Superannuation (Government Co-Contribution for Low Income Earners) Act 2003

PART 6 - ENFORCEMENT  

Division 2 - Infringement notices  

SECTION 39   COMMISSIONER MAY EXTEND PERIOD FOR PAYMENT OF PENALTY  

39(1)   [Commissioner's power]  

The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 34(1)(e) .

39(2)   [Timing of power]  

The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.

39(3)   [Application of extension]  

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.