S 49 substituted by No 62 of 2014, s 3 and Sch 12 item 172, effective 1 July 2014. S 49 formerly read:
SECTION 49 MONEY PAID TO COMMISSIONER NOT HELD ON TRUST
49
To avoid doubt, money paid under this Act to the Commissioner is not, and has never been:
(a)
held on trust; or
(b)
special public money for the purposes of section 16 of the
Financial Management and Accountability Act 1997
.
S 49 substituted by No 151 of 2008, s 3 and Sch 1 item 22, effective 18 December 2008. S 49 formerly read:
SECTION 49 APPROVED FORMS
49(1)
A notice, application, statement or other document is in the
approved form
if:
(a)
it is in the form approved in writing by the Commissioner in relation to that kind of notice, application, statement or other document; and
(b)
it contains the information that the form requires, and such further information as the Commissioner requires; and
(c)
it is lodged at the place and in the manner that the Commissioner requires.
49(2)
An approval by the Commissioner of a form of notice, application, statement or other document for the purposes of subsection (1) may require or permit the document to be given on a specified kind of data processing device in accordance with specified software requirements.
49(3)
The Commissioner may combine in the same approved form more than one notice, application, statement or other document.
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