Tax Administration Act 1994

Commissioner and department - Modes of communication

14G: Contact addresses

You could also call this:

"Where you can be contacted for tax purposes"

Illustration for Tax Administration Act 1994

When the law talks about your contact address, it can be different things. You can be contacted by electronic means, like email, at an address you provided. You can also be contacted at your home or work address by post. For electronic contact, the address might be one you gave, your last known address, or one that is available if you are likely to get the message. This applies to you whether you are an individual or a company. If you are a company, the address might be one provided by someone acting for you. If the contact is by post, it can be your home address, work address, or another address you have said is okay to use. Your contact address is used for things like delivering income information.

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 It might be out of date or be missing some parts.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=DLM6866175.

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

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

15A: Purpose of this Part, or

"What you must do about tax"

Part 2Commissioner and department
Modes of communication

14GContact addresses

For the purposes of section 14F(2) and (4), a person’s contact address may be 1 of the following:
for delivery by electronic means to a person who is not a corporate body,—
1. an email or other electronic address that they have provided:
2. their last known email or other electronic address:
3. an email or other electronic address of the person that is otherwise available, if there are reasonable grounds to suppose that the person will receive the communication:
for delivery by electronic means to a person who is a corporate body,—
1. an email or other electronic address of the corporate body provided by a person acting for or on behalf of the corporate body in relation to the relevant matter:
2. the last known email or other electronic address of a person acting for or on behalf of the corporate body in relation to the relevant matter:
3. an email or other electronic address of the corporate body that is otherwise available, if there are reasonable grounds to suppose that a person acting for or on behalf of the corporate body in relation to the relevant matter will receive the communication:
for delivery by post,—
1. the street address of their usual or last known place of residence; or
2. the street address of any of their usual or last known places of business; or
3. any other address of the person, if they have notified the Commissioner that they accept delivery at the address.

For the purposes of the delivery of income information, a person’s contact address is the address described in subsection (1)(a) to (c).

Notes

Section 14G: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 14G(1)(d): repealed, on 30 March 2022, by section 185 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Section 14G(2): inserted, on 1 April 2019, by section 262 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).