Tax Administration Act 1994

Commissioner and department - Modes of communication

14D: Formally notifying

You could also call this:

"Telling someone officially in writing"

Illustration for Tax Administration Act 1994

When a law says you must formally notify someone, you can only do this in writing. You can deliver the document personally or send it by registered post. The document can be typewritten or handwritten, and it can be copied or printed on paper. This means you cannot use email or the internet to formally notify someone. You have to use a physical document that you deliver or send by post. There is another section, section 14E, that may change how this rule works.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6866172.

Topics:

Crime and justice > Courts and legal helpGovernment and voting > Government departmentsMoney and consumer rights > Consumer protection

14C: Applying or notifying, or

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

14E: Overriding provisions, or

"Some tax rules can be overridden by other rules that take priority."

Part 2Commissioner and department
Modes of communication

14DFormally notifying

If a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A formally notifying person B, person A may communicate only in print, delivered personally or by registered post, whether the document is typewritten, or otherwise visibly represented, and whether copied or reproduced on paper.
However, communication under this section does not include communication by email, the internet, or other electronic means.
Section 14E may apply to override the application of this section.

Notes

Section 14D: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).