40A
CurrentExtensions of time
Part 4Miscellaneous
40A Extensions of time
(1)
If the Commissioner is authorised to extend a time limit, or to shorten a minimum period, under this Act, the Commissioner may, if to do so is consistent with the provisions of this Act, extend the time limit or shorten the period even if it has already expired.
(2)
This section applies to any time limit, whether it expired before or after the commencement of this section.
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