In the Context of the Electronic Transactions Act 1999 (Cth)

In the context of the Electronic Transactions Act 1999 (Cth) , which of the following statements is NOT correct?

A) A contract entered into by electronic means is to be treated in the same way as an equivalent contract entered into by more traditional means.
B) Once an electronic communication has been received it is deemed to have been read and understood.
C) A legal requirement to provide information in writing can be satisfied if the person gives the information by means of an electronic communication.
D) A transaction is not invalid because it took place wholly or partly electronically.