sec.143ARequirement for electronic communication

sec.143A Requirement for electronic communication

The commissioner may give a written notice (an electronic communication notice ) to a person requiring the person, in complying with a stated lodgement requirement, to give any document or a stated type of document to the commissioner by an electronic communication using an approved information system. Subject to subsection (3) and section 143B , a person given an electronic communication notice must, in complying with a lodgement requirement to which the notice relates, comply with the notice from the day that is 30 days after being given the notice. Subsection (2) does not apply if the person on a particular occasion is unable to comply with the notice due to circumstances beyond the person’s control. s 143A ins 2009 No. 19 s 88 (sec.143A-ssec.1) The commissioner may give a written notice (an electronic communication notice ) to a person requiring the person, in complying with a stated lodgement requirement, to give any document or a stated type of document to the commissioner by an electronic communication using an approved information system. (sec.143A-ssec.2) Subject to subsection (3) and section 143B , a person given an electronic communication notice must, in complying with a lodgement requirement to which the notice relates, comply with the notice from the day that is 30 days after being given the notice. (sec.143A-ssec.3) Subsection (2) does not apply if the person on a particular occasion is unable to comply with the notice due to circumstances beyond the person’s control.