{"Term":"","Definition":"\u003cp\u003eA specified period applies to both deposits and refunds. It is the shorter period of six months immediately following the balance date and one month after the due date for filing the return.\n\u003c/p\u003e\n\u003cp\u003eExample:\n\u003c/p\u003e\n\u003cp\u003e30 June balance date with an agent\u0027s extension of time the specified period is the earlier of:\n\u003c/p\u003e\n\u003cp\u003e6 months from balance date - 31 December and\n\u003c/p\u003e\n\u003cp\u003e1 month after return is due - 30 April (return due date 31 March)\n\u003c/p\u003e\n\u003cp\u003e31 March balance date without agent\u0027s extension of time the specified period is the earlier of:\n\u003c/p\u003e\n\u003cp\u003e6 months after balance date - 30 September and\n\u003c/p\u003e\n\u003cp\u003e1 month after return due date - 7 August (return due date 7 July)\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}