What does the ATO Green Book recommend concerning electronic communication?

The ATO Green Book advocates for the use of electronic communication as a means to enhance efficiency and security in tax administration. This recommendation stems from the recognition that electronic communication can streamline processes, reduce paperwork, and provide quicker exchanges of information between the Australian Taxation Office (ATO) and taxpayers. Additionally, when implemented with appropriate security measures, electronic communication can safely handle sensitive information, making it a practical choice for improving the overall effectiveness of tax administration practices.

The promotion of electronic communication aligns with modern technological advances, encouraging stakeholders to leverage digital methods while maintaining robust security protocols to safeguard data integrity and privacy, ultimately aiming to create a more efficient tax environment.