13
CurrentWays documents may be given by commissioner—Act, s 148
13 Ways documents may be given by commissioner—Act, s 148
For section 148(1)(c) of the Act, the circumstances prescribed are that—
(a)
the document relates to a tax law; and
(b)
the person, or the person’s tax agent, has consented to the document being given using the approved information system; and
(c)
the document is made available in a format that can be saved and stored outside the approved information system.
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