Documents to be lodged with adjustment relief Registrar or adjustment relief assessor
26.—(1)  Subject to paragraph (2), every form or document that is to be lodged with the adjustment relief Registrar or an adjustment relief assessor making a determination must be lodged with the adjustment relief Registrar or adjustment relief assessor using the electronic system.
(2)  Where a person is unable to comply with paragraph (1) because the person does not have an account for the use of SingPass or CorpPass, the electronic system is unavailable or for any other good reason, the adjustment relief Registrar or the adjustment relief assessor may permit the form or document to be lodged with him or her in such other way as he or she may direct.
(3)  Any document that is to be sent by or on behalf of the adjustment relief Registrar or an adjustment relief assessor to any person is to be sent —
(a)to that person’s designated email address;
(b)if that person does not have a designated email address — to that person’s designated postal address;
(c)if that person does not have a designated email address or designated postal address — to that person’s ordinary address; or
(d)by any other means agreed between the adjustment relief Registrar or the adjustment relief assessor, and that person.