Taxation Administration Act 2001

A document to be given under a tax law to a person by the commissioner is properly given if it is—

given as provided under the Acts Interpretation Act 1954, part 10; or

left for collection by the person in a collection box kept at the commissioner’s office for the person; or

addressed to the person and left in the person’s exchange box at a document exchange; or

sent by email to the person’s email address as given to the commissioner by the person; or

made available to the person using an approved information system in the circumstances prescribed by regulation; or

given in another way prescribed under a regulation.

Without limiting subsection (1)(a), a document to be given to a person by the commissioner is properly given if it is left at, or sent to—

an address notified to the commissioner by—

the person; or

an agent of the person with apparent authority to notify the person’s address; or

for a document to be given under a royalty law—the address for the person recorded in the register.

In this section—