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Fuel Tax (Consequential and Transitional Provisions) Act 2006
105‑145 Commissioner must give things in105‑145 Commissioner must give things in writing
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105‑145 Commissioner must give things in writing
(1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an *indirect tax law must be in writing. (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an *indirect tax law allows the Commissioner to do so.