Queensland Consolidated Acts

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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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