357-95
CurrentElectronic communications
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-5Rulings
Division 357Object and common rules
Subdivision 357-BCommon rules for rulings
357-95 Electronic communications
A communication between the Commissioner and another entity made for the purposes of a *public ruling or *private ruling may be made electronically.
Common rules for private and oral rulings
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.