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    <description>The establishes an electronic framework for collecting and initially verifying tax information, using automated communications and Board-approved risk management to close no or low risk matters. Remaining information is allocated by an automated allocation system to Prescribed Authorities for verification, using digitally signed notices and prescribed electronic response formats; verified information is returned as preliminary and final verification reports, matched with electronic returns, and either routed to assessing officers for pending scrutiny or processed under the Act. The Scheme mandates electronic communications, authentication by digital signature or registered electronic contact, and empowers Director Generals to specify procedures and operational facilities.</description>
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