Approval of special tax return arrangements
35 Approval of special tax return arrangements
Despite the provisions of another taxation law, the Commissioner may, by written notice, give approval for a special arrangement for the lodging of returns and payment of tax under the taxation law to—
a specified taxpayer or taxpayers of a specified class;
or
a specified agent on behalf of a specified taxpayer or taxpayers of a specified class.
An approval—
may provide an exemption (or a partial exemption) for the taxpayer or taxpayers from specified provisions of the taxation law to which it applies;
and
may, amongst other things, if the Commissioner thinks fit, authorise the lodging of returns and payments of tax by electronic means.
An approval may be given on the initiative of the Commissioner or on application.
This Act’s bill:Second reading speech
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