(1) A legal requirement to give information in writing is satisfied by giving the information in electronic form, whether by means of an electronic communication or otherwise, if—
(a) the information is accessible so as to be usable for subsequent reference; and
(b) the person to whom the information is required to be given consents to the information being given in electronic form and by means of an electronic communication, if applicable; and
(c) the information is capable of being retained by the person to whom the information is given.
(2) Where subsection (1) applies, a legal requirement to provide multiple copies of the information to the same person at the same time is satisfied by providing a single electronic version of the information.
(3) In subsection (1) giving information includes but is not limited to the following—
(a) making an application;
(b) filing, making or lodging a claim;
(c) giving, sending, or serving a notification;
(d) filing or lodging a return;
(e) making a request;
(f) making a declaration;
(g) filing, lodging or issuing a certificate;
(h) making, varying, or cancelling an election;
(i) filing or lodging an objection; and
(j) giving a statement of reasons.