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Goods and Services Tax Act 1985

General provisions

75B: General rules for giving information or communicating matters

You could also call this:

"Rules for sharing information or talking to people about tax matters"

Illustration for Goods and Services Tax Act 1985

When you give information to someone or communicate with them, some rules apply. These rules are from the Tax Administration Act 1994, specifically sections 14 to 14G. You can give information or communicate by asking, informing, applying, notifying, or formally notifying someone.

You can communicate in different ways, such as personal delivery, post, or electronic means, as set out in sections 14F and 14G of the Tax Administration Act 1994.

Section 14E of the Tax Administration Act 1994 explains how some specific provisions may override these general rules.

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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=DLM6867711.

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Part 11General provisions

75BGeneral rules for giving information or communicating matters

  1. Sections 14 to 14G of the Tax Administration Act 1994 apply for the purposes of this Act, unless the context requires otherwise, when a person gives information to, or communicates with, another person by—

  2. asking or requesting:
    1. informing:
      1. applying:
        1. notifying:
          1. formally notifying.

            1. Section 14E of that Act describes the ways in which specific provisions may override the general rules.

            2. Sections 14F and 14G of that Act set out the options available for communicating by personal delivery, post, or electronic means.

            Notes
            • Section 75B: inserted, on , by section 202 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
            • Section 75B(3): amended, on , by section 41(1) (and see section 41(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).