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ACIS Administration Act 1999
105Extension of time for payment of unearned credit liability
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#### 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.