Extension of refund order deadline under Section 54: issuance extended to 15 days after reply or June 30 for affected notices. Where a notice has been issued rejecting a refund claim in full or part and the time limit to pass the order under the refund provisions falls between 20 March 2020 and 29 June 2020, the period for issuance of that order is extended to fifteen days after receipt of the registered person's reply to the notice or to 30 June 2020, whichever is later; this extension is effective from 20 March 2020.
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Provisions expressly mentioned in the judgment/order text.
Extension of refund order deadline under Section 54: issuance extended to 15 days after reply or June 30 for affected notices.
Where a notice has been issued rejecting a refund claim in full or part and the time limit to pass the order under the refund provisions falls between 20 March 2020 and 29 June 2020, the period for issuance of that order is extended to fifteen days after receipt of the registered person's reply to the notice or to 30 June 2020, whichever is later; this extension is effective from 20 March 2020.
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