Document ID: chunk:federal_register_of_legislation:C2004A00936:clause:1_27
Version: federal_register_of_legislation:C2004A00936
Segment Type: clause
Provision Reference: sch 1 cl 27
Character Range: 8241–8846

27  After subsection 223(2)
Insert:

 (2A) If:
 (a) a relevant act that is required to be done within a certain time is not done within that time; and
 (b) the Commissioner is satisfied that the person concerned took due care, as required in the circumstances, to ensure the doing of the act within that time;
the Commissioner must, on application made by the person concerned in accordance with the regulations and within the prescribed period, extend the time for doing the act.

 (2B) An extension of time under subsection (2A) cannot exceed the period prescribed for the purposes of this subsection.