Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Inspector - General may, in a particular case, extend the time for payment of interest charge or realisations charge.
(2) The following provisions apply in relation to extensions of time under subsection (1):
(a) the person liable to pay the charge may apply for an extension;
(b) an application is to be in writing, setting out the reasons for the application, and is to be made to the Inspector - General before the original time for payment;
(c) the Inspector - General's decision on an application is to be in writing;
(d) application may be made to the Administrative Appeals Tribunal for review of a decision to refuse an application, or to grant a lesser extension than was applied for.
Note: Section 27A of the
Administrative Appeals Tribunal Act 1975 requires notification of a decision
that is reviewable.