43Power of Secretary to extend certain periods

43 Power of Secretary to extend certain periods

(1) For the purposes of the application of a provision of this Act referred to in subsection (4) in relation to a person, the Secretary may, by writing, extend the period referred to in the provision. (2) The power of the Secretary under subsection (1) to extend a period may be exercised before or after the end of the period. (3) If the Secretary extends a period under subsection (1), a reference in this Act or in a notice or other instrument under this Act to the period is taken, in relation to the person, to be a reference to the period as so extended. (4) The periods that may be extended under subsection (1) are the periods referred to in paragraphs 5(1)(c) and (2)(c), subsections 9(6), 10(3), 12(4) and 15(1), paragraphs 16(1)(b) and (2)(b), subsection 21(3), paragraphs 24(2)(a) and 34(1)(e) and subsections 39(1) and (2).