13 “intermediary”, with respect to any particular electronic communication, means any person who on behalf of another person receives, stores or transmits that communication or provides any service with respect to that communication; “Internet” has the meaning given to that word by the Postal and Telecommunications Act [Chapter 12:03]; “originator” means a person who sends, generates, stores or transmits any electronic communication to be sent, generated, stored or transmitted to any other person, but does not include an intermediary; “registered user” means a person registered in terms of section 80F; “user agreement”, means the agreement between the registered user and the Commissioner referred to in section 80E. 80C Use of electronic data generally as evidence (1) Notwithstanding anything to the contrary contained in any other law, the admissibility in evidence of any electronic data for any purpose under this Act shall not be denied— (a) on the sole ground that it is electronic data; or (b) if it is the best evidence that the person adducing it can reasonably be expected to obtain, on the grounds that it is not in original form. (2) Information in the form of electronic data shall be given due evidential weight. (3) In assessing the evidential weight of electronic data a court shall have regard to such of the following considerations as may be applicable in the circumstances of the case— (a) the reliability of the manner in which the data was generated, stored and communicated; and (b) the reliability of the manner in which the integrity of the data was maintained; and (c) the manner in which its originator was identified. 80D Establishment of computer systems for tax purposes The Commissioner may, notwithstanding anything to the contrary in this Act, establish and maintain a computer system for the purpose of applying information technology to any process or procedure under this Act, including— (a) the despatch and receipt and processing of any return, record, assessment, declaration, form, notice, statement or other document relating to any amount liable to tax; and (b) the electronic processing of any register, book, account, record, return, paper, assessment or other document.