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Tax Administration Act 1994

Commissioner and department - Modes of communication

14: Modes of communication: general provisions

You could also call this:

"How the tax department communicates with you"

Illustration for Tax Administration Act 1994

When you give information to someone, you are communicating with them. You can do this by asking, telling, or applying for something. You can also notify someone or formally notify them. When you communicate with someone, you can use different methods like post or electronic means. The Commissioner has rules for using these methods, which are set out in sections 14F and 14G. If the Commissioner thinks you will get an electronic message, they do not need your consent to send it to you. This is even if other laws, like the Contract and Commercial Law Act 2017, say something different. The Commissioner's rules for communicating also apply when other laws require them to give notice to you or you to give notice to them, like under the Income Tax Act 2007 or the Goods and Services Tax Act 1985.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350156.

Topics:
Money and consumer rights > Taxes
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14B: Asking, requesting, or informing, or

"How to ask, request, or tell someone something in a legal way"

Part 2Commissioner and department
Modes of communication

14Modes of communication: general provisions

  1. Sections 14B to 14E apply for the purposes of this Act, the Income Tax Act 2007, and the Goods and Services Tax Act 1985, unless the context requires otherwise, to set out what is meant when a person (person A) gives information to, or communicates with, another person (person B) by—

  2. asking or requesting:
    1. informing:
      1. applying:
        1. notifying:
          1. formally notifying.

            1. Sections 14F and 14G set out the requirements for giving information or communicating by personal delivery, post, or electronic means.

            2. Despite sections 6, 14B(2)(c), and 14C(2)(a), and sections 220 and 224 of the Contract and Commercial Law Act 2017, when there are reasonable grounds to suppose an electronic communication will be received by a person, the consent of the person is not required in order for the Commissioner to communicate in electronic form.

            3. Despite subsection (1) and the references to this Act, the Income Tax Act 2007, and the Goods and Services Tax Act 1985, sections 14C to 14G apply when any other Act requires the Commissioner to give notice to a person, or a person to give notice to the Commissioner.

            Notes
            • Section 14: replaced, on , by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
            • Section 14(2): amended, on , by section 183 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
            • Section 14(3): amended, on , by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).
            • Section 14(4): amended (with effect on 2 June 2016), on , by section 300 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).