Property Tax Act 1960 · 2020 Revised Edition · Part 8 · Miscellaneous Provisions
66. Use of electronic service
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Any person who is required to file or submit any return or document may do so through the electronic service.
electronic service
“electronic service” means the electronic service provided by the Comptroller under section 66(1);
The Minister may make regulations for the purposes of this section and section 67(1)(d), prescribing —
Minister
“Minister” means —(a)in relation to the definitions of “prescribed structural network” and “public authority” in section 2(1) and sections 2(8), 3(1), 6(8), (9) and (12), 7, 9(2) and (3), 19(9), 23(1) and (3) to (7), 24, 25, 66(13) and 69, the Minister charged with the responsibility for finance; and(b)in relation to section 49(1), (3), (4), (7), (8) and (9), the Minister charged with the responsibility for national development;
the circumstances in which the Comptroller or the Chief Assessor may serve any notice, order or other document through the electronic service on a person assigned an account with the electronic service; and
the manner in which a person who has been served through the electronic service with any notice, order or other document is to be notified of the transmission of an electronic record of it to the person’s account with the electronic service.
Regulations made for the purpose of subsection (2) —
may provide for service of any notice, order or document through the electronic service in circumstances where —
the person consents to such service; or
the Comptroller or the Chief Assessor (as the case may be) gives the person notice of the Comptroller’s or the Chief Assessor’s intention of such service and the person does not refuse such service;
may provide for the giving of any notice of the Comptroller’s or the Chief Assessor’s intention, or the person’s consent or refusal, mentioned in paragraph (a), including —
the matters that must be contained in the notice; and
the time within which, and the form and manner in which, the consent or refusal must be received by the Comptroller or the Chief Assessor;
may provide when the consent or refusal of the person takes effect and when the Comptroller or the Chief Assessor must give effect to such consent or refusal; and
may provide for any other matter necessary or incidental to the purposes in paragraphs (a), (b) and (c) and subsection (2)(a).
The Comptroller may, for the purposes of the electronic service, approve the use of any symbol, code, abbreviation or notation to represent any particulars or information required under this Act.
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;