South Australian Consolidated Acts South Australian Consolidated Acts (1) An approval under
this Part is subject to conditions specified by the Commissioner in the notice
of approval or by subsequent written notice.
(2) The conditions of
an approval may include—
(a)
conditions limiting the approval to matters of a specified class; and
(b)
conditions requiring the lodging of returns at specified times and conditions
as to the contents of the returns; and
(c)
conditions requiring payments of tax at specified times; and
(d)
conditions as to the means by which returns are to be lodged or payments of
tax are to be made; and
(e) if
the approval provides an exemption from a requirement for the stamping of
instruments, conditions as to the endorsement of the instruments; and
(f)
conditions requiring the taxpayer or agent to whom the approval was given to
keep specified records.
(3) A decision of the
Commissioner as to the terms and conditions of an approval is a
non-reviewable decision.