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Tax Administration Act 1994

Commissioner and department - Modes of communication

14B: Asking, requesting, or informing

You could also call this:

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

Illustration for Tax Administration Act 1994

When a law refers to someone asking, requesting, or telling another person something, you need to know how this can happen. You can ask, request, or tell someone something by telephone, in person, or by electronic means if you follow the rules in the Contract and Commercial Law Act 2017. You can also do this in print, like in a handwritten or typewritten document, as long as it is delivered in a way described in section 14F. When you communicate with someone, it must be in a way that they are directly alerted to, like a phone call or a letter. The Commissioner can also allow other ways of communicating. But, if you are communicating on the internet or by other electronic means, the other person must be directly told about it. Section 14E may override this rule in some cases. You can also communicate in other ways allowed by the Commissioner, like the Income Tax Act 2007 or the Goods and Services Tax Act 1985. The Commissioner has rules about how you can communicate with them. You must follow these rules when asking, requesting, or telling someone something.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350162.

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14: Modes of communication: general provisions, or

"How the tax department communicates with you"

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14C: Applying or notifying, or

"Telling someone about something or asking them for something in a legal way"

Part 2Commissioner and department
Modes of communication

14BAsking, requesting, or informing

  1. This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A—

  2. asking person B for something:
    1. requesting something from person B:
      1. informing person B about something.

        1. Person A may communicate—

        2. by telephone; or
          1. orally in person in a manner acceptable to the Commissioner; or
            1. by electronic means, if person A complies with the provisions of Part 4 of the Contract and Commercial Law Act 2017, for an item of information delivered in a way referred to in section 14F; or
              1. in print and delivered in a way referred to in section 14F, whether the document is handwritten, typewritten, or otherwise visibly represented, and whether copied or reproduced on paper; or
                1. in another manner permitted by the Commissioner.

                  1. However, communication under this section does not include communication on the internet or by other electronic means, if person B is not directly alerted to the communication in some manner.

                  2. Section 14E may apply to override the application of this section.

                  Notes
                  • Section 14B: replaced, on , by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
                  • Section 14B(2)(c): amended, on , by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).