2009 amendment allows IR to provide information electronically if there are no reasonable grounds to believe that the communication will not be received.

Section 14(7) of the Tax Administration Act 1994

An amendment has been made to the Tax Administration Act 1994 which allows Inland Revenue to issue notices and other information electronically in a broader range of circumstances than previously.

Background

Inland Revenue issues many of its notices and other information to taxpayers by post. This is costly, and in some cases ineffective. As part of a long-term project, the department intends to provide more information electronically rather than by post.

The previous rules required a taxpayer's consent for Inland Revenue to provide a communication electronically (the consent could be express or inferred). However, in certain circumstances gaining consent is impractical and is inconsistent with the tax administration rules that apply to sending notices via post.

Key features

An amendment to section 14(7) allows Inland Revenue to provide information electronically if there are no reasonable grounds to believe that the communication will not be received by the person.

Application date

The amendment applies from 7 December 2009.