Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2018 - SECT 37

37 Insertion of new ss 14 and 15

After section 13 —
insert —

14 Way documents may be given by commissioner—Act, s 148 For section 148(e) of the Act, the circumstances are that—

(a) the document relates to land tax under the Land Tax Act 2010 ; and

(b) the person has consented to the document being given using the approved information system; and

(c) the document is made available in a format that can be saved and stored by the person outside the approved information system.

15 When document is given by commissioner—Act, s 149

(1) For section 149(1)(d) of the Act, a document made available using an approved information system is taken to be given to the person on—

(a) the date the commissioner gives the person notice the document is available using the approved information system; or

(b) if the person satisfies the commissioner that, on the date mentioned in paragraph (a), the approved information system itself was not available to be accessed—the date the document is first available, using the approved information system, after the notice mentioned in paragraph (a) is given.

Examples for paragraph (b)—

1 Planned system maintenance or an unplanned system outage affects the approved information system and prevents it being accessed. In this case, the approved information system itself was not available to be accessed.

2 The approved information system is functioning normally, but the person does not have access to the internet. In this case, the approved information system itself is still available to be accessed.

(2) For subsection (1), the notice is taken to be given to the person on—

(a) if the notice is given by email—the date the email is sent; or

(b) if the notice is given by text message—the date the text message is sent.