102 Extension of time limit

Where a specified agency derives or receives information produced by an authorised information matching programme, the Commissioner may, either generally or in respect of any case or class of cases, extend the time limit set out in section 101 in respect of that information if the Commissioner is satisfied that,—

(a)

because of the large quantity of information so derived or received by the agency; or

(b)

because of the complexity of the issues involved; or

(c)

for any other reason,—

the agency cannot reasonably be required to meet the time limit.

Compare: 1991 No 126 s 17; Data-matching Program (Assistance and Tax) Act 1990 s 10(3) (Aust)