INCOME TAX ASSESSMENT REGULATIONS 1997
An application for a valuation under subsection 30-212(1) of the Act must:
(a) be in the approved form; and
(b) be lodged with the Commissioner; and
(c) include the application fee required by the approved form, which must not be more than $1 000.
Section 995-1 of the Act provides that approved form has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 . That section provides that an application under a taxation law is in the approved form if, and only if: