sec.153BCommissioner may arrange for use of an approved information system to make particular decisions

sec.153B Commissioner may arrange for use of an approved information system to make particular decisions

The commissioner may arrange for the use of an approved information system for any purposes for which the commissioner may make a relevant decision under a tax law. A relevant decision made by the operation of an approved information system under an arrangement made under subsection (1) is taken to be a decision made by the commissioner. In this section— relevant decision means a decision that does not involve the exercise of the commissioner’s discretion. s 153B ins 2009 No. 19 s 92 (sec.153B-ssec.1) The commissioner may arrange for the use of an approved information system for any purposes for which the commissioner may make a relevant decision under a tax law. (sec.153B-ssec.2) A relevant decision made by the operation of an approved information system under an arrangement made under subsection (1) is taken to be a decision made by the commissioner. (sec.153B-ssec.3) In this section— relevant decision means a decision that does not involve the exercise of the commissioner’s discretion.