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Tax Administration Act 1994

Commissioner and department - Modes of communication

14F: Giving information by personal delivery, post, or electronic means

You could also call this:

"Ways to give information: in person, by post, or online"

Illustration for Tax Administration Act 1994

When you need to give information to someone, you can do it in person, by post, or electronically. The Commissioner can give you information in person, by post, or electronically, depending on who you are. You can give information to the Commissioner electronically if you follow the rules in the Contract and Commercial Law Act 2017. When the Commissioner is not involved, you can give information to someone in person, by post, or electronically. You can give information to a person or their representative. Information sent by post is considered given when it would normally be delivered. The time an electronic message is received is decided by section 214 of the Contract and Commercial Law Act 2017.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6866174.

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14E: Overriding provisions, or

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

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14G: Contact addresses, or

"Where you can be contacted for tax purposes"

Part 2Commissioner and department
Modes of communication

14FGiving information by personal delivery, post, or electronic means

  1. This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 requires person A to communicate with person B by delivering the information in the way set out in subsections (2) to (5).

  2. When the Commissioner is person A, the Commissioner may communicate with person B—

  3. if person B is not a corporate body,—
    1. by personal delivery to person B; or
      1. by personal delivery to person B’s usual or last known place of residence; or
      2. if person B is a corporate body, by personal delivery to person B’s office during working hours; or
        1. by delivery to person B’s contact address as described in section 14G.

          1. When the Commissioner is person B, person A may communicate with the Commissioner—

          2. by electronic means if, in delivering the communication, person A complies with Part 4 of the Contract and Commercial Law Act 2017; or
              1. by personal delivery during working hours to an office of the department that is available to accept communication of the information; or
                1. by post—
                  1. to the street address of an office of the department; or
                    1. to the post office box number of the department.

                    2. When the Commissioner is neither person A nor person B, person A may communicate with person B—

                    3. if person B is not a corporate body, by personal delivery to person B; or
                      1. if person B is a corporate body, by personal delivery to person B’s office during working hours; or
                        1. by delivery to person B’s contact address as described in section 14G.

                          1. For the purposes of subsection (2), the Commissioner may communicate with—

                          2. the person; or
                            1. a representative authorised to act on behalf of the person in relation to the relevant matter.

                              1. A communication by post is treated as having been given at the time the communication would have been delivered in the ordinary course of the post.

                              2. Section 214 of the Contract and Commercial Law Act 2017 applies to determine the time of receipt of an electronic communication.

                              3. Repealed
                              Notes
                              • Section 14F: inserted, on , by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
                              • Section 14F heading: amended, on , by section 184(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
                              • Section 14F(1): amended (with effect on 2 June 2016), on , by section 301 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
                              • Section 14F(3)(a): amended, on , by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).
                              • Section 14F(3)(b): repealed, on , by section 184(2) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
                              • Section 14F(7): amended, on , by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).
                              • Section 14F(8): repealed, on , by section 184(3) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).