Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 30.212.02

                An application for a valuation under subsection 30‑212 (1) of the Act must:

                (a)    be in the approved form; and

               (b)    be lodged with the General Manager, Australian Valuation Office; and

                (c)    include an application fee of $174.

Note    Section 995‑ 1 of the Act provides that approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953 . That section provides that an application under a taxation law is in the approved form if, and only if:

(a)   it is in the form approved in writing by the Commissioner for that kind of application; and

(b)   it contains a declaration signed by a person or persons as the form requires; and

(c)   it contains the information that the form requires, and any further information, statement or document as the Commissioner requires, whether in the form or otherwise.