6F Consultation on proposed modifications and exemptions
Consultative process

(1)

Before the Minister of Revenue recommends that a modification be made under section 6D, or the Commissioner grants an exemption under section 6E, a consultative process must be undertaken that includes the distribution, to persons or representatives of persons that it is considered reasonable to consult for the particular purpose, of—

(a)

the proposed modification or exemption, as applicable; and

(b)

an explanation of the way in which, as applicable,—

(i)

the modification would comply with the requirements of section 6D(5):

(ii)

the exemption would comply with the requirements of section 6E(2).

Period of consultation

(2)

The consultative process must provide a period of consultation of at least 6 weeks.

Cases of urgency

(3)

Despite subsections (1) and (2), the Minister or Commissioner, as applicable, may, if satisfied that a case of urgency exists, either reduce the period of consultation or dispense with the consultative process in relation to a modification or an exemption.

Section 6F: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).