Special arrangements for classes of people
42 Special arrangements for classes of people
The commissioner may approve special arrangements that vary the provisions of a tax law in relation to—
the lodging of returns; and
the way of payment of amounts of tax;
that are due under a tax law.
An approval must apply in relation to—
a specified class of taxpayers; or
a specified class of people who act as agents on behalf of a specified class of taxpayers.
An approval, among other things, may—
provide an exemption for the taxpayers from stated provisions of the tax law to which it applies; or
authorise payments of tax to be made by return; or
authorise the lodging of returns and payments of tax by electronic means.
An approval under this section is a disallowable instrument.
This Act’s bill:Explanatory statementSecond reading speech
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