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Supplementary Order Paper No 120

New cross-heading and clause 278A

Before the cross-heading above clause 279 (before line 10 on page 144), insert:

Filing and administration of Act

278A Electronic filing and administration of Act

  • (1) This section applies to a requirement under this Act or the regulations for—

    • (a) a person to file information or a document with, or serve or give information or a document to, the Commissioner; and

    • (b) the Commissioner to serve or give information or a document to any person.

    (2) The requirement referred to in subsection (1)(a) must be met using a prescribed electronic delivery method (or another delivery method permitted by the regulations) in the prescribed manner.

    (3) The requirement referred to in subsection (1)(b) may be met—

    • (a) by using a prescribed electronic delivery method (or another delivery method permitted by the regulations) in the prescribed manner; or

    • (b) by other means that are reasonable in the circumstances.

    (4) Anything that is filed, served, or given using a prescribed electronic or other delivery method must be treated as received for the purposes of that requirement when specified by the regulations.

    (5) However, this section does not apply to a requirement—

    • (a) to file, serve, or give information or documents in any proceeding in a court; or

    • (b) for which a particular or different delivery method is specified in this Act or the regulations (for example, a summons under section 283).

    (6) In this section, information or a document includes any notice, application, request, certificate, correspondence, or other type of information or document referred to in or under this Act.