49Approval of special tax return arrangements

### 49 Approval of special tax return arrangements > > (1)  Despite the provisions of another taxation law, the Commissioner, by written notice, may 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 taxpayers of a specified class; or > > > > > > > (b) a specified agent on behalf of a specified taxpayer or taxpayers of a specified class. > > > (2)  An approval may – > > > > > > (a) provide an exemption or a partial exemption for the taxpayer or taxpayers from specified provisions of the taxation law to which it applies; and > > > > > > > (b) authorise the lodging of returns and payments of tax by electronic means. > > > (3)  An approval may be given on the initiative of the Commissioner or on application. > > > (4)  The Commissioner may vary or cancel an approval by written notice.