s 59 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]