Australian Capital Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 1999 - SECT 43

    (1)     The commissioner may, on an application by—

        (a)     a taxpayer; or

        (b)     a person who acts, or proposes to act, as an agent for taxpayers of a specified class;

by written notice approve special arrangements that vary the provisions of a tax law in relation to—

        (c)     the lodging of returns; and

        (d)     the way of payment of amounts of tax;

that are due under a tax law.

    (2)     An approval also has the effect of—

        (a)     exempting the taxpayers concerned from payment of duty under provisions of the Duties Act 1999 stated in the approval for transactions for which the taxpayers would otherwise be charged $20 if the transactions are recorded in a return lodged, or record kept, in accordance with the approval; and

        (b)     exempting the taxpayers concerned from the application of that Act, section 229 (Minimum amount of duty) for transactions recorded in a return lodged, or record kept, in accordance with the approval.

Note     The Duties Act 1999 , s 229A (1), provides for the exemption in par (a). The Duties Act 1999 , s 229A (2), provides for the exemption in par (b). The effect of the 2nd exemption is to require the payment of duty of less than $20 for transactions rather than the minimum duty of $20 imposed by s 229.

    (3)     An approval, among other things, may—

        (a)     provide an exemption for the taxpayers from stated provisions of the tax law to which it applies; or

        (b)     authorise payments of tax to be made by return; or

        (c)     authorise the lodging of returns and payments of tax by electronic means.

    (4)     An application for an approval under this section must be made to the commissioner.

Note     If a form is approved under s 139C for an application, the form must be used.

    (5)     The commissioner may grant or refuse an application.

Note     The commissioner's decision to refuse a person 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).

    (6)     The commissioner must not grant an application under this section for an arrangement consisting only of 1 or more of the following:

        (a)     an extension of time for lodgment of a return;

        (b)     a variation of a period covered by a return;

        (c)     an extension of time for payment of tax;

        (d)     an arrangement to pay by instalments;

        (e)     an approval of a means of payment.

Note     These variations can be granted under s 40, s 52 and s 122.