Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

CTHRepealedAct

Sales Tax Assessment Act 1992

114Notices etc. by Commissioner must be in writing

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Any notice, approval, direction or authority that the Commissioner may give, or must give, to a person under this Act must be in writing.

Previous section113Formal requirements for returns, notifications etc.

Next sectionPart 11Miscellaneous

Section 114 - Sales Tax Assessment Act 1992 - Notices etc. by Commissioner must be in writing | Zoe