TAXATION ADMINISTRATION ACT 2001 - SECT 144
When document given to commissioner
TAXATION ADMINISTRATION ACT 2001 - SECT 144
When document given to commissioner
144 When document given to commissioner
(1) A document is taken to be given to the commissioner—
(a) if it is given
to the commissioner in the way mentioned in section 143(a) —when it is
actually received by the commissioner or employee with whom it is left; or
(b) if it is sent by fax—the date the fax is sent; or
(i) using an approved information system—at the time the communication
enters the approved information system; or
(ii) otherwise—at the time of
receipt determined under that Act; or
(d) if it is given to the commissioner
in the way mentioned in section 143(d) —at the time prescribed under a
regulation; or
(e) if it is given by an electronic communication to the
commissioner in compliance with an electronic communication notice—at the
time the communication enters an approved information system.
(2) However, if the document is given to the
commissioner on a day that is not a business day, or after 5p.m. on a business
day, the document is taken to be given to the commissioner on the following
business day.
(3) Subsection (2) does not apply to a document given to the
commissioner using an approved information system.