Related Commentary  Related Cases

25A(A1)  Where a person makes a return required by regulation 25 by means of electronic communications using functional compatible software, such a method of making a return shall be referred to in this Part as a “compatible software return system”.

25A(1)  Where a person makes a return required by regulation 25 using electronic communications other than functional compatible software, such a method of making a return shall be referred to in this Part as an “electronic return system”.

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