• Specific Year
    Any

SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003 - SECT 39 Commissioner may extend period for payment of penalty

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.