Commonwealth Consolidated RegulationsAn application for an extension of time in which to file a notice of opposition must:
(a) be in an approved form; and
(b) be accompanied by a declaration stating:
(i) the facts on which the grounds specified in the application are based; and
(ii) if the period for filing a notice of opposition has ended -- the reason why the application was not made before the end of that period.
Note Regulations 21.6 and 21.7 deal with making and filing declarations.