44Conditions of approval

44 Conditions of approval (1) An approval under section 42 or section 43 is subject to conditions specified by the commissioner in the notice of approval or by subsequent written notice. Note The commissioner’s decision to impose a condition on a person’s approval is an internally reviewable decision (see s 107, def internally (2) The conditions of an approval may include conditions— (a) limiting the approval to tax liabilities of a specified class; and (b) limiting the approval to transactions effected by instruments of a specified class; and Special arrangements for making returns and paying tax Division 6.2 (c) requiring the lodging of returns at specified times and about the contents of the returns; and (d) requiring payments of tax at specified times; and (e) about how returns are to be lodged or payments of tax are to be made; and (f) requiring a taxpayer or agent to whom the approval applies to keep specified records.