Document ID: chunk:federal_register_of_legislation:C2025C00167:section:282
Version: federal_register_of_legislation:C2025C00167
Segment Type: section
Provision Reference: s 282
Character Range: 837389–838288

282  Extension of time for payment—interest charge and realisations charge
 (1)  The Inspector‑General may, in a particular case, extend the time for payment of interest charge or realisations charge.
 (2) The following provisions apply in relation to extensions of time under subsection (1):
 (a) the person liable to pay the charge may apply for an extension;
 (b) an application is to be in writing, setting out the reasons for the application, and is to be made to the Inspector‑General before the original time for payment;
 (c) the Inspector‑General's decision on an application is to be in writing;
 (d) application may be made to the Administrative Review Tribunal for review of a decision to refuse an application, or to grant a lesser extension than was applied for.
Note: Section 266 of the Administrative Review Tribunal Act 2024 requires notification of a decision that is reviewable.