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
77 Subsection 90-1(1)
Insert:
virtual enquiry technology means any technology that allows a person to appear at all or part of a hearing, examination or other enquiry without being physically present at the hearing, examination or other enquiry.
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