36Commissioner may approve furnishing of return information by electronic means

1. For the purposes of this Act, the Income Tax Act 2007, and the Goods and Services Tax Act 1985, the Commissioner may give approval to any taxpayer or registered person, or to any agent of any taxpayer or registered person, to transmit by electronic means in the prescribed electronic format the information contained in any return of the taxpayer or registered person.

2. Any approval given under subsection (1)—

3. may relate to an individual taxpayer or registered person or agent or to any class or classes of taxpayers or registered persons:
4. may relate to any 1 or more classes of return:
5. shall be subject to any conditions that may be specified by the Commissioner, whether generally or in any particular case.

6. Where a taxpayer or registered person, or agent of a taxpayer or registered person, transmits to the Commissioner in the prescribed electronic format the information contained in any return of the taxpayer or registered person in accordance with an approval given under subsection (1),—

7. the taxpayer or registered person shall retain or cause to be retained the information in—
   1. a hard-copy transcript:
   2. an electronic form meeting the requirements of section 229 of the Contract and Commercial Law Act 2017; and
8. if no electronic form under paragraph (a)(ii) of a return is retained, and the return is not an employer monthly schedule or annual reconciliation statement under section 57B, the hard-copy transcript must be signed under section 40 and held by the taxpayer or registered person on behalf of the Commissioner; and
10. the information transmitted to the Commissioner shall be treated for the purposes of this Act and the Goods and Services Tax Act 1985 as if it were a return furnished under such provisions of this Act or the Goods and Services Tax Act 1985 as relate to the kind of return in question.

11. Repealed