Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an *indirect tax law must be in writing. 105-145(2)
However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an *indirect tax law allows the Commissioner to do so.
Note: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxes
PART 3-10
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INDIRECT TAXES
Division 105
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General rules for indirect taxes
Subdivision 105-G
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Other administrative provisions
SECTION 105-145
COMMISSIONER MUST GIVE THINGS IN WRITING
105-145(1)
Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an *indirect tax law must be in writing. 105-145(2)
However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an *indirect tax law allows the Commissioner to do so.
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