Air Travellers Security Charge Act
Version of section 54 from 2003-01-01 to 2006-06-21:
Marginal note:Effect of extension for returns
54 If the Minister extends the time within which a return of a person shall be filed, the return is filed at or before the expiry of the time so extended, and any amount that the person is required to pay with the return is paid at or before that time, no penalty under section 53 is payable in respect of the return or the amount.
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