Documents may be given to the Commissioner by:

• delivering the documents to an OSR Service Centre

or

• sending the documents by post or facsimile to OSR

The Taxation Administration Act 2001 specifies when a document is taken to be received by the Commissioner. Additionally, if a document is provided to the Commissioner after business hours, it is taken to have been received on the next business day.

A lodgement requirement will not be satisfied unless all required documents are given to the Commissioner and where necessary, the approved form has been properly completed. Where all documents are not provided to the Commissioner, unpaid tax interest (UTI) may accrue.

The Taxation Administration Act 2001 contains provisions specifying how the Commissioner may provide documents to taxpayers. The manner and timeframes under which documents may be provided to taxpayers by the Commissioner are also specified.

The Taxation Administration Act 2001 prohibits the disclosure of confidential information except in specified circumstances, for example, where the disclosure is required by law. For further information Contact us.