A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 (ARCHIVE)

PART 4 - RULES FOR INTERPRETING THIS ACT  

Division 14 - Meaning of some important concepts  

SECTION 40 (ARCHIVE)  

40   ELECTRONIC LODGMENT OF DOCUMENTS  
A document is lodged electronically if it is transmitted to the Registrar in an electronic format approved by the Registrar.