Northern Territory Numbered Acts

TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 51

    (1)     An approval under this Division is subject to conditions specified by the Commissioner in the notice of approval or by subsequent notice.

    (2)     The conditions of an approval may include:

    (a)     conditions limiting the approval to tax liabilities of a specified class; and

    (b)     conditions limiting the approval to transactions effected by instruments of a specified class; and

    (c)     conditions about the content of returns and the time of lodgement; and

    (d)     conditions requiring payments of tax at specified times; and

    (e)     conditions about the means by which returns are to be lodged or payments of tax are to be made; and

    (f)     if the approval provides an exemption from a requirement for the stamping of instruments, conditions about the endorsement of the instruments; and

    (g)     conditions requiring the taxpayer or agent to whom the approval is given to keep specified records.