36
In forceApplication for approval
Part 6Approval of special tax return arrangements
36 Application for approval
(1)
An application for an approval under this Part must be made to the
Commissioner in a form approved by the Commissioner.
(2)
The Commissioner may, at the Commissioner's discretion, grant or refuse an application for an approval under this
Part.
(3)
A refusal under subsection (2) is a non-reviewable decision.
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