3EPeriod for doing certain acts—office not open for business

3E Period for doing certain acts—office not open for business

For subsection 76A(1) of the Act, the circumstance is that the act is done at: (a) the PBR office; or (b) the PBR sub‑office; that was not open for business.

Note: Subsection 76A(1) provides as follows:

Note: ‘(1) If the last day of a period provided by this Act (except this section) or the regulations for doing an act is a day when the PBR office or a PBR sub‑office is not open for business, the act may be done in prescribed circumstances on the next day when the office or sub‑office is open for business.’.