Moves a deadline to the next working day where it expires on an official holiday.
What should you do now?Check the final day, official holiday and next working day.
What does this Article provide?
Moves a deadline to the next working day where it expires on an official holiday.
This is a verified plain-language summary. The binding full text remains in the official Regulations file linked below.
What does the Article mean in plain language?
A deadline ending on an official holiday moves to the next working day; workload or absence does not extend it.
For historical review and commencement; some provisions no longer describe a current filing step.
Check the final day, official holiday and next working day.
How can this rule appear in practice?
If the final day is an official holiday, the deadline moves to the next working day; an employee's personal leave does not meet the condition.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Treating private business leave as a deadline-extending holiday.
Related Articles
Breaches, inspection and objections guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Check the final day, official holiday and next working day.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Deadlines, eligible assessments, information and portal procedure.
Decisions, deadlines, form and court challenge, including the movement-permit period.