46Taxpayers and agents must comply with conditions

46 Taxpayers and agents must comply with conditions (1) A taxpayer who relies on an approval under section 42 (2) (a) or section 43 (1) (a) in relation to the lodgment of a return or the payment of an amount of tax must not breach a condition attaching to the approval. (2) An agent for a class of taxpayers who acts under an approval under section 42 (2) (b) or section 43 (1) (b) in relation to the lodgment of returns or the payment of amounts of tax must not breach a condition attaching to the approval.