Clause 45
Amendment of section 105E
of Income Tax (Amendment) Bill
BillNot in forceProvision 45 of 53
Clause 45
Section 105E of the principal Act is amended —
(a)
by deleting subsection (1) and substituting the following subsection:“(1) After receipt of a request under section 105D for any information which, in the opinion of the Comptroller, is information referred to in subsection (2), the Comptroller shall serve notice of the request on the person identified in the request as the person in relation to whom the information is sought.”;
(b)
by deleting subsection (3); and
(c)
by deleting the words “referred to in subsection (3)” in subsection (4)(a)(i) and substituting the words “upon whom service may be effected in accordance with section 8”.