Section 22
Production of invoices by computer
ActIn forceProvision 24 of 124
Section 22
(1)
For the purposes of any provision under this Act relating to an invoice, a registered person shall be treated as having issued an invoice to a customer notwithstanding that there is no delivery of any equivalent document in paper form to the customer if the prescribed particulars referred to in subsection 21(1) are recorded in a computer and—
(a)
are transmitted or made available to the customer by electronic means; or
(b)
are produced on any material other than paper and are delivered to the customer.
(2)
This section shall not apply to a foreign registered person.