Northern Territory Consolidated Acts Northern Territory Consolidated Acts(1) The Commissioner may approve a special arrangement for the lodging of returns or the payment of tax (or both) under a taxation law.
(2) An approval:
(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 or require the lodging of returns or the payment of tax (or both) by electronic means.
(3) An approval may be given on the initiative of the Commissioner or on application.
(4) Notice of an approval under this section must be given to the taxpayer or taxpayers affected by the approval or to an agent acting on their behalf.
(5) The calculation of tax by a person other than the Commissioner in accordance with a special arrangement approved under this section is not an assessment.