Part 3Administration

Accounting for tax

25BF1Communications from taxpayers to the Tax Authority

1

Any notice, application or other thing that a person is required or permitted by provision made in or under this Act to give to the Tax Authority must comply with the requirements set out in subsection (2).

2

The requirements are that the thing—

a

must be in the form specified by the Tax Authority,

b

must contain the information specified by the Tax Authority, and

c

must be given in the manner specified by the Tax Authority.

3

Subsections (1) and (2) are subject to any different provision made in or under this Act.