Section 60B

the filing or furnishing of any application, return, declaration or any other document;

and

the service of any notice, direction, order, permit, receipt or any other document.

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Where an electronic notice is made and transmitted to the Director, the Director shall not be liable for any loss or damage suffered by the registered user by reason of any error or omission of whatever nature or howsoever arising appearing in any electronic notice obtained by the registered under the electronic service if the error or omission was made in good faith and in the ordinary course of the discharge of the duties of the Director or occurred or arose as a result of any defect or breakdown in the electronic service or in the equipment used for the provision of the electronic service.

Any electronic notice made and transmitted by the registered user shall be deemed to have been filed, furnished or served at the time the electronic notice is received by the

Director.

For the purposes of this section, “registered user” means any person who is authorised in writing by the Director to gain access to and use the electronic service.

Protection of proper officer of State sales tax from liability, etc.