Taxation Administration Act 1996

An approval under this Division is subject to conditions specified by the Chief Commissioner in the notice of approval or by subsequent written notice.

The conditions of an approval may include—

conditions limiting the approval to tax liabilities of a specified class, and

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

conditions requiring the lodging of returns at specified times and conditions as to the contents of the returns, and

conditions requiring payments of tax at specified times, and

conditions as to the means by which returns are to be lodged or payments of tax are to be made, and

if the approval provides an exemption from a requirement for the stamping of instruments, conditions as to the endorsement of the instruments, and

conditions requiring the keeping of specified records.