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.