Section 38
Section 21b of the principal Act is amended—
of Measures for the Collection, Administration and Enforcement of Tax Act 2025
ActIn forceProvision 38 of 43
Section 38
(a)
in paragraph (1)(a), by substituting for the words
“any prescribed form” the words “any form as determined by the Director General”; and
(b)
in subsection (2), by deleting the word “prescribed”
wherever appearing.
Amendment of section 21c