(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;
(b) direct that the inclusion of the urgency statement is not to have effect in relation to a requirement of the notice;
(c) vary the notice by changing the time at which, or the period within which, a requirement of the notice must be complied with;
(d) vary the notice by making other changes required to give effect to a direction under paragraph (a) or (b) or in consequ
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