26NAAA Extension of time limit for 2020 statement: COVID-19


This section applies in relation to the statement on the long-term fiscal position that, but for this section, would be required to be prepared and presented under section 26N before 22 November 2020 (the 2020 statement).


Despite section 26N, the 2020 statement—


must be prepared and presented not later than the close of 30 September 2021; and


must relate to a period commencing with the 2020/21 financial year (even if it is prepared or presented after the end of that year).


This section is repealed on 1 October 2021.

Section 26NAAA: inserted, on 7 August 2020, by section 3 of the COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 (2020 No 58).