Part 5Matters of general application and miscellaneous matters
Miscellaneous matters: Informing and notifying under this Act
210Meaning of inform
A requirement in this Act for a person to inform another person (person B) is satisfied—
- by—
- providing the information free of charge on an Internet site that allows person B to access the information at all reasonable times; and
- making the information available for inspection free of charge, and for purchase at a reasonable price, at each office of the Inland Revenue Department during the period from 8 am to 4.30 pm each working day; or
- providing the information free of charge on an Internet site that allows person B to access the information at all reasonable times; and
- by giving public notice.
Despite subsection (1)(b), public notice must not be given for the purposes of section 19.