37Approval of special tax return arrangements

#### 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. > > **s 37:** Am 2000 No 51, Sch 7 \[2\]; 2014 No 67, Sch 2 \[1\] \[2\].