Taxation Administration Act 1999

An approval under section 42 or section 43 is subject to conditions specified by the commissioner in the notice of approval or by subsequent written notice.

The commissioner’s decision to impose a condition on a person’s approval is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).

The conditions of an approval may include conditions—

limiting the approval to tax liabilities of a specified class; and

limiting the approval to transactions effected by instruments of a specified class; and

requiring the lodging of returns at specified times and about the contents of the returns; and

requiring payments of tax at specified times; and

about how returns are to be lodged or payments of tax are to be made; and

requiring a taxpayer or agent to whom the approval applies to keep specified records.