Commonwealth Consolidated Acts

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Extension of time for payment--interest charge and realisations charge

  (1)   The Inspector - General may, in a particular case, extend the time for payment of interest charge or realisations charge.

  (2)   The following provisions apply in relation to extensions of time under subsection   (1):

  (a)   the person liable to pay the charge may apply for an extension;

  (b)   an application is to be in writing, setting out the reasons for the application, and is to be made to the Inspector - General before the original time for payment;

  (c)   the Inspector - General's decision on an application is to be in writing;

  (d)   application may be made to the Administrative Appeals Tribunal for review of a decision to refuse an application, or to grant a lesser extension than was applied for.

Note:   Section   27A of the Administrative Appeals Tribunal Act 1975 requires notification of a decision that is reviewable.

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