Full text
The Minister may at any time extend the time for making a return under this Act.
The Minister may at any time extend the time for making a return under this Act.
The Minister may at any time extend the time for making a return under this Act.
The Minister may at any time extend the time for making a return under this Act. However, the extension does not apply for the purpose of calculating a penalty that a person is liable to pay under section 162 if the person fails to make the return within the period of the extension.