ACIS Administration Act 1999 (Repealed)
PART 9
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UNEARNED DUTY CREDIT
Division 4
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Time for payment of unearned credit liability
SECTION 105
EXTENSION OF TIME FOR PAYMENT OF UNEARNED CREDIT LIABILITY
(1)
The Secretary may, in a particular case, extend the time for payment of unearned credit liability outstanding under section 101.
(2)
The following provisions apply in relation to extensions of time under subsection (1):
(a) the person liable to pay the liability may apply for an extension;
(b) an application is to be in writing, setting out the reasons for the application, and it is to be made to the Secretary;
(c) the Secretary ' s decision on the application is to be in writing.
The Secretary may, in a particular case, extend the time for payment of unearned credit liability outstanding under section 101.
(2)
The following provisions apply in relation to extensions of time under subsection (1):
(a) the person liable to pay the liability may apply for an extension;
(b) an application is to be in writing, setting out the reasons for the application, and it is to be made to the Secretary;
(c) the Secretary ' s decision on the application is to be in writing.
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