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.