TASIn ForceRegulation
Taxation Administration Regulations 2021
4Conditions of approval
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4 Conditions of approval
(1) In this regulation –
specified means specified in a notice of approval, or subsequent notice, as referred to in section 51(1) of the Act.
(2) If an approval is given to a taxpayer or agent under section 49 of the Act, the Commissioner may require, as a condition of that approval, the taxpayer or agent to comply with the specified conditions in relation to endorsing and submitting a return, or paying tax, in respect of a specified instrument.