Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)
Schedule 1 Modernising business communications
Part 2 Virtual hearings and examinations
Tax Agent Services Act 2009
76 At the end of section 60-105
Add:
Use of virtual enquiry technology etc.
(4) The Board may decide to hold a proceeding at which a person is to appear before it:
(a) at one or more physical venues; or
(b) at one or more physical venues and using virtual enquiry technology; or
(c) using virtual enquiry technology only.
(5) Subsection (6) applies if the proceeding is held:
(a) at one or more physical venues and using virtual enquiry technology; or
(b) using virtual enquiry technology only.
(6) The Board must ensure that the use of the virtual enquiry technology is reasonable.
(7) If the proceeding is held:
(a) at more than one physical venue; or
(b) at one or more physical venues and using virtual enquiry technology; or
(c) using virtual enquiry technology only;
the Board may appoint a single place and time at which the proceeding is taken to have been held.
(8) This section applies to part of a proceeding in the same way that it applies to all of a proceeding.