(1) An appeal must be commenced within 60 days after the date of notice of the decision subject to the appeal.
(2) The appellate authority, if satisfied that the appellant has a reasonable excuse for not commencing the appeal within the 60-day period, may extend the time for its commencement.
(3) An extension of time may only be granted under this section on written application for the extension:
(a) made in accordance with the rules of the appellate authority; and
(b) setting out fully and in detail the reasons for the failure to commence the appeal within the 60-day period.
(4) In this section:
"appellate authority" means:
(a) if the appeal is to the Tribunal – the Tribunal; or
(b) if the appeal is to the Supreme Court – the Supreme Court.