42Special arrangements for classes of people

42 Special arrangements for classes of people (1) The commissioner may approve special arrangements that vary the provisions of a tax law in relation to— (a) the lodging of returns; and (b) the way of payment of amounts of tax; that are due under a tax law. (2) An approval must apply in relation to— (a) a specified class of taxpayers; or

Special arrangements for making returns and paying tax Division 6.2 (b) a specified class of people who act as agents on behalf of a specified class of taxpayers. (3) An approval, among other things, may— (a) provide an exemption for the taxpayers from stated provisions of the tax law to which it applies; or (b) authorise payments of tax to be made by return; or (c) authorise the lodging of returns and payments of tax by electronic means. (4) An approval under this section is a disallowable instrument.