Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 34(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.