Northern Territory Numbered Acts

TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 48

    (1)     The Commissioner may, by notice to a person who is to lodge a return under a taxation law, exercise one or both of the following powers:

    (a)     extend the time for lodging the return;

    (b)     vary the period to which the return is to relate.

    (2)     An extension or variation under this section:

    (a)     takes effect on, or from, a date specified in the notice; and

    (b)     is subject to conditions stated in the notice or in a later notice given to the person to whom the extension or variation relates.