26OExtension of time for complying with compliance notice

26O Extension of time for complying with compliance notice

26O Extension of time for complying with compliance notice

(1) The Chief Commissioner may, by written notice given to a person or enterprise, extend the compliance period for a compliance notice.

(2) However, the Chief Commissioner may extend the compliance period only if the period has not ended.

(3) In this section—

compliance period means the period ending on the day stated in the compliance notice by which a person or enterprise is required to comply with the notice and includes any extension to the period under this section.

s 26O: Ins 2025 No 37, Sch 8[14].