Queensland Numbered Acts

REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2009 No. 19 - SECT 25

After section 70--

insert--

'(1) The commissioner may approve an information system for this section.

'(2) The commissioner may arrange for the use of an approved information system for any purposes for which the commissioner may make a relevant decision under this Act.

'(3) A relevant decision made by the operation of an approved information system under an arrangement made under subsection (2) is taken to be a decision made by the commissioner.

'(4) In this section--

approved information system means an information system approved by the commissioner under subsection (1).

electronic communication means--

(a) a communication of information in the form of data, text or images by guided or unguided electromagnetic energy; or

(b) a communication of information in the form of sound by guided or unguided electromagnetic energy, if the sound is processed at its destination by an automated voice recognition system.

information system means a system for generating, sending, receiving, storing or otherwise processing electronic communications.

relevant decision means a decision that does not involve the exercise of the commissioner's discretion.'.