Section 18
Amendment of section 57a
of Measures for the Collection, Administration and Enforcement of Tax Act 2024
ActIn forceProvision 18 of 53
Section 18
Section 57a of the principal Act is amended by substituting for subsection (1) the following subsection:
“(1) Any person or class of persons—
(a)
shall, if so required under this Act; or
(b)
may, if so allowed by the Director General, furnish any form prescribed under this Act in an electronic medium or by way of an electronic transmission.”.