New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 37

37 Approval of special tax return arrangements

(1) Despite the provisions of another taxation law, the Chief 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) a specified taxpayer, or

(b) a specified agent or other person on behalf of a specified taxpayer or taxpayers of a specified class.

(2) An approval, among other things:

(a) may provide an exemption for the taxpayer or taxpayers from specified provisions of the taxation law to which it applies, and

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

(3) An approval may be given on the initiative of the Chief Commissioner or on application.

(4) The calculation of tax by a person other than the Chief Commissioner in accordance with a special arrangement approved under this section is not an assessment.