Section 75

Application of electronic tax system 

(1) The Commissioner may, authorise the following to be carried out through the use of information technology, including computer systems, mobile electronic devices, electronic and mobile communication systems—

• (a) an application for registration under a tax law; 
• (b) the submitting or lodging of a tax return or other document under a tax law; 
• (c) the payment or repayment of a tax under a tax law; or 
• (d) the doing of any other act or thing that is required to be done under a tax law. 

(2) A certificate of registration, service of a notice, issuing of any document, or other act or thing that is required to be issued, served, made, or done by the Commissioner under a tax law, may be issued, served, made, or done through a computer system, mobile electronic device or other form of electronic or mobile communication.

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