Document ID: chunk:federal_register_of_legislation:C2025C00014:section:1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 1
Character Range: 1563010–1564116

1                                     The Commissioner, before the end of the later amendment period or that period as extended, applies to the Federal Court of Australia for an order extending the later amendment period  The Court may order an extension of the later amendment period for a specified period if it is satisfied that it was not reasonably practicable, or it was inappropriate, for the Commissioner to complete the examination within the later amendment period, or that period as extended, because of:
                                                                                                                                                                                                                              (a) any action taken by the taxpayer; or
                                                                                                                                                                                                                              (b) any failure of the taxpayer to take action that would have been reasonable for the taxpayer to take.