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—
(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—
(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—
(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.