Compliance by electronic means

(1) The competent authority may consider the use of electronic means defined in sub-section (6) or such other method as may be prescribed, for the purposes of reporting (2) An entity making an electronic filing shall be deemed to have affirmed or sworn an oath of the truth of the statements contained in the report. 18 (3) The competent authority shall notify entities of the method of compliance with the notification and filing obligations by a– (a) post on an official website providing information generally; or (b) notice given to a particular entity. (4) Unless the contrary is proved, a report that has been accepted by the electronic method or such other method of compliance as prescribed shall be deemed to be made– (a) in accordance with this Act; (b) at the time the report was accepted by the electronic means or such other method of compliance as prescribed; (c) by the person who made the report by using the electronic means; and (d) with the approval of the entity on whose behalf the report purports to have been made. (5) For the purposes of this section“electronic” includes an email address and the address of a digital mailbox; “official website” means a website of the competent authority.