Electronic lodgment of applications
21 Electronic lodgment of applications
The Treasurer may require or permit an application under this Division to be given, in accordance with specified software requirements and specified authentication requirements:
on a specified kind of data storage device; or
by way of a specified kind of electronic transmission.
If an application is given by way of electronic transmission, the application is taken to be accompanied by a fee if the fee is paid within 7 days after the transmission.
In this section:
data storage device means any article or material (for example, a disk) from which information is capable of being reproduced with or without the aid of any other article or device.
This Act’s bill:Explanatory memorandumSecond reading speech
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