Taxes Management Act 1970 section Schedule 3A paragraph 7

Procedure for accepting electronic transmissions

Section Schedule 3A paragraph 7 sets out the fourth condition for valid electronic filing: that the information transmitted must be accepted for electronic lodgement using a procedure approved by the Board of Inland Revenue.

• Information sent electronically must be accepted for electronic lodgement to satisfy this condition
• Acceptance depends on whether a procedure selected by the Board has been followed
• The Board has discretion to choose which procedure applies for electronic lodgement purposes
• The selected procedure may include or consist of the use of specially designed software