55Electronic system for giving returns or information

55 Electronic system for giving returns or information

(1) The Secretary may establish, administer and maintain an electronic system for the purpose of the giving of returns or information electronically under the rules. (2) Without limiting subsection (1), the Secretary may provide for the electronic system to: (a) require information (including personal information) to be included in returns given electronically under the rules; and (b) require different information to be included in returns given electronically under the rules in relation to different collection commodities/services or to different periods.