164 Applications in respect of urgent notices
164 Applications in respect of urgent notices

(1)     This section applies where an information notice, an assessment notice or an enforcement notice given to a person contains an urgency statement.

(2)     The person may apply to the court for either or both of the following—

(a)     the disapplication of the urgency statement in relation to some or all of the requirements of the notice;

(b)     a change to the time at which, or the period within which, a requirement of the notice must be complied with.

(3)     On an application under subsection (2), the court may do any of the following—

(a)     direct that the notice is to have effect as if it did not contain the urgency statement;