When document given by commissioner
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.
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.
This provision refers to the regulations (a regulation
, prescribed under the regulation
). Made under this Act:
This Act’s bill:Explanatory memorandum
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