50. Amendment of section 91

Subsection 91(2) of the principal Act is amended—

(a)

in paragraph (d), by inserting after the word “returns”

the words “, declarations”;

(b)

in paragraph (k), by deleting the word “or” at the end of the paragraph;

(c)

in paragraph (l), by substituting for the full stop at the end of the paragraph the words “; or”; and

(d)

by inserting after paragraph (l) the following paragraph:

“(m) all matters relating to digital services.”.

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