Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts4. Before section 13 of the Principal Act the following section is inserted in Part III:
“12B. (1) A person may, before the date on which a return is to be lodged, apply to the Commissioner for variation of the period in relation to which, or the time within which, the person is to lodge the return.
“(2) An application shall—
(a) be in writing, addressed to the Commissioner; and
(b) specify—
(i) the name and address of the applicant; and
(ii) the grounds on which the variation is sought.
“(3) Where the Commissioner is satisfied that it would be unduly onerous for the applicant to lodge a return in accordance with a tax law the Commissioner may, by notice in writing addressed to the applicant, vary the period in relation to which, or the time within which, the applicant is to lodge the return.
“(4) While a notice referred to in subsection (3) is in force in relation to a person, the person shall lodge returns in accordance with the notice.
“(5) Where—
(a) a notice referred to in subsection (3) is in force in relation to a person; and
(b) the Commissioner is no longer satisfied that it would be unduly onerous for the person to lodge returns in accordance with the relevant tax law;
the Commissioner may, by notice in writing addressed to the person, revoke the first-mentioned notice.
“(6) Where—
(a) the Commissioner revokes a notice under subsection (5); and
(b) because of that revocation, the person to whom the notice related would, but for this subsection, be required to lodge a return to which the notice related within a period of less than 21 days after the date of revocation;
that person is not required to lodge that return within that period but shall lodge it no later than the last date for lodgment of the next return due, being a return of a type to which the notice related.
“(7) This section does not apply to returns the lodging of which may be varied under section 17 of the Payroll Tax Act 1987 .”.