Supplementary Order Paper No 120

Clause 282

In the heading to clause 282, after notices (line 31 on page 145), insert (other than those given to or by Commissioner).

In clause 282(1)(b), after address (lines 5 and 6 on page 146), insert ; or.

After clause 282(1)(b) (after line 6 on page 146), insert:

  • (c) made available to the person in accordance with a prescribed electronic delivery method (if permitted under the regulations).

After clause 282(4) (after line 16 on page 146), insert:

  • (4A) A notice or document that is made available to a person using the prescribed electronic delivery method must be treated as received by that person when specified by the regulations.

Replace clause 282(5) (lines 17 to 22 on page 146) with:

  • (5) This section does not—

    • (a) apply to any requirement to which section 278A applies:

    • (b) apply to notices or other documents served, given, or filed in any proceeding in a court or to the extent that a different or particular delivery method is specified by this Act or the regulations.