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Tax Administration Act 1994

Commissioner and department - Modes of communication

14C: Applying or notifying

You could also call this:

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

Illustration for Tax Administration Act 1994

When a law refers to a person, you might need to apply to them or tell them something. You can do this by electronic means if you follow the rules in the Contract and Commercial Law Act 2017. You can also do this in print, like with a handwritten or typed document, as long as it is delivered in a way described in section 14F. You can communicate in other ways if the Commissioner allows it. However, communicating on the internet or by other electronic means does not count if the person is not directly told about it. Section 14E may override this rule in some cases. The Commissioner has rules about how you can communicate with people, and you need to follow these rules when applying to someone or telling them something. You can use electronic means, print, or other allowed methods to communicate with them. Make sure you follow the rules so the person gets the information they need.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350165.

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14B: Asking, requesting, or informing, or

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

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14D: Formally notifying, or

"Telling someone officially in writing"

Part 2Commissioner and department
Modes of communication

14CApplying or notifying

  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. applying to person B for something:
    1. notifying person B about something.

      1. Person A may communicate—

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