40Variation of time for lodgment of return or of period

40 Variation of time for lodgment of return or of period covered by return (1) A person may apply to the commissioner to— (a) extend the time by which a return must be lodged; or (b) vary the period to which the return is to relate. (2) An application must— (a) be in writing, addressed to the commissioner; and (b) specify— (i) the name and address of the applicant; and (ii) the grounds on which the variation is sought. (3) If the commissioner is satisfied that it would be unduly onerous for a person to lodge a return in accordance with a tax law, the commissioner may, by written notice addressed to the applicant, vary the period in relation to which, or the time within which, the applicant is to lodge the return. Note The commissioner’s decision refusing to vary a period or time in accordance with a taxpayer’s application is a commissioner-reviewable decision (see s 107, def commissioner-reviewable decision), and the commissioner must give an internal review notice to the taxpayer (see Division 6.2 Special arrangements for making returns and paying tax (4) While a notice under this section is in force in relation to a person, the person must lodge returns in accordance with the notice. (5) If the commissioner is no longer satisfied that it would be unduly onerous for the person to lodge returns in accordance with the relevant tax law, the commissioner may, by written notice addressed to the person, revoke a notice under this section. Note The commissioner’s decision to revoke a notice given to a person is an (6) A notice of revocation has effect 21 days after it is made. (7) This section does not apply to returns the lodging of which may be varied under the Payroll Tax Act 2011, section 87A.