Australian Capital Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 1999 - SECT 44

    (1)     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.

Note     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).

    (2)     The conditions of an approval may include conditions—

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

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

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

        (d)     requiring payments of tax at specified times; and

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

        (f)     if the approval provides an exemption from a requirement for the stamping of instruments—about the endorsement of the instruments; and

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