Manner in which unique reference number or acknowledgment may be given (s. 37)
14A Manner in which unique reference number or acknowledgment may be given (s. 37)
In this regulation —
online reporting tool means a website or mobile application maintained by, or on behalf of, the Commissioner for the purposes of receiving a report under Part 3 of the Act;
online reporting tool report means a report under Part 3 of the Act that is made using the online reporting tool.
For the purposes of section 37(3B) of the Act, the following are manners in which a unique reference number or acknowledgment may be given —
in the case of a unique reference number or acknowledgment required to be given in relation to an online reporting tool report — by sending the unique reference number or acknowledgment to an email address provided, in the online reporting tool report or otherwise by the person making the report, for the purpose of receiving the number or acknowledgment;
in the case of a unique reference number or acknowledgment required to be given in relation to a report made by email — by sending the unique reference number or acknowledgment to the email address from which the report was made.
[Regulation 14A inserted: SL 2025/142 r. 12.]
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