113Requirement for notices to be in writing

#### 113 Requirement for notices to be in writing 113 Requirement for notices to be in writing > > (1) A provision of this Act that requires or permits the Chief Commissioner or an authorised officer to give a notice in writing may be met by the Chief Commissioner or authorised officer giving the notice by electronic transmission. > > > (2) Subsection (1) does not affect the requirements of this Act relating to the circumstances in which notices may be served by electronic transmission. > > > (3) In this section— > > > > notice includes a document.