Clause 47

delete subsection (1) and substitute —“(1) The Authority may establish a system providing for —

the electronic service —

by a person (or an electronic service agent on behalf of such a person) on the Authority or an officer of the Authority administering any relevant tax legislation; or

by the Authority, or an officer of the Authority administering any relevant tax legislation, on a person or an electronic service agent on behalf of such a person,of a document or any information, which is permitted or required by or under any relevant tax legislation to be served or given; and

the electronic registration of a person, transaction or matter that is permitted or required by or under a relevant tax legislation to be registered, and the cancellation of the same.(1A) The Authority may establish and publish on its website the procedure for —

the proper use of the system, including the procedure in circumstances where there is a breakdown of the system or an interruption in any electronic service using the system; and

the correction or amendment of any document or information that is electronically served or given using the system.”;

in subsection (2)(d), delete “an application, a return, notice or other document;” and substitute “a document or any information; and”;

in subsection (2)(e), delete the semi‑colon at the end and substitute a full‑stop;

in subsection (2), delete paragraphs (f), (g) and (h);

in subsection (3), delete “an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation is served” and substitute “a document or any information which is permitted or required by or under any relevant tax legislation to be served or given, is served or given”;

in subsection (3)(a) and (c)(i) and (ii), delete “application, return, notice or document” (wherever it appears) and substitute “document or information”;

in subsection (3), delete paragraph (b) and substitute —“(b)where the electronic service is done by an electronic service agent on behalf of any person (called in this subsection the principal) —

the document or information is deemed to be served or given with the authority of that person; and

the principal is to be treated to be cognizant of all matters in the document or record containing the information, unless that principal has, before the electronic service is done, informed the Authority in the prescribed manner that the principal has revoked the authority of the electronic service agent for the serving or giving of the document or information in question;”;

in subsection (3)(c), delete “where the electronic service of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation, is done” and substitute “where the document or information is served or given”;

in subsection (4), delete “an application, a return, notice or document which is permitted or required by or under any relevant tax legislation that was electronically served” and substitute “a document or any information which is permitted or required by or under any relevant tax legislation to be served or given, that was served or given”;

in subsection (5), after “document” (wherever it appears), insert “or information”;

in subsection (6), delete paragraph (a) and substitute —“(a)giving the particulars of —

any person whose authentication code was used to serve or give the document or information using the system; or (ii)any person or device involved in the production or transmission of the electronic record of the document or information, or the copy or print‑out;”;

in subsection (7), after the definition of “authentication code”, insert —“ “document” means an application, return, notice, direction, order, permit, receipt, declaration, estimate, statement or other document;”; and

in subsection (7), delete the definition of “relevant tax legislation” and substitute —“ “relevant tax legislation”, for any document or information permitted or required by or under such legislation to be served or given, means —

this section and any regulations made under section 31 for the purposes of this section;

in the case of subsection (1)(a)(i) — a provision of any Act specified in the Third Schedule, or any subsidiary legislation made under any of those Acts, which permits, requires, or enables an officer administering that Act to require the document or information to be served or given by means of the system; or

in the case of subsection (1)(a)(ii) — a provision of any Act specified in the Third Schedule, or any subsidiary legislation made under any of those Acts, which provides for a method for the service or giving of any document or information of that kind if the recipient consents (expressly or impliedly) to the service or giving of any document or information of that kind in that way;“relevant tax legislation”, for the registration of any person, transaction or matter, means a provision of any Act specified in the Third Schedule, or any subsidiary legislation made under any of those Acts, which provides for the registration of any person, transaction or matter.”.