115Z
CurrentCommissioner may extend period for payment of penalty
Chapter 3APaid Parental Leave Superannuation Contributions
Part 3Enforcement
Division 3Infringement notices
115Z 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 115U(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.
This Act’s bill:Explanatory memorandumSecond reading speech
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