This case concerns whether the Commissioner’s electronic transmission of the Statement of Position was effected in time, notwithstanding that it was not received in the recipient’s inbox. The Court considered the operation of s 14(7) of the Tax Administration Act, which incorporates s 214 of the Contracts and Commercial Law Act 2017, and examined the principles governing the determination of when an electronic communication is received.
TRA Case 2
Content of the James Coleman website is the property of James Coleman and may not be copied or published, and content may not be saved to, emailed to or linked to from other sites or servers without the copyright holder's written permission. However, users may print, download or email content for individual use.