Customs Regulation 2015
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.
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Hide history note139(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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