43Special arrangements for individual applicants

43 Special arrangements for individual applicants (1) The commissioner may, on an application by— (a) a taxpayer; or (b) a person who acts, or proposes to act, as an agent for taxpayers of a specified class; by written notice approve special arrangements that vary the provisions of a tax law in relation to— (c) the lodging of returns; and (d) the way of payment of amounts of tax; that are due under a tax law. (2) 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. Division 6.2 Special arrangements for making returns and paying tax (3) An application for an approval under this section must be made to the commissioner. (4) The commissioner may grant or refuse an application. Note The commissioner’s decision to refuse a person approval is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the person (see (5) The commissioner must not grant an application under this section for an arrangement consisting only of 1 or more of the following: (a) an extension of time for lodgment of a return; (b) a variation of a period covered by a return; (c) an extension of time for payment of tax; (d) an arrangement to pay by instalments; (e) an approval of a means of payment. Note These variations can be granted under s 40, s 52 and s 122.