51Conditions of approval

### 51 Conditions of approval > > (1)  An approval is subject to any conditions specified by the Commissioner in the notice of approval or by subsequent written notice. > > > (2)  [*\[Section 51 Subsection (2) amended by No. 8 of 2008, s. 41, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS41@EN) Without limiting the conditions to which an approval may be subject, those conditions may include – > > > > > > (a) conditions limiting the approval to matters 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 > > > > > > > (da) [*\[Section 51 Subsection (2) amended by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC3@EN) conditions requiring the payment of interest at the interest rate on any amount of tax not paid at the specified time; 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 taxpayer or agent to whom the approval was given to keep specified records.