YA 4 General rules for giving information or communicating matters
General rules


Sections 14 to 14G of the Tax Administration Act 1994 apply for the purposes of this Act, unless the context requires otherwise, when a person gives information to, or communicates with, another person by—


asking or requesting:








formally notifying.

Overriding provisions


Section 14E of that Act sets out the ways in which specific provisions may override the general rules.



Sections 14F and 14G of that Act set out the options available for communicating by personal delivery, post, fax, or electronic means.

Defined in this Act: apply, ask, inform, notify, request

Section YA 4: inserted, on 2 June 2016, by section 72 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).