Part 20General
Formal communications
193Formal communications
1
The following are formal communications—
a
a notice,
b
a determination,
c
a direction,
d
a report,
e
a statement,
f
a referral under section 127.
2
A formal communication must be in writing.
3
That requirement is satisfied by a formal communication in electronic form which is—
a
sent by electronic means, and
b
capable of being reproduced in legible form.
4
A formal communication sent in accordance with subsection (3) is to be taken to be received on the day it is sent.