Document ID: chunk:federal_register_of_legislation:C2018C00325:section:39
Version: federal_register_of_legislation:C2018C00325
Segment Type: section
Provision Reference: s 39
Character Range: 57944–58572

39  Commissioner may extend period for payment of penalty
 (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 34(1)(e).
 (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.
 (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.

Part 7—Administration

Division 1—General administration