105-145
CurrentCommissioner must give things in writing
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-10Indirect taxes
Division 105General rules for indirect taxes
Subdivision 105-GOther administrative provisions
105-145 Commissioner must give things in writing
(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.
(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.
This Act’s bill:Second reading speech
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