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TAXATION ADMINISTRATION ACT 2001 - SECT 153B
Commissioner may arrange for use of an approved information system to make particular decisions
153B Commissioner may arrange for use of an approved information system to
make particular decisions
(1) The commissioner may arrange for the use of an approved information system
for any purposes for which the commissioner may make a relevant decision under
a tax law.
(2) A relevant decision made by the operation of an approved
information system under an arrangement made under subsection (1) is taken to
be a decision made by the commissioner.
(3) In this section—
"relevant decision" means a decision that does not involve the exercise of the
commissioner’s discretion.
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