Requirement for electronic communication
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.
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