Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If under this Act the Commissioner is required or permitted:
(a) to notify a person of a matter; or
(b) to notify a person that the person is required to do a thing;
the Commissioner may so notify the person by any means of communication (including by electronic means).
Note 1: A reference to this Act includes the regulations (see Schedule 1).
Note 2: Section 221 deals with the service etc. of documents on a person.
(2) However, the notification must be by a means of communication such that the content of the notification is readily accessible so as to be usable for subsequent reference.