Customs Regulation 2015

PART 15 - PENAL PROVISIONS  

Division 2 - Infringement notices  

Subdivision B - Infringement notices  

SECTION 139   EXTENSION OF A PAYMENT PERIOD  
Application for extension of payment period

139(1)    


A person to whom an infringement notice has been given may apply to the Comptroller-General of Customs, in writing, for an extension of the payment period.

139(2)    


If the application is made before the end of that period, the Comptroller-General of Customs may, in writing, extend that payment period. The Comptroller-General of Customs may do so before or after the end of that period.

Comptroller-General of Customs may extend period without application

139(3)    


The Comptroller-General of Customs may extend the payment period without an application if the Comptroller-General of Customs considers it appropriate to do so.

Effect of decision to extend period

139(4)    
If the Comptroller-General of Customs extends the payment period, a reference in this Division, or in a notice or other instrument under this Division, to the payment period is taken to be a reference to that period so extended.



Effect of decision not to extend period

139(5)    


If the Comptroller-General of Customs does not extend the payment period in relation to an alleged contravention of a provision subject to an infringement notice, a reference in this Division, or in a notice or other instrument under this Division, to the payment period is taken to be a reference:


(a) for an alleged contravention of paragraph 233(1)(b) or (c), or subsection 234A(1) or 234AB(3) , of the Act - to the end of the payment period; or


(b) otherwise - to the period that ends on the later of:


(i) the day that is the last day of the payment period; and

(ii) the day that is 7 days after the day the person was given notice of the decision of the Comptroller-General of Customs not to extend.


Comptroller-General of Customs may extend period more than once

139(6)    


The Comptroller-General of Customs may extend the payment period more than once under subsection (2) or (3).



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