48Modification of requirements relating to returns

48 Modification of requirements relating to returns (1) The Commissioner may, by notice to a person who is to lodge a return under a taxation law, exercise one or both of the following powers: (a) extend the time for lodging the return; (b) vary the period to which the return is to relate. (2) An extension or variation under this section: (a) takes effect on, or from, a date specified in the notice; and (b) is subject to conditions stated in the notice or in a later notice given to the person to whom the extension or variation relates.

Taxation Administration Act 2007 23