Taxation Administration Act 2001

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.

Note—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.