Commonwealth Consolidated RegulationsFor subsection 76A (1) of the Act, the circumstance is that the act is done at:
(a) the PBR office; or
(b) the PBR sub‑office;
that was not open for business.
Note Subsection 76A (1) provides as follows:
'(1) If the last day of a period provided by this Act (except this section) or the regulations for doing an act is a day when the PBR office or a PBR sub‑office is not open for business, the act may be done in prescribed circumstances on the next day when the office or sub‑office is open for business.'.