39Conditions of approval

#### 39 Conditions of approval 39 Conditions of approval > > (1) An approval under this Division is subject to conditions specified by the Chief 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 tax liabilities of a specified class, and > > > > > (b) conditions limiting the approval to transactions effected by instruments of a specified class, and > > > > > (c) conditions requiring the lodging of returns at specified times and conditions as to the contents of the returns, and > > > > > (d) conditions requiring payments of tax at specified times, and > > > > > (e) conditions as to the means by which returns are to be lodged or payments of tax are to be made, and > > > > > (f) if the approval provides an exemption from a requirement for the stamping of instruments, conditions as to the endorsement of the instruments, and > > > > > (g) conditions requiring the keeping of specified records. > > **s 39:** Am 2014 No 67, Sch 2 \[3\].