Taxation Administration Act 2001
sec.149When document given by commissioner
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sec.149 When document given by commissioner
A document is taken to be given by the commissioner to a person— if it is sent by fax—the date the fax is sent; or if it is left in a collection or exchange box—the date it is left in the box; or if it is sent by email—the date the email is sent; or if it is made available using an approved information system or given in a way prescribed under a regulation—the date prescribed under the regulation. For the time of giving a document by post, see the Acts Interpretation Act 1954 , section 39A (1) (b) . However, if under subsection (1) , the document is given after 5p.m. on a particular day, the document is taken to be given to the person on the following business day. s 149 amd 2018 No. 12 s 35 (sec.149-ssec.1) A document is taken to be given by the commissioner to a person— if it is sent by fax—the date the fax is sent; or if it is left in a collection or exchange box—the date it is left in the box; or if it is sent by email—the date the email is sent; or if it is made available using an approved information system or given in a way prescribed under a regulation—the date prescribed under the regulation. For the time of giving a document by post, see the Acts Interpretation Act 1954 , section 39A (1) (b) . (sec.149-ssec.2) However, if under subsection (1) , the document is given after 5p.m. on a particular day, the document is taken to be given to the person on the following business day.
- (a) if it is sent by fax—the date the fax is sent; or
- (b) if it is left in a collection or exchange box—the date it is left in the box; or
- (c) if it is sent by email—the date the email is sent; or
- (d) if it is made available using an approved information system or given in a way prescribed under a regulation—the date prescribed under the regulation.