A document to be given under a tax law to a person by the commissioner is properly given if it is—
(a) given as provided under the Acts Interpretation Act 1954 , part 10 ; or
(b) left for collection by the person in a collection box kept at the commissioner’s office for the person; or
(c) addressed to the person and left in the person’s exchange box at a document exchange; or
(d) sent by email to the person’s email address as given to the commissioner by the person; or
(e) made available to the person using an approved information system in the circumstances prescribed by regulation; or
(f) given in another way prescribed under a regulation.