Income Tax Assessment Amendment Regulations 2002 (No. 4) (172 of 2002)

Schedule 1   Amendments

[5]   Regulations 30-212.02, 30-212.03 and 30-212.04

substitute

30-212.02 Application for valuation

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 General Manager, Australian Valuation Office; and

(c) include an application fee of $174.

Note 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:

(a) it is in the form approved in writing by the Commissioner for that kind of application; and

(b) it contains a declaration signed by a person or persons as the form requires; and

(c) it contains the information that the form requires, and any further information, statement or document as the Commissioner requires, whether in the form or otherwise.