Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the last day of a period provided by this Act (except this section) or the regulations for doing an act is a day when the PBR office or a PBR sub - office is not open for business, the act may be done in prescribed circumstances on the next day when the office or sub - office is open for business.
(2) For the purposes of this section, the PBR office or a PBR sub - office is taken not to be open for business on a day:
(a) declared by regulations to be a day on which the office or sub - office is not open for business; or
(b) declared, by a prescribed person in writing published in the prescribed way, to be a day on which the office or sub - office is not open for business.
Declarations
(3) A declaration mentioned in paragraph (2)(a) or (b) may identify the day by reference to its being declared a public holiday by or under a law of a State or Territory. This does not limit the way the declaration may identify the day.
(4) A declaration mentioned in paragraph (2)(b):
(a) may be made before, on or after the day; and
(b) is not a legislative instrument.
Relationship with other law
(5) This section has effect despite the rest of this Act.
(6) Subsection 36(2) of the Acts Interpretation Act 1901 does not apply in relation to the act mentioned in subsection (1) of this section.
Exception for prescribed act
(7) This section does not apply to a prescribed act.
Note: Subsection 36(2) of the Acts Interpretation Act 1901 is relevant to a prescribed act.