(1) This section applies if—
(a) the council—
(i) may, or must, give notice to a person under this Act; or
(ii) intends taking action under this Act which affects a person; and
(b) the person is an uncontactable person.
(2) The council may, in writing, ask the commissioner for revenue for either of the following:
(a) the person's name;
(b) the person's home address or other contact address.
(3) The commissioner for revenue must provide the council with the information requested in accordance with subsection (2).
Note See also the Taxation Administration Act 1999
, s 97 (1) (d) for power to disclose the information.
(4) In this section:
"uncontactable person" means a person for whom the council does not have, or only has incomplete or outdated information about—
(a) the person's name; or
(b) the person's address.