39ARegistration of approval holders

#### 39A Registration of approval holders 39A Registration of approval holders > > (1) The Chief Commissioner may, by written notice served on a person at the time of, or subsequent to, approving the person to pay tax or lodge returns under a special arrangement, register the person as a person who is approved to pay tax under the special arrangement. > > > (2) The Chief Commissioner may, by order in writing served on the person at the time of, or subsequent to, registration, direct the person to pay tax in respect of any transaction or class of transactions that is the subject of a special arrangement in accordance with the special arrangement. > > > (3) Tax that is the subject of such a direction must be paid in accordance with the special arrangement. > > > (4) The Chief Commissioner may revoke the registration of a person under this section if the Chief Commissioner cancels an approval under this Division. > > **s 39A:** Ins 2014 No 67, Sch 2 \[4\].