Subsection 223(2) - Error or Omission and Circumstances Beyond Control

Date Published

Section 223(2) is as follows:

(2) Where, because of:

(a) an error or omission by the person concerned or by his or her agent or attorney; or

(b) circumstances beyond the control of the person concerned;

a relevant act that is required to be done within a certain time is not, or cannot be, done within that time, the Commissioner may, on application made by the person concerned in accordance with the regulations, extend the time for doing the act.

For the meaning of “relevant act” see