will apply.