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TAXATION ADMINISTRATION ACT 1996 - SECT 37
Approval of special tax return arrangements
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, a specified class of taxpayers or taxpayers for whom that
agent or other person is authorised to act, or
(c) any other specified person
who is a party to a transaction or class of transactions in respect of which a
liability for tax arises.
(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.
(5) For the purposes of this Division, an arrangement approved under this
section is a
"special arrangement" and the person to whom the approval is given is an
"approval holder" .
(6) A special arrangement does not transfer a taxpayer's
tax liability from a taxpayer to an approval holder.
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