DUTIES ACT 2001 - SECT 471F Giving documents to self assessor

DUTIES ACT 2001 - SECT 471F

471F Giving documents to self assessor

(1) A document is given by a liable party to a self assessor only if the document is—

(a) left at an office of the self assessor; or

(b) sent by post to the self assessor.

(2) A document given to the self assessor in the way mentioned in subsection (1) (a) is taken to be given to the self assessor when it is actually received by the self assessor.

Note—

For the time of giving a document by post, see the Acts Interpretation Act 1954 , section 39A (1) (b) .