Customs Regulation 2015
PART 15
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PENAL PROVISIONS
Division 2
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Infringement notices
Subdivision B
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Infringement notices
SECTION 139
EXTENSION OF A PAYMENT PERIOD
Application for extension of payment period
139(1)
A person to whom an infringement notice has been given may apply to the Comptroller-General of Customs, in writing, for an extension of the payment period.
139(2)
If the application is made before the end of that period, the Comptroller-General of Customs may, in writing, extend that payment period. The Comptroller-General of Customs may do so before or after the end of that period.
Comptroller-General of Customs may extend period without application
139(3)
The Comptroller-General of Customs may extend the payment period without an application if the Comptroller-General of Customs considers it appropriate to do so.
Effect of decision to extend period
139(4)
If the Comptroller-General of Customs extends the payment period, a reference in this Division, or in a notice or other instrument under this Division, to the payment period is taken to be a reference to that period so extended.
Effect of decision not to extend period
139(5)
If the Comptroller-General of Customs does not extend the payment period in relation to an alleged contravention of a provision subject to an infringement notice, a reference in this Division, or in a notice or other instrument under this Division, to the payment period is taken to be a reference:
(a) for an alleged contravention of paragraph 233(1)(b) or (c), or subsection 234A(1) or 234AB(3) , of the Act - to the end of the payment period; or
(b) otherwise - to the period that ends on the later of:
Comptroller-General of Customs may extend period more than once
139(6)
The Comptroller-General of Customs may extend the payment period more than once under subsection (2) or (3).
Application for extension of payment period
139(1)
A person to whom an infringement notice has been given may apply to the Comptroller-General of Customs, in writing, for an extension of the payment period.
View history note
Hide history note139(2)
If the application is made before the end of that period, the Comptroller-General of Customs may, in writing, extend that payment period. The Comptroller-General of Customs may do so before or after the end of that period.
Comptroller-General of Customs may extend period without application
139(3)
The Comptroller-General of Customs may extend the payment period without an application if the Comptroller-General of Customs considers it appropriate to do so.
Effect of decision to extend period
139(4)
If the Comptroller-General of Customs extends the payment period, a reference in this Division, or in a notice or other instrument under this Division, to the payment period is taken to be a reference to that period so extended.
Effect of decision not to extend period
139(5)
If the Comptroller-General of Customs does not extend the payment period in relation to an alleged contravention of a provision subject to an infringement notice, a reference in this Division, or in a notice or other instrument under this Division, to the payment period is taken to be a reference:
(a) for an alleged contravention of paragraph 233(1)(b) or (c), or subsection 234A(1) or 234AB(3) , of the Act - to the end of the payment period; or
(b) otherwise - to the period that ends on the later of:
(i) the day that is the last day of the payment period; and
(ii) the day that is 7 days after the day the person was given notice of the decision of the Comptroller-General of Customs not to extend.
Comptroller-General of Customs may extend period more than once
139(6)
The Comptroller-General of Customs may extend the payment period more than once under subsection (2) or (3).
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