Extension of time for payment—interest charge and realisations charge
282 Extension of time for payment—interest charge and realisations charge
The Inspector‑General may, in a particular case, extend the time for payment of interest charge or realisations charge.
The following provisions apply in relation to extensions of time under subsection (1):
the person liable to pay the charge may apply for an extension;
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;
the Inspector‑General’s decision on an application is to be in writing;
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.
Section 266 of the Administrative Review Tribunal Act 2024 requires notification of a decision that is reviewable.
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