Interpretation of this Part
59.—(1)  In this Part —
“electronic” and “electronic record” have the meanings given by section 2(1) of the Electronic Transactions Act 2010;
Example
     Anything sent by e‑mail, SMS or any Internet‑based messaging service is an electronic record.
“electronic instrument” means —
(a)an electronic record, or a combination of an electronic record and a physical document, mentioned in section 60A(1)(a) or (b); or
(b)an electronic record mentioned in section 60A(2);
“electronic signature” means any electronic method used to identify a person and to indicate the person’s intention in respect of the information contained in an electronic record.
[37/2018]
(2)  In this Part, a stamp certificate or certificate of adjudication is duly issued for an electronic instrument if it is issued by the Commissioner for the electronic instrument —
(a)using the E‑Stamping system in accordance with the provisions of this Act; or
(b)in such other manner as the Commissioner may determine.
[37/2018]