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SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003 - SECT 39

Commissioner may extend period for payment of penalty

             (1)  The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 34(1)(e).

             (2)  The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.

             (3)  If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.


 



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