(1) The Chief Commissioner may, by written notice served on a person at the
time of, or subsequent to, approving the person to pay tax or lodge returns
under a special arrangement, register the person as a person who is approved
to pay tax under the special arrangement.
(2) The Chief Commissioner may, by
order in writing served on the person at the time of, or subsequent to,
registration, direct the person to pay tax in respect of any transaction or
class of transactions that is the subject of a special arrangement in
accordance with the special arrangement.
(3) Tax that is the subject of such
a direction must be paid in accordance with the special arrangement.
(4) The
Chief Commissioner may revoke the registration of a person under this section
if the Chief Commissioner cancels an approval under this Division.
