239Electronic assessment and payment of duty

239 Electronic assessment and payment of duty (1) A person may apply to the commissioner, in writing, for approval to make assessment applications and pay duty electronically. (2) On application under subsection (1), the commissioner must— (a) approve the application; or (b) refuse to approve the application. (3) An approval may be given subject to conditions stated in the approval. Examples 1 a condition about the kinds of transactions to which the approval applies 2 a condition about how payment must be made (4) The commissioner may amend, suspend or cancel an approval given to a person under this section by written notice given to the person. (5) If the commissioner receives an electronic assessment application in relation to a transaction or instrument in accordance with an approval under this section, the commissioner must— (a) make an assessment of the duty payable in relation to the transaction or instrument; and (b) give the person written notice of the assessment stating— (i) the amount of duty payable; or (ii) that duty is not payable. Note A person given a notice under s (5) (b) must keep the records required under the Taxation Administration Act, s 57 (2).