Clause 43

by deleting the word “Every” in subsections (1) and (1A) and substituting in each case the words “Unless exempted by rules mentioned in subsection (3), every”;

by inserting, immediately after subsection (1), the following subsection:“(1AA) A person mentioned in subsection (1) must furnish the estimate of the person’s chargeable income for a year of assessment using the electronic service if rules mentioned in subsection (3) require a class of persons to furnish their estimates for that year of assessment using the electronic service, and the person belongs to that class.”;

by inserting, immediately after subsection (2), the following subsection:“(3) The Minister may, by rules made under section 7, do any of the following:

require a specified class of persons subject to subsection (1) to furnish the estimate of their chargeable income for any year of assessment under that subsection using the electronic service;

exempt any person or class of persons from subsection (1) or (1A) in respect of one or more years of assessment, subject to such conditions as may be specified in the rules.”; and

by deleting the words “or (1A)” in subsection (2) and substituting the words “, (1AA) or (1A)”.