Part 5Matters of general application and miscellaneous matters
Miscellaneous matters: Informing and notifying under this Act
212Meaning of notify a person in writing
A requirement in this Act for a person to notify a person in writing or for a matter to be notified in writing is satisfied by a communication—
- that is printed, typewritten, or otherwise visibly represented, copied, or reproduced on paper and is given by personal delivery, post; or
- by an electronic means, if the person complies with Part 4 of the Contract and Commercial Law Act 2017, including by email or the Internet; or
- in any other manner acceptable to the Commissioner.
However, it does not include a communication on the Internet, or by other means, if the person for whom the communication is intended is not directly alerted to it in some manner.
A notification in writing that is given by post is treated as having been given at the time the notification would have been delivered in the ordinary course of the post.
Despite subsection (1)(b) of this section, section 6 of the Tax Administration Act 1994, and sections 220 and 224 of the Contract and Commercial Law Act 2017, the consent of a person is not required in order for information to be communicated in an electronic form.
Notes
- Section 212(1)(a): amended, on , by section 266(a) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
- Section 212(1)(b): amended, on , by section 266(b) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
- Section 212(1)(b): amended, on , by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).
- Section 212(4): amended, on , by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).