Document ID: chunk:federal_register_of_legislation:F2022L00434:body:0:p3
Version: federal_register_of_legislation:F2022L00434
Segment Type: other
Provision Reference: 
Character Range: 5482–8398

present the person's case in a manner approved by the Board.
        (2) The Board must give proper consideration to the case before it by:
          (a)      considering the evidence and any explanation given by or for the interested person about the case; and
          (b)      taking all relevant considerations into account, including the interested person's past or present behaviour; and
          (c)      not taking an irrelevant consideration into account; and
          (d)      considering relevant precedents from similar cases.
        (3) The Board must consider the case in good faith and in an unbiased manner.

2.3 Making the decision

         Decisions of the Board must be based on the following:
          (a)      the merits of the particular case;
          (b)      the tested evidence; and
          (c)      all relevant considerations.

Part 3 Principles applying to decisions about extensions of time

3.1 Application

        (1) The principles set out in this Part apply to decisions made under subparagraph 27D(c)(ii), paragraphs 27E(2)(b), 27H(2)(b), paragraph 28H(2)(b), paragraph 29C(5)(b), paragraph 29E(2)(b) and paragraph 30C(3)(b) and subsections 27M(3) and 29F(3) of the Act.
        (2) For this Part, the provisions of the Act mentioned in subsection (1) are relevant provisions.

3.2 When extension of time must, or may, be given

        (1) The Board must allow a thing to be given by an interested person within a further period of up to 14 days if, before the thing is due to be given (as specified in the relevant provision of the Act), the interested person explains to the Board:
          (a)      why the thing cannot be given by the time specified in the relevant provision of the Act; and
          (b)      that the thing can be given to the Board within 14 days after that specified time.
        (2) The Board may also allow a thing to be given by an interested person within a further period only if the act, omission or event that led to the need for the further period was not the fault of the interested person and was not within the interested person's control.
        (3) However, the total of further periods allowed under this Part for a particular thing to be given by an interested person must not exceed 92 days. This subsection has effect despite section 3.4.
        (4) Subsection (3) does not apply if the thing to be given deals with a matter that corresponds to the subject of a decision that:
          (a)    relates to the interested person; and
          (b)    has not been finalised;

                  but is not the subject of that decision.

       Example: Subsection (3) does not apply to an application to register activities of an R&D entity under section 27A of the Act for an income year if:
          (a)     the entity has previously applied for registration, or for variation of the entity's registration, for corresponding