Clause 35
Amendment of section 45
of Income Tax (Amendment) Bill
BillNot in forceProvision 35 of 57
Clause 35
Section 45 of the principal Act is amended —
(a)
by deleting “20%” in subsections (1)(a)(i) and (2)(b) and substituting in each case “22%”;
(b)
by deleting the words “in writing” in subsection (1)(b);
(c)
by inserting, immediately after subsection (1A), the following subsection:“(1B) The notice under subsection (1)(b) must be given using the electronic service, except that the Comptroller may in any particular case or class of cases permit the notice to be given in any other manner.”; and
(d)
by inserting, immediately after the words “the Comptroller” in subsection (5), the words “in the manner referred to in subsection (1B) and”.