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Reprint as at 1 April 2020 Tax Administration Act 1994 Public Act 1994 No 166 Date of assent 20 December 1994 Commencement see section 1 Contents Title 1 Short Title and commencement Part 1 Purpose and construction Purpose of Act Interpretation Construction of statutory references Construction of certain provisions Application of Act in relation to Australian wine producer rebate Part 2 Commissioner and department Subpart 2A—Commissioner and department Inland Revenue Department Commissioner of Inland Revenue 2 3 4 4A 4B 5 5B Note Page 33 33 33 33 86 86 90 91 91 Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.
Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by the Inland Revenue Department.
1 Tax Administration Act 1994 Reprinted as at 1 April 2020 Subpart 2B—Care and management of tax system Responsibilities and duties Responsibility of Ministers and officials to protect integrity of tax system Commissioner’s duty of care and management Directions to Commissioner Remedial powers Powers to modify provisions of Inland Revenue Acts Modifications made by Order in Council Exemptions granted by Commissioner Consultation on proposed modifications and exemptions Meaning of obvious error Subpart 2C—Functions and powers of Commissioner Delegation of powers by Commissioner Authorisation to take securities Deputy Commissioners of Inland Revenue [Repealed] Regional Controllers of Inland Revenue [Repealed] District Commissioners of Inland Revenue [Repealed] Appointment of other officers [Repealed] Official seal Proof of signature of Commissioner Use of electronic signatures for tax administration purposes Annual report Subpart 2D—Modes of communication Modes of communication: general provisions Asking, requesting, or informing Applying or notifying Formally notifying Overriding provisions Giving information by personal delivery, post, fax, or electronic means Contact addresses Part 2A Taxpayer’s tax obligations Purpose of this Part Taxpayer’s tax obligations 91 92 92 93 94 96 98 98 99 99 100 101 101 101 101 101 101 102 102 103 104 104 105 105 106 107 107 6 6A 6B 6C 6D 6E 6F 6G 7 7A 13B 13C 14 14B 14C 14D 14E 14F 14G 15A 15B 2 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 2B Intermediaries for PAYE, provisional tax, and resident passive income [Repealed] 15U 15V Requirements for applications to establish tax pooling accounts [Repealed] Winding up tax pooling accounts [Repealed] 15W RWT proxies [Repealed] RWT proxies [Repealed] Part 3 Information, record-keeping, and returns Subpart 3A—Commissioner’s powers to obtain information Commissioner’s powers to obtain information 16 16B 16C 17 17A 17B 17C 17D 17E 17F 17G 17H 17I 17J 17K [Repealed] Purposes of subpart Principles on which
 subpart based Key terms Collection of information Commissioner may obtain information by accessing property or documents Court orders for production of information or return [Repealed] Commissioner may require information or production of documents Commissioner’s powers in relation to documents Warrants Information or documents treated as in persons’ knowledge, possession, or control Particular information demands and inquiries Commissioner may require information about offshore payments Commissioner may require information from large multinational groups Court may make order for provision of information Commissioner may conduct inquiries Commissioner may apply for District Court Judge to conduct inquiries Questions and statements made in inquiries Regulations 17L Regulations providing for regular collection of bulk data 108 109 109 109 110 111 113 114 114 115 116 116 117 119 120 122 122 124 124 3 Tax Administration Act 1994 Use of information Reprinted as at 1 April 2020 17M Use of information 18 18B 18C 18D 18E 18F 18G 18H 18I 18J 18K 19 20 20B 20C 20D 20E 20F 20G 21 21BA Confidentiality of information Confidentiality of sensitive revenue information Requirements for revenue officers and other persons Permitted disclosures Permitted disclosures Disclosures made in carrying into effect revenue laws Disclosures made under information-sharing arrangements Regulations for information-sharing for public services purposes Disclosures to persons and their representatives Disclosures to other agencies for certain specified purposes Disclosures for international purposes Disclosures for risk of harm purposes Commissioner to notify Minister where funds of gift-exempt body applied for non-charitable purpose, etc Inquiry by Commissioner [Repealed] Subpart 3AB—Tax advice documents Privilege for confidential communications between legal practitioners and their clients No requirement to disclose tax advice document Treatment of document Claim that document is tax advice document
 Document or part of document included in tax advice document Person must disclose tax contextual information from tax advice document Challenge to claim that document is tax advice document Information requisitions in relation to offshore payments [Repealed] Information required to be provided by large multinational group [Repealed] Subpart 3AC—Taxpayers’ obligations to keep records Taxpayer’s obligations to keep records [Repealed] Preparing financial statements Preparing financial statements: Orders in Council Keeping of business and other records Records to be kept by employers and PAYE intermediaries Records to be kept by payers of passive income 21B 21C 22 22AA 22AAB 22AAC Keeping of returns where information transmitted electronically 22A Records required under subpart EW of Income Tax Act Reprinted as at 1 April 2020 Tax Administration Act 1994 22B Further records required 22C 22D 22E 22F 22G 22H 22I 22J 22K 22L 22M 23B 23C 23D 23E 23F 23G 23H 23I 23J 23K 23L 23M 23N 23O 23P 23Q 24 Subpart 3B—Reporting of income information by individuals Outline of subpart Key terms Information included in pre-populated accounts Information requirements Amending accounts for incorrect or missing information Finalising accounts Returns and assessments Commissioner’s power in relation to certain amounts of tax payable No obligation to provide information: de minimis and certain other amounts Information particulars Setting electronic and non-electronic requirements Subpart 3C—Employment income information Employment income information: outline of provisions Meaning of employment income information Employers’ groups for delivery of information Online group of employers Non-electronic group of employers Exemption for certain employers in online group New group of employers Employment income information requirements for employees Delivery of employment income
 information for certain special payments Employment income information requirements relating to employee share schemes Employment income information for new and departing employees Employment income information when employment ended Correction of errors Setting electronic and non-electronic filing requirements Employment income information: payroll software Employment income information: variation of requirements Other obligations to keep and provide records [Repealed] Records to be kept by employer or PAYE intermediary [Repealed] Offshore persons’ bank accounts and tax file numbers [Repealed] 160 160 163 165 165 166 167 168 170 170 171 171 171 172 173 174 175 177 178 179 179 180 181 182 182 183 183 184 184 24BA Offshore persons’ bank accounts and tax file numbers [Repealed] 184 5 Tax Administration Act 1994 Reprinted as at 1 April 2020 Subpart 3D—Tax codes and tax rates for certain payments PAYE tax codes [Repealed] PAYE tax codes Notified tax codes Tax codes provided by Commissioner Tax code for parental leave payment [Repealed] Use of unsuitable tax codes Non-notified tax codes Rates of tax for schedular payments: standard, payee, and set rates Special tax rates for schedular payments Exempt schedular payments Notification requirements Variation of requirements PAYE certificates, notification, and applications [Repealed] Proof of payment [Repealed] Schedular notification [Repealed] Schedular tax rate elected by payee [Repealed] Schedular tax rate prescribed by Commissioner [Repealed] Exemption certificates for schedular payments [Repealed] Special tax rate certificates for schedular payments [Repealed] Certain information required from agricultural, horticultural, or viticultural employers [Repealed] Variation of requirements [Repealed] Subpart 3E—Investment income information Investment income information: outline of provisions Investment income Investment income information Who must provide investment income information to Commissioner Information on interest
 Information on dividends Information on royalties paid to non-residents Information on Maori authority distributions Information on attributed PIE income: non-locked-in funds Information on attributed PIE income: locked-in funds Information from public unit trusts Information from emigrating companies Information from custodial institutions Information from payers with no withholding obligation 24B 24C 24D 24D 24DB 24E 24F 24G 24H 24I 24IB 24J 24L 24LB 24LC 24M 24N 24O 24P 25B 25C 25D 25E 25F 25G 25H 25I 25J 25K 25L 25M 25MB 25N 6 Reprinted as at 1 April 2020 Tax Administration Act 1994 25O 25P 25Q 25R 26 26B 26C 27 28 28B 28C 28D 29 30 30A 30B 30C 30D 30E 31 31B 31C 32 32A 32B 32C 32D Correction of errors in investment income information Non-electronic filing of investment income information Setting electronic and non-electronic filing requirements Investment income information: variation of requirements RWT rates, certificates, and records [Repealed] Records to be kept for RWT purposes [Repealed] Use of unsuitable RWT rates RWT withholding certificates Provision of tax file numbers Recipient of resident passive income to provide tax file number when RWT not withheld Notification of investors’ tax file numbers Person advising retirement savings scheme of retirement scheme prescribed rate Information required from notified foreign investors Subpart 3F—Statements, notices, and certificates Shareholder dividend statement to be provided by company Statement to shareholder when FDP credit attached to dividend [Repealed] Statement to shareholder when CTR credit attached to dividend [Repealed] Statement to share supplier when share user makes replacement payment under share-lending arrangement Credit transfer notice to share supplier and Commissioner when share user transfers imputation credit under share-lending arrangement Statements to
 shareholders when certain assets held by companies Statement to transferee by life insurer when transferring life insurance policies Maori authority to give notice of amounts distributed Notification requirements for PIEs Notification requirements for multi-rate PIEs Records of specified charitable, benevolent, philanthropic, or cultural bodies Records to be provided by employer who contributes to superannuation fund Certification requirements for withdrawals subject to section CS 1 of Income Tax Act 2007 [Repealed] Certification requirements for transfers from superannuation funds [Repealed] Disclosure requirements for purpose of continuity provisions and public unit trusts 198 199 200 200 200 200 201 205 206 206 207 207 207 209 210 210 211 211 211 212 213 213 215 216 216 217 217 7 Tax Administration Act 1994 Resident passive income Reprinted as at 1 April 2020 32E 32F 32G 32H 32I 32J 32K 32L Applications for RWT-exempt status Calculation of annual gross income when threshold met Evidence of annual gross income and consequences of failure to meet threshold RWT-exempt status when persons meet requirements Providing RWT-exempt status to person who does not meet requirements RWT-exempt status for unincorporated bodies Failing to meet basis of exemption Revocation of RWT-exempt status Non-resident passive income 32M Persons with approved issuer status Foreign dividends [Repealed] 32N Information requirements when payments for foreign dividends reduced [Repealed] Subpart 3G—Returns Returns, etc [Repealed] Returns of income Exceptions to requirement for return of income [Repealed] Annual returns of income not required [Repealed] Return not required for certain scheduler gross income [Repealed] Return not required for certain providers of personal services [Repealed] Return not required for non-resident seasonal worker [Repealed] Research and development tax credits: supplementary return Presumption as to authority of person making return Commissioner to list tax agents
 [Repealed] Power of Commissioner to prescribe forms Commissioner may approve furnishing of return information by electronic means Electronic format of employer monthly schedule and PAYE payment form [Repealed] Electronic return requirements for multi-rate PIEs [Repealed] Other formats of employer monthly schedule [Repealed] Electronic format for details required for tax pooling intermediaries Electronic format for details required under subpart EK of Income Tax Act 2007 33 33AA 33A 33B 33C 33D 33E 34 34B 35 36 36A 36AB 36B 36BB 36BC 8 217 220 220 221 222 222 223 223 224 226 226 227 227 228 228 228 228 228 228 228 229 230 230 230 230 231 Reprinted as at 1 April 2020 Tax Administration Act 1994 36BD 36BE 36C 36CA 36D 36E Electronic filing requirements for registered persons Research and development tax credits: electronic formats Particulars furnished in electronic format Electronic filing exemption for new businesses [Repealed] Non-electronic filing of employer monthly schedule [Repealed] Election available to other employers [Repealed] Returns and return dates Dates by which annual returns to be furnished Returns to annual balance date Consequential adjustments on change in balance date Changes in return dates: taxpayers with provisional tax and GST liabilities General requirements for returns Annual returns by persons who receive credit under family scheme Returns in relation to charitable or other public benefit gifts Return by person applying for tax credit on redundancy payment Returns by joint venturers, partners, and partnerships Returns by look-through companies and owners of interests Income tax returns by undischarged bankrupt Income tax returns and assessments by executors or administrators Non-active companies may be excused from filing returns Non-active trusts may be excused from filing returns Commissioner may in certain cases demand special returns, and make special assessments Special returns by taxpayers affected by reduced deductions under Income
 Tax Act 2007 Special returns for financial arrangements Certificates about trees Natural product dealer certificate AIM method information: taxpayers AIM method information: approved AIM providers New Zealand superannuitant to estimate other income [Repealed] Employers to make returns as to employees [Repealed] Accident Rehabilitation and Compensation Insurance Corporation to provide information as to recipients of weekly compensation Fringe benefits FBT returns for quarters FBT returns for years FBT returns: changes in payment periods FBT returns: information for calculations ESCT statements provided by employers and others 37 38 39 39B 40 41 41A 41B 42 42B 42C 43 43A 43B 44 44A 44B 44C 44D 45 45B 45 46 46A 46B 46C 46D 46E Tax Administration Act 1994 Reprinted as at 1 April 2020 RSCT statements provided by retirement scheme contributor or retirement savings scheme Special arrangements for supply of information by employer or PAYE intermediary to Commissioner [Repealed] Reconciliation statement for retirement scheme contribution withholding tax NRWT withholding certificates and annual reconciliations [Repealed] Statement of payment of RWT [Repealed] RWT withholding reconciliation statements [Repealed] Disclosure of interest payments when no requirement to withhold RWT [Repealed] Disclosure of certain financial arrangement transactions where interest payable to exempt person, etc [Repealed] Information in relation to recipients of resident passive income [Repealed] Return of statement for RLWT Information in relation to payment of RLWT Information in relation to repayment of RLWT RLWT certificate of exemption Consequence of inability to provide tax file numbers Information relating to offshore persons and tax file numbers Returns of special accounts [Repealed] Certain information required in returns Maori authority to make
 returns of income Requirements for multi-rate PIEs Returns of specified charitable, benevolent, philanthropic, or cultural bodies Disclosure of trust particulars Foreign trust with resident foreign trustee: registration and disclosure Time limits for registration and disclosure of changes Annual return for foreign trust Fees: regulations and exemption Returns of inter-related arrangements [Repealed] Disclosure of interest in foreign company or foreign investment fund Returns as to debentures and interest on debentures Commissioner to be notified of bonus issue Disclosure requirements for exempt ESSs Co-operative company to provide particulars of deemed dividend Information to be furnished with return by petroleum mining entity making dispositions of shares or trust interests 47B 48 48B 49 50 51 52 53 54 54B 54C 54D 54E 55 55B 56 56B 57 57B 58 59 59B 59C 59D 59E 60 61 62 63 63B 64 65 10 Reprinted as at 1 April 2020 Tax Administration Act 1994 65B 66 67 68 68A 68B 68C 68CB 68CC 68CD 68CE 68D 68E 68F 69 69B 70 70B 70C 71 71B 72 73 Information to be furnished with return by entity apportioning interest expenditure under section FE 6B Annual and other returns for PCA persons [Repealed] Company dividend statement when ICA company declares dividend [Repealed] Statement when FDP credit attached to dividend [Repealed] Statement when CTR credit attached to dividend [Repealed] Distribution statement required when Maori authority makes distribution [Repealed] Tax credit relating to KiwiSaver and complying superannuation fund members: member credit form Research and development Research and development tax credits: general approval Research and development tax credits: greater than $2 million approval Research and development tax credits: approved research and development cap Research and development tax credits: publication of details Statements in
 relation to research and development tax credits: single persons [Repealed] Statements in relation to research and development tax credits: internal software development groups [Repealed] Requirements for statements in relation to research and development tax credits [Repealed] Annual ICA return Annual Maori authority credit account return required by Maori authority Annual ICA return to be furnished if: required by Commissioner; requirement for imputation credit account ceases; or balance retrospectively reduced to debit or to less than refund Annual Maori authority credit account return to be furnished in particular cases Statements in relation to R&D loss tax credits and R&D repayment tax Annual FDPA return [Repealed] Foreign dividends [Repealed] Return requirements for refunds: foreign dividends [Repealed] Annual FDPA return to be furnished where Commissioner so requires, or where company ceases to be resident in New Zealand [Repealed] Annual FDPA returns of consolidated groups [Repealed] 280 280 280 281 281 281 281 282 283 285 285 286 286 286 286 287 288 289 290 291 291 291 291 11 Tax Administration Act 1994 Reprinted as at 1 April 2020 Annual ICA return to be furnished in respect of consolidated imputation group Notification of amalgamation to Commissioner Amalgamated company to assume rights and obligations of amalgamating company Company electing to maintain branch equivalent tax account to furnish amended annual ICA return [Repealed] Annual and other returns for BETA persons Applications for tax credits Disclosure when changes occur Evidential requirements for tax credits Information for underlying foreign credits [Repealed] Time for providing information in relation to underlying foreign credits [Repealed] Country-by-country report from large multinational group Other annual returns Commissioner may require other returns to be made Part 3A Income statements [Repealed] Application [Repealed] Notification required that taxpayer not subject to this Part
 [Repealed] Requests for income statements [Repealed] Commissioner must issue income statement [Repealed] Particulars to be included in income statement [Repealed] Taxpayer obligations and assessment on receipt of income statement [Repealed] Income statement deemed return [Repealed] Income statement deemed assessment [Repealed] Deemed matters [Repealed] Part 3B Credits of tax Applying for payment by instalment Applications for payment of tax credit by instalment Contents of application When tax file number of child does not accompany application What Commissioner must do on receipt of application Notices of entitlement Notices of entitlement Effect of giving notice of entitlement Notifying Commissioner of events affecting notice of entitlement 78B 78C 78D 78E 78F 78G 79 80 80A 80B 80C 80D 80E 80F 80G 80H 80I 80KA 80KB 80KC 80KD 80KE 80KF 80KG 12 Reprinted as at 1 April 2020 Tax Administration Act 1994 80KH Cancellation of notice of entitlement Payments to holders of notices of entitlement Payment of tax credit by instalment by Commissioner Delay in providing notice of entitlement Payment by instalment of family tax credit and Best Start tax credit (without abatement) Payment of instalments into accounts Recovery of excess tax credits Summary of instalments paid [Repealed] Payments of tax credit by chief executive Payment of tax credit by chief executive Determining WFF tax credit When entitlement to income-tested benefit ends No authority to pay WFF tax credit Request by chief executive to stop payment of WFF tax credit Request by person to stop or re-start payment of tax credit Details of payments of tax credits 80KI 80KJ 80KK 80KL 80KLB 80KM 80KN 80KO 80KP 80KQ 80KR 80KS 80KT When Commissioner takes over payment of tax credit from chief executive 80KU 80KV 80KW Effect of extra instalment on entitlement to tax credit Payment of tax
 credit taken over by Commissioner Statement of family scheme income Part 4 Secrecy [Repealed] 81 81A 81BA 81B 82 82AA 82A 83 84 85 Officers to maintain secrecy [Repealed] Disclosure of information under approved information sharing agreement [Repealed] Government agency communication [Repealed] Disclosure of information concerning tax advisor or person acting as tax agent [Repealed] Disclosure of information for matching purposes [Repealed] Disclosure to ensure correct information included in New Zealand Business Number Register [Repealed] Disclosure of information to prevent cessation of benefit payments [Repealed] Disclosure of information for purposes of entitlement card [Repealed] Disclosure of information for WFF tax credit double payment identification [Repealed] Disclosure of address information in relation to debtors [Repealed] 304 305 305 306 307 308 308 308 309 310 310 311 311 311 312 313 313 316 316 316 316 316 316 316 317 317 317 13 Tax Administration Act 1994 Reprinted as at 1 April 2020 85A 85B 85C 85D 85E 85F 85G 85GB 85GC 85H 85I 85J 85K 85L 85M 85N 86 87 88 Disclosure of certain information in relation to fines defaulters [Repealed] Disclosure of information for purposes of mutual assistance provision contained in social security agreement [Repealed] Use and supply of information supplied for purposes of section 85B [Repealed] Ministry of Education to provide information as to study status of student loan borrowers [Repealed] Disclosure of information for assessment of levies [Repealed] Disclosure of information for verification of government screen production payment entitlement [Repealed] Disclosure of information in relation to Working for Families tax credits [Repealed] Government Actuary to provide information to Commissioner for purpose of administration of KiwiSaver Act 2006 [Repealed] Use of information supplied under section 85GB [Repealed] Disclosure of information for purposes of Parental Leave and Employment Protection Act 1987 [Repealed]
 Use of Parental Leave and Employment Protection Act 1987, Best Start tax credit, and parental tax credit information to determine entitlement [Repealed] Disclosure of information for administration of Australian wine producer rebate [Repealed] New Zealand Police and Ministry of Justice to provide information concerning sex offences for purposes of child support exemptions [Repealed] Use of information supplied under section 85K [Repealed] Disclosure of information relating to some offences to the Registrar of Companies [Repealed] Disclosure of information to approved credit reporting agencies [Repealed] Other persons to maintain secrecy [Repealed] Further secrecy requirements [Repealed] Secrecy obligations not to prevent disclosure in arrangements for relief from double taxation and exchange of information [Repealed] Part 4A Disputes procedures 89A 89AB 89AC Purpose of this Part Response periods Response period when initiating notice filed late Notices of proposed adjustment 89B Commissioner may issue notices of proposed adjustment 14 317 317 317 317 317 318 318 318 318 318 318 318 318 319 319 319 319 319 319 319 320 321 322 Reprinted as at 1 April 2020 Tax Administration Act 1994 89C 89D 89DA 89E 89F 89G 89H 89I 89J 89K 89L 89M 89N 89O 89P 90 90AA 90AB 90AC 90AD 90AE Notices of proposed adjustment required to be issued by Commissioner Taxpayers and others with standing may issue notices of proposed adjustment Taxpayer may issue notice of proposed adjustment for taxpayer assessment Election of small claims jurisdiction of Taxation Review Authority [Repealed] Content of notice of proposed adjustment Issue of response notice Deemed acceptance Circumstances where disputant may not challenge adjustment Where Commissioner accepts adjustment proposed by disputant Late actions deemed to occur within response period Application to High Court Disclosure notices Disclosure notices Completing the disputes process Test cases Challenge notice for taxpayer-initiated disputes Part
 5 Determinations Determinations in relation to financial arrangements Application of determinations made under section 90 Application for determination Determinations relating to financial arrangements Notification of determinations and notices Four-year period in which determination not required to be applied Imputation arrangement to obtain tax advantage Maori authority arrangements to obtain tax advantage Determinations in relation to apportionment of interest costs Determinations in relation to petroleum mining operations Determinations in relation to standard-cost household service 90AF 90AG 90A 91 91AA 91AAB Determinations relating to types and diminishing values of listed horticultural plants 91AAC Exemptions from section EA 3 of Income Tax Act 2007 Determinations relating to prepayments Determinations relating to livestock 91AAD Determination on methods for calculating value of specified 91AAE livestock under national standard cost scheme Publication and revocation of determinations relating to livestock Tax Administration Act 1994 Reprinted as at 1 April 2020 Determinations relating to depreciation Determination on economic rate 91AAF 91AAG Determination on special rates and provisional rates 91AAH Commissioner may decline to issue special rate or provisional rate Effect on special rate of change in circumstances Disputing or challenging determination 91AAI 91AAJ 91AAK Notice of setting of economic rate 91AAL Determination on maximum pooling value 91AAM Applications for determinations 360 361 363 365 365 366 366 366 Determinations relating to environmental restoration expenditure 91AAN Determinations on rates for diminishing value of environmental 368 expenditure Determinations relating to calculation of FIF income using fair dividend rate method 91AAO Determination on type of interest in FIF and use of fair dividend 369 rate method
 Determinations relating to non-attributing active CFCs 91AAQ Determination on insurer as non-attributing active CFC Determinations relating to relocation payments 91AAR Determination relating to eligible relocation expenses Determinations relating to family scheme income 91AAS Declaration of emergency event for purposes of family scheme income Determinations relating to certain employment expenditure 371 374 375 91AAT Determinations relating to certain employment expenditure 375 Determinations relating to foreign account information-sharing agreements 91AAU Participating jurisdictions for CRS applied standard 91AAV Suspension of reportable jurisdictions for CRS applied standard 91AAW Non-reporting financial institutions and excluded accounts for CRS applied standard Determinations relating to AIM method 91AAX Accounting and rate determinations relating to AIM method 91AAY Class of taxpayers that must not use AIM method 91AAZ AIM method information Part 5A Binding rulings 91A Purpose of this Part 16 376 376 377 377 378 378 379 Reprinted as at 1 April 2020 Tax Administration Act 1994 91B 91C 91CB 91CC 91D 91DA 91DB 91DC 91DD 91DE 91E 91EA 91EB 91EC 91ED 91EE 91EF 91EG 91EH 91EI 91EJ Interpretation Taxation laws in respect of which binding rulings may be made Binding rulings on certain matters Binding rulings on certain determination matters Public rulings Commissioner may make public rulings Content and notification of a public ruling Effect of a public ruling Application of a public ruling Extension of a public ruling Withdrawal of a public ruling Private rulings Commissioner to make private rulings on application Effect of a private ruling Application of a private ruling Applying for a private ruling Disclosure requirements Commissioner may request further information Conditions on which private ruling based Right to consultation Content and notification of a private ruling Withdrawal of a private ruling Treatment of information Short-process rulings Commissioner
 may make short-process rulings Applying for short-process ruling Effect of short-process ruling Application of short-process ruling Disclosure requirements Commissioner may request further information Conditions on which short-process ruling based Right to consultation Content and notification of short-process ruling 91EK 91EL 91EM 91EN 91EO 91EP 91EQ 91ER 91ES 91ESB Withdrawal of a short-process ruling Treatment of information 91ET Product rulings 91F 91FA 91FB 91FC 91FD 91FE Commissioner may make product rulings Effect of a product ruling Application of a product ruling Applying for a product ruling Disclosure requirements Commissioner may request further information Tax Administration Act 1994 Reprinted as at 1 April 2020 91FF 91FG 91FH 91FI 91FJ 91FK 91G 91GA 91GB 91GC 91GD 91GE 91GF 91GG 91GH 91GI 91H 91I 91J Conditions on which product ruling based Right to consultation Content and notification of a product ruling Extension of a product ruling [Repealed] Withdrawal of a product ruling Treatment of information Rulings generally Effect of legislative change on binding ruling Applying for ruling on effect of change in legislation Commissioner to make status rulings on application Requirements for status ruling applications Commissioner may request further information Right to consultation Content of status ruling Notification of status ruling Effect of status ruling Effect of minor error on binding ruling Applications for rulings not to affect obligations and powers Regulations Commissioner may not issue ruling to applicant with outstanding debts Part 6 Assessments Taxpayer assessment of income tax 92 92AAA Determination on cost of timber [Repealed] 92AA Assessment for tax credits under Part M of Income Tax Act 2007 [Repealed] Assessments of liabilities of shareholders of qualifying companies Basic rates of
 income tax Taxpayer assessment of GST Assessment of FBT Trustee income: Commissioner’s power to assess Foreign tax credits: Commissioner’s power to amend assessments Assessment of qualifying company election tax and additional tax Assessment of shortfall penalties Liability of wholly-owned group and other bodies to pay shortfall penalties Assessment of penalties under sections 142H and 142I Assessment of withdrawal tax [Repealed] Assessment of New Zealand superannuitant surcharge [Repealed] Assessment of imputation penalty tax Assessment of Maori authority distribution penalty tax 92AB 92A 92B 93 93B 93C 94 94A 94B 94C 95 96 97 97B Reprinted as at 1 April 2020 Tax Administration Act 1994 97C 98 98B 99 100 101 101B 102 103 103A 104 104B 105 106 107 107A 108 108A 108B 109 109A 110 111 112 113 113A 113B 113C 113D 113E 113F 114 115 116 117 118 119 Assessment of R&D repayment tax Assessment of ESCT Assessment of retirement scheme contribution withholding tax Assessment of RWT Assessment of NRWT Assessment of further income tax Assessment of imputation additional tax Assessment of FDP [Repealed] Assessment of further FDP [Repealed] Assessment of FDP relating to conduit tax relief [Repealed] Assessment of FDP penalty tax [Repealed] Determination of credits and debits in memorandum accounts Assessments and determinations made by electronic means Assessment where default made in furnishing returns Amended assessment for income tax where return date between 31 March and 1 October Time bar for amendment of assessments Time bar for amendment of income tax assessment Time bar for amending GST assessment Extension of time bars Disputable decisions deemed correct except in proceedings Transitional provision affecting assessments Evidence of returns and assessments Commissioner to give notice of assessment to taxpayer Commissioner to make
 determination of life insurer’s policyholder net loss [Repealed] Commissioner may at any time amend assessments Correction of certain errors in subsequent returns Amended assessments if dividend recovered or repaid Amended assessments for attributed repatriation dividends [Repealed] Amended assessments for research and development tax credits [Repealed] Amended assessments: research and development tax credits Amended assessments: election under section HC 33 to satisfy trustee liability Validity of assessments Determination of claims for foreign tax credits [Repealed] Notice of foreign tax credit determination to taxpayer [Repealed] Foreign tax credit determination deemed correct except in proceedings on objection [Repealed] Evidence of foreign tax credit determination [Repealed] Commissioner may determine amount of provisional tax Tax Administration Act 1994 Reprinted as at 1 April 2020 119A Amount of provisional tax based on 1997–98 or earlier income year [Repealed] Part 7 Interest 120 120A 120AA 120B Commissioner to pay interest on certain excess tax [Repealed] Purpose of this Part and nature of interest Application of Part Persons excluded General provisions 120C 120D 120E 120EA 120F 120G 120H 120I Definitions Liability to pay interest Amount of interest payable Amount of interest payable to or by life insurers [Repealed] Interest priority and rights of Commissioner Payment date Setting and varying interest rates No right to object to interest Specific provisions Purpose of specific provisions 120J Instalments of and due dates for provisional tax [Repealed] 120K 120KB Provisional tax instalments and due dates generally 120KBB Interest for most standard method and some estimation method provisional taxpayers 120KBC Interest for AIM method provisional taxpayers 120KC 120KD 120KE 120KF 120L Residual income tax of
 new provisional taxpayer Provisional tax instalments in transitional years Provisional tax and rules on use of money interest Tolerance for provisional tax instalments Meaning of unpaid tax and overpaid tax for provisional tax purposes 120LB Meaning of unpaid tax and overpaid tax for certain transferees under AIM method [Repealed] Where provisional tax paid by company does not count as overpaid tax Variation to definition of date interest starts for provisional tax Variation to definition of date interest starts Variation to definitions for determining interest chargeable or payable to PAYE intermediaries Application of sections 120A, 120AA and 120D to 120I to PAYE intermediaries Application of sections 120A, 120AA and 120C to 120I to intermediaries who operate tax pooling accounts Interest paid on deposits in tax pooling accounts 120M 120N 120O 120OB 120OC 120OD 120OE Reprinted as at 1 April 2020 Tax Administration Act 1994 120P 120PA 120Q 120R 120S 120T 120U 120V 120VB 120VC 120VD 120W 120X 121 122 123 124 Spreading tax liability or apportioning income back over earlier income years Applying tax credit for supplementary dividend to earlier income year Due date for underestimation penalty tax Special provision for FDP [Repealed] Amount in nature of interest to be added to fringe benefit tax paid on annual or income year basis [Repealed] Interest on deferrable tax Bond provided for obligation to withhold or deduct amount of tax Interest on overpaid RWT Interest on overpaid AIM method provisional tax Interest on some provisional tax Interest on tax credits for charitable or other public benefit gifts Commissioner’s official opinions Petroleum miners’ tax losses [Repealed] Interest to be charged where residual income tax exceeds provisional tax [Repealed] Interest on tax overpaid [Repealed] Amount in nature of interest to be added to fringe
 benefit tax paid on annual or income year basis [Repealed] Interest to be charged and payable with respect to certain dividend withholding payments [Repealed] Part 7B Third-party providers 124B What this Part does Tax agents, representatives, and nominated persons Tax agents Representatives Information requirements for tax agents and representatives Nominated persons Refusal, removal, or disallowance of status of tax agents, representatives, and nominated persons PAYE intermediaries PAYE intermediaries Application for approval as PAYE intermediary Revocation of approval Fitness of applicants Application for approval as listed PAYE intermediary [Repealed] Grounds for revocation of listing [Repealed] Procedure for revocation of listing [Repealed] Employers’ arrangements with PAYE intermediaries Privacy requirements 124C 124D 124E 124F 124G 124H 124I 124J 124K 124L 124M 124N 124O 124P Tax Administration Act 1994 Reprinted as at 1 April 2020 124Q 124R Amended employment income information Subsidy claim forms [Repealed] Tax pooling intermediaries 124S 124T 124U 124V 124W 124X 124Y 124Z 124ZB 124ZC 124ZD 124ZE Establishing tax pooling accounts Role of Commissioner Applications to establish tax pooling accounts Fitness of applicants Requirements for applications to establish tax pooling accounts Winding up tax pooling accounts Approved AIM providers Approval of approved AIM providers Revocation of approval of AIM providers: Commissioner Revocation of approval of AIM providers: provider Publication of approval or revocation AIM method: approval of large business AIM-capable system AIM method: approval of person over $5,000,000 124ZF RWT proxies RWT proxies Payroll donations [Repealed] Payroll donations 124ZG Transfer of payroll donations by employers Research and development 124ZH 124ZI Approved research providers Certificates for research and
 development Part 8 Objections Application of Part 8 Certain rights of objection not conferred Procedure for objections to assessments Commissioner to consider objections and may amend assessment Payment of disputed tax where competent objection lodged Waiver of payment or security [Repealed] Determination of objection not to affect other matters Objections to allowance determinations Objections to determinations [Repealed] Application of this Part to objections to foreign tax credit determinations [Repealed] Wrong PAYE withholding determination a ground for objection 125A 125 126 127 128 128A Reprinted as at 1 April 2020 Tax Administration Act 1994 Case stated Objector may require that objections be submitted to Taxation Review Authority Powers of Taxation Review Authority on determination of objection or case stated When objection may be referred directly to High Court Test case procedure Determination by Taxation Review Authority of objection in relation to allowances Part 8A Challenges Application of this Part When disputant entitled to challenge assessment When disputant entitled to challenge disputable decision other than assessment Challenge may in exceptional circumstances be commenced after response period Certain rights of challenge not conferred Challenging disputable decisions which are not assessments Effect of disclosure notice Application to strike out proceedings Payment of disputed tax Waiver of payment or security [Repealed] Determination of challenge not to affect other matters Challenging civil penalties Wrong PAYE withholding determination a ground for challenge Proceedings may be transferred to different hearing authorities Transfer from small claims jurisdiction of Taxation Review Authority [Repealed] Powers of hearing authority Challenges designated as test cases Stay of proceedings for similar cases
 Challenge to be heard before Taxation Review Authority 134 135 136 137 138 138A 138B 138C 138D 138E 138F 138G 138H 138I 138J 138K 138L 138M 138N 138O 138P 138Q 138R 138S 139 Purposes of this Part Part 9 Penalties Civil penalties Late filing penalty for certain returns 139A 139AAA Late filing penalty for GST returns 139AA 139AB Non-electronic filing penalty Penalty for member of large multinational group failing to provide information Tax Administration Act 1994 Reprinted as at 1 April 2020 139B 139BA 139C 140 140A 140B 140BB 140C 140CA Late payment penalty Imposition of late payment penalties when financial relief sought Late payment penalty and provisional tax Where another person withholds RWT Underestimation penalty where income tax underestimated as at final instalment date [Repealed] Imputation penalty tax payable where end of year debit balance Transitional imputation penalty tax payable in some circumstances [Repealed] Transitional imputation penalty tax payable in some circumstances [Repealed] Transitional FDP penalty tax payable in some circumstances [Repealed] 140CB Maori authority distribution penalty tax payable where end of 140D 140DB 141 141AA 141A 141B 141C 141D 141E 141EA 141EB 141EC 141ED 141F 141FB 141FC year debit balance Application of other provisions of Act to imputation penalty tax and dividend withholding payment penalty tax [Repealed] Application of other provisions of Act to Maori authority distribution penalty tax [Repealed] Tax shortfalls Shortfall penalty if non-resident contractor relieved from all liability to pay tax on contract payment Not taking reasonable care Unacceptable tax position Gross carelessness Abusive tax position Evasion or similar act Shortfall penalty and provisional tax Promoter penalties Definition of promoter Penalty for unpaid amounts of employers’ withholding payments Commissioner to determine
 portions in which shortfall penalty payable by taxpayer and officers of taxpayer Reduction of penalties for previous behaviour Loss attributing qualifying companies—reduction of shortfall penalties [Repealed] Shareholders of loss-attributing qualifying companies [Repealed] Reduction in penalty for voluntary disclosure of tax shortfall Reduction for disclosure of unacceptable tax position Reduction where temporary shortfall Limitation on reduction of shortfall penalty 141FD 141G 141H 141I 141J 141JAA Shortfall penalty for not taking reasonable care or for taking 141JA unacceptable tax position may not be more than $50,000 Application of Part 9 to non-filing taxpayers [Repealed] Reprinted as at 1 April 2020 Tax Administration Act 1994 141JB 141K 141KB 141L 142 142A 142AB 142AC 142B 142C 142D 142E 142F 142G 142GB 142H 142I 143 143A 143B 143C 143D 143E 143EB 143F 143G 143H 144 145 146 147 147B 148 Application of Part 9 to PAYE intermediaries Increased penalty for obstruction Discretion to cancel some shortfall penalties [Repealed] Duty of Commissioner to report on application of penalties Due date for payment of late filing penalty New due date for payment of tax that is not a penalty New due date for new and increased assessments New due date for payment of terminal tax by certain individuals Due date for shortfall penalties Due date for payments by officers Due date for repayment of excess refund or credit of tax Due dates for payment of imputation penalty tax Due date for payment of deferrable tax Due date for payment of non-electronic filing penalties Due date for payment of penalty by member of large multinational group Failures of financial institutions to meet requirements under Part 11B and CRS applied standard Failures to meet requirements under Part 11B to provide information, including self-certifications Criminal penalties
 Absolute liability offences Knowledge offences Evasion or similar offence Offences related to disclosure of sensitive revenue information by revenue officers Offences related to disclosure of certain information by persons other than revenue officers Offences related to disclosure of certain information to employees Offences related to disclosure of certain information by employers and directors Offence in relation to inquiries Offence in relation to court orders Obstruction Certain offences in relation to Stamp and Cheque Duties Act 1971 [Repealed] Penalties for offences for which no specific penalty imposed Publication of names [Repealed] Employees and officers Directors and officers of resident foreign trustee Aiding or abetting 149 Imposition of civil and criminal penalties Proceedings and evidence Tax Administration Act 1994 Reprinted as at 1 April 2020 Standard of proof and onus of proof Proceedings for offences Charging document may charge several offences Charging document may be filed within 10 years for income tax and GST offences Charging document may be filed within 4 years for stamp duty and gaming duty offences Authority to file charging document Evidence in proceedings for failure to furnish returns or information Evidence inconsistent with instrument not admissible to reduce stamp duty [Repealed] Non-presentation of instrument for stamping [Repealed] Evidence of financial or property transactions Special additional taxes [Repealed] Imputation penalty tax payable where end of year debit balance of imputation credit account [Repealed] Dividend withholding payment penalty tax payable where end of year debit balance [Repealed] Application of other provisions of this Act to imputation penalty tax and dividend withholding payment penalty tax [Repealed] Part 10 Recoveries General Mode of recovery of unpaid tax Recovery
 of civil penalties Deduction of tax from payments due to defaulters Application of Parts 7 and 9 to defaulters Procedure in High Court where defendant absent from New Zealand Procedure in District Court where defendant absent from New Zealand Commissioner may appear in legal proceedings by officer of Public Service Costs against Commissioner Proceedings not affected by vacancy or change in office of Commissioner No limitation of action to recover tax Crown Proceedings Act 1950 not affected Recovery of tax paid by one person on behalf of another Recovery of tax paid by superannuation fund [Repealed] Recovery of excess tax credits allowed 600 600 601 601 602 603 603 603 603 603 607 608 608 608 608 609 616 616 617 617 617 617 618 618 618 618 618 149A 149B 150 150A 150B 150C 150D 150E 151 152 153 154 155 156 156A 157 157A 158 159 160 161 162 163 164 165 165AA 165A 26 Reprinted as at 1 April 2020 Tax Administration Act 1994 165B 166 166B Recovery of overpaid refunds: NRWT Tax paid in excess may be set off against additional tax when assessment reopened Shipping business of absentee taxpayer Deductions Recovery of tax and payments from employers or PAYE intermediaries Employer or PAYE intermediary failing to withhold or deduct tax or payments Unpaid tax payments, etc, to constitute charge on employer’s or PAYE intermediary’s property Recovery of RWT Person failing to withhold RWT Unpaid RWT constitutes charge on payer’s property Overpayment of family tax credit, etc [Repealed] Part 10A Tax recovery agreements Application of Part Definitions Tax recovery agreements Taxes that may be recovered Requests for assistance Scope of assistance Limitations on assistance in recovery Contested act of assistance Rights of appeal Certificates given by Commissioner 167 168 169 170 171 172 173 173A 173B 173C 173D 173E 173F 173G 173H 173I 173J 173K Application Part 10B Transfers of excess tax Transfer rules 173L 173M 173MB 173N 173O Transfer of excess tax within taxpayer’s accounts
 Transfer of excess tax to another taxpayer Limitation on transfer by PAYE intermediary Transfer of excess tax: tax credits Transfer of excess tax if no date specified by taxpayer Application of transfer rules to excess provisional tax 173P 173Q Transfer of excess provisional tax if provisional tax paid is more than taxpayer’s provisional tax liability, determined before assessment Transfer of excess provisional tax if taxpayer estimates or revises estimate of residual income tax, determined before assessment 619 619 620 620 623 624 627 628 629 629 629 630 630 630 631 631 631 632 633 633 634 634 636 638 638 639 639 640 27 Tax Administration Act 1994 Reprinted as at 1 April 2020 Transfer of excess tax if provisional tax is more than taxpayer’s residual income tax, determined after assessment Miscellaneous Transfers of interest on overpaid tax Application of excess tax if taxpayer has unsatisfied tax liability Transfers of excess financial support Part 11 Remission, relief, and refunds Application of Part to tax years before 1994 Power of Commissioner in respect of small amounts of refunds or tax payable Partial refunds of GST Small amounts of additional tax, etc, not to be charged [Repealed] Recovery of tax by Commissioner Taxpayer may request financial relief How to apply serious hardship provisions Instalment arrangements Write-off of tax by Commissioner Proof of debt Relief to taxpayers to whom new start grants payable [Repealed] Remission of underestimation penalty tax [Repealed] Relief from additional tax or incremental tax [Repealed] Remissions and refunds of imputation penalty tax Remissions and refunds of FDP penalty tax [Repealed] Remissions and refunds of Maori authority distribution penalty tax Remission of late payment penalties and interest incurred due to obligation to pay further income tax Remission of late payment penalties and interest incurred due to obligation by Maori authority to pay further income tax Relief from additional tax incurred due
 to default in payment of tax [Repealed] Obligation to pay tax on foreign investment fund income able to be suspended [Repealed] Remission for GST transitional taxable periods Remission for reasonable cause 183AA 183A 183ABA Remission in circumstances of emergency event 183ABAB Remission for taxpayers affected by COVID-19 183AB Cancellation of late payment penalties imposed before 1 April 2002 Cancellation of late payment penalties under instalment arrangement [Repealed] 173R 173S 173T 173U 174 174AA 174A 175 176 177 177A 177B 177C 177CA 177D 178 179 180 181 181B 181C 181D 182 183 183B Reprinted as at 1 April 2020 Tax Administration Act 1994 183C 183CA 183CB 183D 183E 183F 183G 183H 183I 184 184AA 184A 184B 185 185B 185C 185D Cancellation of interest Cancellation of interest charged on unpaid provisional tax Cancellation of interest charged on payments under PAYE rules or provisional tax rules arising from work in Canterbury earthquake recovery programme Remission consistent with collection of highest net revenue over time Remission of interest if unpaid tax remitted Small amounts of penalties and interest not to be charged Refunds by Commissioner Remission on application Time when cancellation takes effect Refund of tax paid on income subsequently exempted by Order in Council Refund of tax: deductible amounts of interest Refund of tax paid in excess made by direct credit to bank account Tax type that may be direct credited to bank account Payment out of Crown Bank Account Application of particular provisions in this Part to PAYE intermediaries Establishment of Listed PAYE Intermediary Bank Account [Repealed] Payments into, and out of, Listed PAYE Intermediary Bank Account [Repealed] Part 11B Foreign account information-sharing agreements 185E Purpose FATCA agreement 185F 185G 185H 185I 185J 185K 185L 185M Permitted choices in relation to FATCA
 agreement Obligations related to FATCA agreement: registration Obligations related to FATCA agreement: due diligence Obligations related to FATCA agreement: information for NZ competent authority Obligations related to FATCA agreement: information for third parties Information provided in form prescribed by Commissioner Foreign account information-sharing agreements: anti-avoidance [Repealed] Timeframes not specified 185N 185O Requirements for financial institution Application of Common Reporting Standard CRS standard 660 663 663 664 665 665 666 666 667 667 668 668 669 669 670 671 671 671 672 673 673 673 674 674 674 674 675 677 29 Tax Administration Act 1994 Reprinted as at 1 April 2020 Foreign account information-sharing agreements generally 185P 185Q 185R Requirements for persons to provide information to financial institution Requirements and penalties for entities that are not persons Foreign account information-sharing agreements: anti-avoidance Part 12 Offences and penalties [Repealed] Penal tax [Repealed] Penal tax for evasion of deficient tax [Repealed] Penal tax deemed to be of the same nature as deficient tax [Repealed] Assessment of penal tax [Repealed] Date for payment of penal tax [Repealed] Objections to assessments of penal tax [Repealed] Recovery of penal tax [Repealed] Recovery of penal tax from executors or administrators [Repealed] Recovery of penal tax not affected by conviction of taxpayer [Repealed] Penal tax for default in making or paying tax deduction [Repealed] Penal tax for failure to deduct specified superannuation contribution withholding tax [Repealed] Penal tax for default in making or paying resident withholding tax deductions [Repealed] Penal tax for default in making or paying deductions of non- resident withholding tax [Repealed] Offences [Repealed] Offences relating to obstruction of departmental functions [Repealed] Penalty for failure to furnish returns, etc [Repealed] Offence for failure to provide information requested by
 Commissioner [Repealed] Offence for officers and employees of corporate bodies [Repealed] Further offences for officers and employees of corporate bodies [Repealed] Offence for failure of officers of department to maintain secrecy [Repealed] Reprinted as at 1 April 2020 Tax Administration Act 1994 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 Offence for failure of other persons to maintain secrecy [Repealed] Secrecy requirements where information given by department [Repealed] Offences relating to tax deductions [Repealed] Offences for failure to deduct specified superannuation contribution withholding tax [Repealed] Offences relating to resident withholding tax [Repealed] Offences for failure to deduct non-resident withholding tax [Repealed] Offences relating to dividend withholding payments [Repealed] Offences for failure to make deductions [Repealed] Offences relating to family support [Repealed] Offences in relation to inquiry before a District Court Judge [Repealed] Offences in relation to inquiry by Commissioner [Repealed] Proceedings [Repealed] Proceedings to be taken summarily [Repealed] Information may charge several offences [Repealed] Information may be laid within 10 years [Repealed] Authority to lay information [Repealed] Evidence [Repealed] Evidence in proceedings for failure to furnish returns or information [Repealed] Evidence of financial or property transactions [Repealed] Penalties [Repealed] Penalties for offences [Repealed] Penalties for failure to meet various tax obligations [Repealed] Publication of names of tax evaders [Repealed] Part 13 Miscellaneous 224 225 225AA 225A 225AB 225B Regulations: Inland Revenue Acts generally Regulations Regulations: co-operative dairy and marketing companies Power to make interim payments of WFF tax credit Order in
 Council amending schedule 18B of Income Tax Act 2007 Order in Council amending Schedule 27 681 682 682 682 682 682 682 682 682 682 683 683 683 683 683 683 683 684 684 684 684 684 686 687 688 689 31 Tax Administration Act 1994 Reprinted as at 1 April 2020 225BA 225C 225D 226 226B 226C 226D 226E 227 227B 227C 227D 227E 227EB 227F 227G 228 229 Order under section 225B is confirmable instrument Order in Council amending Schedule 38 of Income Tax Act 2007 Regulations: community housing trusts and companies Power to extend time for doing anything under Act Business group amnesties Secure credit or debit card payments and fees Reportable jurisdictions for CRS standard and Part 11B Application of changes to CRS standard Part 14 Transitional provisions and savings Transitional provisions and savings Regulations providing for transitional exemptions and other matters Transitional provision: voluntary application of employment income information provisions Transitional provision for certain filing requirements of employers Transitional provision: application of investment income information provisions Transitional provisions: publication requirements related to RWT- exempt status and certain exemption certificates Transitional provisions related to information disclosures Transitional provision related to individuals’ income information Commissioner and department References to department, etc Schedule 1 Inland Revenue Acts Schedule 2 Application of CRS standard Schedule 3 Record-keeping requirements Schedule 4 Reporting of employment income information Schedule 5 Certain tax codes and rates Schedule 6 Reporting of investment income information Schedule 7 Disclosure rules Schedule 8 Reporting of income information by individuals and treatment of certain amounts 32 689 689 690 690 691 693 693 693 694 695 697 698 699 700 700 701 701 701 703 704 707 709 711 719 721 750 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 An Act to reorganise and consolidate the
 law relating to the Inland Revenue Department and the administration of income tax matters 1 (1) (2) (3) 2 (1) (2) Short Title and commencement This Act may be cited as the Tax Administration Act 1994.
This Act shall come into force on 1 April 1995, and shall, where appropriate, apply with respect to the tax on income derived in the 1995–96 tax year and subsequent years.

This Act shall also apply with respect to late 1994–95 income years to the extent specified in section YB 7 of the Income Tax Act 1994.

Section 1(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 1(3): inserted, on 10 April 1995, by section 2 of the Tax Administration Amendment Act 1995 (1995 No 24).

Part 1 Purpose and construction Purpose of Act The purpose of this Act is to re-enact the administrative provisions contained in the Income Tax Act 1976 and the Inland Revenue Department Act 1974 in a reorganised form.
The reorganisation of the provisions and the changes of style and language car- ried out by this Act in relation to the provisions of those Acts are not intended to affect the interpretation or effect of those provisions as they are included in this Act.

(3) A reference in this Act to the time of commencement of a provision shall be construed as a reference to the time of commencement of the corresponding provision in the Income Tax Act 1976 or the Inland Revenue Department Act 1974.
(4) [Repealed] Section 2(4): repealed, on 17 July 2013, by section 107 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
3 (1) Interpretation In this Act, unless the context otherwise requires,— abusive tax position is defined in section 141D(7) for the purposes of Part 9 and section 177C acceptable tax position means a tax position that is not an unacceptable tax position 33 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 accepted software package means a computer program or group of computer programs that is used for business, accounting, tax, or other purposes and is accepted by the Commissioner for use in communicating information to the Commissioner and receiving information from the Commissioner accident compensation legislation is defined in section 143E(5) for the pur- poses of that section accounting period, in section 107, has the same meaning as in section YA 1 of the Income Tax Act 2007 activities undertaken as an airport operator, in section 42, has the meaning given to airport operator activities in section HR 7 of the Income Tax Act 2007 agency is defined in section 18E(6) for the purposes of that section and section 18F amount payable is defined in section 157(10) for the purposes of that section applicant is defined in schedule 7, part C, subpart 2, clause 46(2) for the pur- poses of that clause applicant information is defined in schedule 7, part C, subpart 2, clause 46(2) for the purposes of that clause apply, for a mode of communication, has the meaning set out in section 14C approved advisor group is defined in section 20B(5) approved credit reporting agency is defined in schedule 7, part C, subpart 1, clause 33(10) for the purposes of that clause approved organisation is an organisation— (a) whose members include natural persons— (i) who are subject to a professional code of conduct; and (ii) who are subject to a disciplinary process intended to enforce com- pliance with the code; and (b) whose members— (i) typically provide trustee services in the course of their business activities: (ii) satisfy other criteria acceptable to the Commissioner; and approved research and development cap means
 the approved research and development cap described in section 68CD (c) that has been approved by the Commissioner for the purposes of this definition approved research provider means an approved research provider described in section 124ZH 34 Reprinted as at 1 April 2020 arrangement— Tax Administration Act 1994 Part 1 s 3 (a) means a contract, agreement, plan or understanding, whether enforceable or unenforceable, including all steps and transactions by which it is car- ried into effect: (b) for the purpose of Part 5A, includes facts that the Commissioner con- siders are material or relevant as background or context to a private or a product ruling ask, for a mode of communication, has the meaning set out in section 14B assessment means— (a) (b) (c) (d) an assessment of tax made under a tax law by a taxpayer or by the Com- missioner: an assessment of a net loss for the purposes of the Income Tax Act 2007: an assessment of terminal tax or a refund for the purposes of the Income Tax Act 2007: an assessment of a refund due under the Goods and Services Tax Act 1985: (e) an amendment by the Commissioner of an assessment authorised officer is defined in the following clauses for the purposes of that clause: (a) (b) (c) (d) schedule 7, part C, subpart 1, clause 25(4): schedule 7, part C, subpart 2, clause 41(9): schedule 7, part C, subpart 2, clause 43(8): schedule 7, part C, subpart 2, clause 45(7) authorised officer of the Ministry is defined in schedule 7, part C, subpart 2, clause 44(6) for the purposes of that clause authorised officer of the Police is defined in schedule 7, part C, subpart 2, clause 44(6) for the purposes of that clause award is defined in section 130(6) for the purposes of that section bank is defined in section 157(10) for the purposes of that section bank account means, for a person, the identifying number of an account— (a) (b) that the person holds with a registered bank, or with a licensed NBDT as defined in section 4 of the Non-bank Deposit
 Takers Act 2013; and for which the relevant reporting entity, under the Anti-Money Launder- ing and Countering Financing of Terrorism Act 2009 (the Act), has obtained identity information and completed verification of identity in accordance with the Act, if customer due diligence is required under that Act for the person 35 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 base amount has the same meaning as in section YA 1 of the Income Tax Act 2007 basis of exemption, in section 208(1)(f), is the basis of exemption referred to in section 32E(2) beneficiary is defined in schedule 7, part C, subpart 2, clause 41(9) for the pur- poses of that clause beneficiary information is defined in schedule 7, part C, subpart 2, clause 41(9) for the purposes of that clause bill of exchange, in section 144, means a bill of exchange within the meaning of the Bills of Exchange Act 1908; and includes a promissory note within the meaning of that Act, other than a bank note binding ruling means any— (a) (b) public ruling made under section 91D: private ruling made under section 91E: (bb) short-process ruling made under section 91EK: (c) (d) product ruling made under section 91F: status ruling made under section 91GA business is defined in section 152(18) for the purposes of that section business group amnesty means an amnesty declared by the Commissioner under section 226B challenge means— (a) (ab) to commence proceedings under Part 8A challenging a disputable deci- sion; or to commence proceedings under section 89K(6) challenging a refusal to issue a notice; or (b) the proceedings,— as the context requires challenge notice means a notice issued by the Commissioner in accordance with section 89P chief executive is defined in the following clauses for the purpose of that clause: (a) (b) schedule 7, part C, subpart 1, clause 35(4): schedule 7, part C, subpart 2, clause 43(8) civil penalty means— (a) (b) (c) a late filing penalty; or a late payment penalty; or a
 shortfall penalty; or 36 Reprinted as at 1 April 2020 (cb) (cc) (d) (e) Tax Administration Act 1994 Part 1 s 3 a promoter penalty; or a penalty under section 142H or 142I; or a non-electronic filing penalty; or a civil penalty under section 215 of the KiwiSaver Act 2006 collective agreement is defined in section 130(6) for the purposes of that sec- tion combined tax and earner-related payment— (a) unless paragraph (b) applies, has the same meaning as in section YA 1 of the Income Tax Act 2007: (b) is defined in section 167(4) of this Act for the purposes of that section commercial production, in section 91(1)(d), has the same meaning as in sec- tion YA 1 of the Income Tax Act 2007 Commission is defined in schedule 7, part C, subpart 1, clause 35(4) for the purposes of that clause Commissioner of Inland Revenue, or Commissioner, means the Commis- sioner of Inland Revenue appointed or deemed to have been appointed under this Act; and includes any person for the time being authorised to exercise or perform any of the powers, duties, or functions of the Commissioner Commissioner-set instalment date is defined in section 139C for the purposes of that section Commissioner’s official opinion— (a) means, for a taxpayer,— (i) an opinion of the Commissioner concerning the tax affairs of the taxpayer communicated by the Commissioner after all informa- tion relevant to forming the opinion has been provided to the Commissioner, if that information is correct: (ii) a finalised official statement of the Commissioner notifying the taxpayer, if it specifically applies to the taxpayer’s situation: (b) does not include a private binding ruling Commissioner’s statement of position means the statement of position that the Commissioner issues pursuant to a disclosure notice; and includes any additional information the Commissioner provides in respect of the statement under section 89M(8) or section 89M(11) company is defined in schedule 7, part C, subpart 1, clause 35(4) for the pur-
 poses of that clause competent authority— (a) has the meaning provided in a double tax agreement or in a tax recovery agreement; and 37 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) includes the Commissioner competent objection, for the purposes of Part 8 and in relation to a person, being a taxpayer, and to any assessment, means an objection made by the per- son, to the assessment, in accordance with section 126; but does not include any non-qualifying objection consideration, in section 91, has the same meaning as in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007 contact address in schedule 3, tables 1 and 2, schedule 4, tables 2 and 3, and schedule 6, table 1 has the meaning given in section 14G contested act of assistance is defined in section 173B contract payment, for the purpose of section 141AA, has the meaning given by section YA 1 of the Income Tax Act 2007 co-operative company, in section 64, has the same meaning as in section YA 1 of the Income Tax Act 2007 Corporation is defined in schedule 7, part C, subpart 2, clause 41(9) for the purposes of that clause correct tax position means the correct tax position established under 1 or more tax laws credit report is defined in schedule 7, part C, subpart 1, clause 33(11) for the purposes of that clause CRS applied standard means the CRS standard as modified by section 185O for the determination of requirements under this Act CRS publication means the Standard for Automatic Exchange of Financial Account Information in Tax Matters, published by the Organisation for Eco- nomic Co-operation and Development CRS standard means the Common Standard on Reporting and Due Diligence for Financial Account Information, as amended from time to time, which is a standard— (a) (b) developed by the Organisation for Economic Co-operation and Develop- ment and the Group of Twenty countries; and agreed by the Council for the Organisation for Economic Co-operation
 and Development on 15 July 2014; and (c) contained in Part IIB of the CRS publication date interest starts is defined in section 120C for the purposes of Part 7 day of determination of final liability— (a) for the purposes of Part 8, means,— (i) where the Commissioner receives from the taxpayer a notice of the withdrawal by the taxpayer of the objection to an assessment, the day on which the Commissioner receives that notice: 38 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 (ii) where the objection to an assessment is deemed to be withdrawn under subsection (8) of section 136, the day following the expiry of the period referred to in subsection (5) or, where appropriate, subsection (12) of that section: (iii) where the objection to an assessment is otherwise deemed to be withdrawn by or under this Act, the expiry of the period of 2 cal- endar months following the day on which the objection is deemed to be withdrawn: (iv) where the objection is determined by a Taxation Review Authority and not by a court, the day on which the Taxation Review Author- ity determines the objection: (v) where the objection is determined as a result of proceedings taken in a court, whether or not by way of appeal, the day on which the objection is finally determined, whether in those proceedings or, as the case may be, on an appeal: (vi) where the taxpayer does not, within the period of 2 months imme- diately succeeding the date on which the notice of disallowance of the taxpayer’s objection is given to the taxpayer by or on behalf of the Commissioner, by notice to the Commissioner, require— (A) (B) that the objection be heard and determined by a Taxation Review Authority; or the Commissioner to state a case for the opinion of the High Court, specifying in the notice the registry of that court in which the taxpayer requires the case to be filed,— the day on which there expires that period of 2 months: (vii) where, and to the extent that, an objection is allowed by
 the Com- missioner, the day on which the notice of that allowance (to that extent) is given to the taxpayer by the Commissioner: (b) for the purposes of Part 8A, means— (i) (ii) (iii) (iv) the day on which the Commissioner is notified by the disputant that the disputant is discontinuing a challenge: [Repealed] if a challenge is determined by a Taxation Review Authority in its general jurisdiction, and not by a court, the day on which the Authority determines the challenge: if a challenge is determined by a court, whether or not by way of appeal, the day on which the challenge is finally determined, whether in those proceedings or in a subsequent appeal: (v) to the extent the Commissioner concedes a challenge, the day on which the Commissioner notifies the disputant of the concession 39 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 decision, for the purposes of the definition of disputable decision, includes the making, giving, or exercising of a discretion, judgment, direction, opinion, approval, consent, or determination by the Commissioner deferrable tax, for a person who is a taxpayer or disputant, means— (a) (b) an amount of tax, assessed under a tax law as payable by the person, in relation to which the person makes a competent objection under Part 8 or that the person challenges under Part 8A: goods and services tax, payable (as defined in section 20A(1) of the Goods and Services Tax Act 1985) by the person on a due date, in rela- tion to which the person makes a competent objection under Part 8 or that the person challenges under Part 8A: (c) an amount of tax assessed under a tax law as payable by the person and described in section RP 17B(3)(bb) of the Income Tax Act 2007 department means the Inland Revenue Department disclosure notice means a disclosure notice issued by the Commissioner to a disputant under section 89M discovery obligation means an order of a court or Taxation Review Authority, or notice of discovery in proceedings
 before a court or Authority, requiring the disclosure of information to the Commissioner in relation to proceedings before the court or Authority discretion is defined in section 91B for the purposes of Part 5A disposition, in section 65, has a meaning corresponding to paragraph (e) of the definition of dispose in section YA 1 of the Income Tax Act 2007 disputable decision means— (a) (b) an assessment: a decision of the Commissioner under a tax law, except for a decision— (i) (ii) (iii) (iv) to decline to issue a binding ruling under Part 5A; or that cannot be the subject of an objection under Part 8; or that cannot be challenged under Part 8A; or to issue a Commissioner’s notice of proposed adjustment under section 89B, a Commissioner’s disclosure notice or statement of position under section 89M, or a challenge notice disputant means a person— (a) (b) who may issue a notice of proposed adjustment to the Commissioner; or to whom the Commissioner issues a notice of proposed adjustment or an assessment; or (c) who may challenge a disputable decision— under a tax law 40 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 disputant’s statement of position means the statement of position that a dis- putant provides under section 89M(6) in response to a disclosure notice; and includes any additional information the disputant provides in respect of the statement under section 89M(11) disqualifying offence is defined in section 141FB(3) for the purpose of section 141FB disqualifying penalty is defined in section 141FB(3) for the purpose of section 141FB document means— (a) (b) (c) a thing that is used to hold, in or on the thing and in any form, items of information: an item of information held in or on a thing referred to in paragraph (a): a device associated with a thing referred to in paragraph (a) and required for the expression, in any form, of an item of information held in or on the thing due date means the last day on which a taxpayer is able— (a)
 (b) (c) (d) to pay tax; or to provide a tax return; or to provide a tax form; or to do any other thing under a tax law— before being liable to pay a penalty or (in the case of paragraph (a)) interest under Part 7 earnings as a self-employed person is defined in schedule 7, part C, subpart 2, clause 42(3) for the purposes of that clause earnings as a shareholder-employee is defined in schedule 7, part C, subpart 2, clause 42(3) for the purposes of that clause earnings-related compensation is defined in schedule 7, part C, subpart 2, clause 41(9) for the purposes of that clause employee— (a) (b) is defined in section 23L(6) for the purposes of that section: is defined in section 143E(5) for the purposes of that section employer— (a) (b) in section 47, has the same meaning as in paragraphs (c) and (d) of the definition of that term in section YA 1 of the Income Tax Act 2007: is defined in schedule 7, part C, subpart 2, clause 42(3) for the purposes of that clause 41 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 employment income information is defined in section 23C for the purposes of subpart 3C, sections 23, 36, 47, 80D, 124Q, 139A, 139AA(4), 141AA, 141ED, 142, 142G, and 227C, and schedules 3 and 4 encumbrance, in respect of an estate or interest in land, means any trust, con- tract, easement, condition, or contingency affecting the same, and any restric- tion, however imposed, on the owner’s power of user, alienation, or disposition ESS deferral date has the meaning given by section CE 2(9) of the Income Tax Act 2007 exceptional circumstance— (a) (b) (c) is defined in section 89K(3) for the purposes of that section: is defined in section 89L(3) for the purposes of that section: is defined in section 138D(2) for the purposes of that section exploratory well, in section 91(1)(e), has the same meaning as in section YA 1 of the Income Tax Act 2007 exploratory well expenditure, in section 91(1), has the same meaning as in section YA 1 of the Income
 Tax Act 2007 family notice of entitlement, in relation to any person, means a notice issued by the Commissioner under section 80KD for the estimated entitlement of the person to a tax credit under the family scheme family scheme has the same meaning as in section YA 1 of the Income Tax Act 2007 family trust is defined in section 173M(5) for the purpose of that section FATCA agreement means the Agreement between the Government of New Zealand and the Government of the United States of America to Improve Inter- national Tax Compliance and to Implement FATCA, commonly known as the intergovernmental agreement, which was brought into force for New Zealand by the Double Tax Agreements (United States of America—FATCA) Order 2014 (LI 2014/209), as amended from time to time final account, for an individual and a tax year, is defined in section 22D(6) for the purposes of Part 3, subpart 3B, sections 4A, 33, 37, 38, 42C, 89D, 106, 110, and 143, and the definitions of tax return and taxpayer’s tax position fines defaulter is defined in schedule 7, part C, subpart 2, clause 43(8) for the purposes of that clause fines defaulter information is defined in schedule 7, part C, subpart 2, clause 43(8) for the purposes of that clause first payment period, in section 47 and 173, has the same meaning as in sec- tion YA 1 of the Income Tax Act 2007 FMA means the Financial Markets Authority established under Part 2 of the Financial Markets Authority Act 2011 42 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 foreign account information-sharing agreement has the same meaning as in section YA 1 of the Income Tax Act 2007 fringe benefit, in section 22, has the meaning given by section CX 2 of the Income Tax Act 2007 full and complete inspection— (a) (b) includes use as evidence in court proceedings: does not include removal to make copies under sections 17C and 17D gift-exempt body, in sections 18K, 32, and 58, means— (a) (b) any society, institution, association,
 organisation, trust, or fund specific- ally named in Schedule 32 of the Income Tax Act 2007; or any other person who has RWT-exempt status following an application made under section 32E(2)(k) or (l) in relation to a tax year in which they have that status government agency,— (a) (b) in section 6, includes any department or Crown entity (as those terms are defined in the Public Finance Act 1989) and any public authority (as defined in the Income Tax Act 2007): is defined in schedule 7, part C, subpart 1, clause 23B(6) for the pur- poses of that clause government screen production payment means a payment that— (a) (b) is in the nature of a large budget screen production grant, post-produc- tion digital and visual effects grant, or New Zealand screen production incentive; and is authorised by the New Zealand Film Commission in relation to a com- pany that— (i) (ii) is resident in New Zealand: has a permanent establishment in New Zealand GST means goods and services tax GST payable has the meaning given to tax payable by section 2 of the Goods and Services Tax Act 1985 GST ratio has the same meaning as in section YA 1 of the Income Tax Act 2007 hearing authority means— (a) (b) a Taxation Review Authority; or the High Court income other than reportable income, for the purposes of Part 3, subpart 3B and the definition of tax position, has the same meaning as other income income tax is defined in section 157(10) for the purposes of that section 43 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 incremental late payment penalty means a late payment penalty imposed under section 139B(2)(b) individual, for a person, is defined in section 22D(1) of the Tax Administration Act 1994 for the purposes of Part 3, subpart 3B, sections 22, 33, 37, 38, 42C, 89D, 92, 106, 110, 143, and 227G, and schedule 8, and the definitions of final account, pre-populated account, tax return, and taxpayer’s tax position inflation-indexed instrument has the same meaning as in
 section YA 1 of the Income Tax Act 2007 inform, for a mode of communication, has the meaning set out in section 14B information, for the purpose of Part 11B, includes a self-certification information demand means a notice under section 17B information holder is defined in section 20B(1) for the purposes of sections 20B to 20F initial late payment penalty means a late payment penalty imposed under sec- tion 139B(2)(a) Inland Revenue Acts means the Acts specified in Schedule 1 of this Act, and includes any Acts (whether repealed or not) that before the commencement of this Act were specified in Schedule 1 of the Inland Revenue Department Act 1974 instalment date, in sections 120KB to 120KE, has the same meaning as in sec- tion YA 1 of the Income Tax Act 2007 integrity of the tax system is defined in section 6(2) interest concession provisional taxpayer is defined in section 120KBB(4) for the purposes of Part 7 interest instalment date has the same meaning as in section YA 1 of the Income Tax Act 2007 interest liability period is defined in section 121 for the purposes of that sec- tion interest paid to a taxpayer is defined in section 120C for the purposes of Part 7 interest period is defined in section 120C for the purposes of Part 7 investment income is defined in section 25C for the purposes of subpart 3E, sections 142G, and 227E, and schedule 6 investment income information is defined in section 25D for the purposes of subpart 3E, sections 32H, 57, 57B, 139AA, 142G, and 227E, schedule 6, and sections RA 11, RA 12, and RM 8 of the Income Tax Act 2007 issuing officer is defined in section 17D(6) for the purposes of that section 44 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 large multinational group, for an income year or a period set by the Commis- sioner under section 78G, means a consolidated accounting group that, in the income year or period,— (a) (b) (c) has a member resident in New Zealand or income with a source in New Zealand; and has a
 member resident in a country or territory other than New Zealand; and in the preceding income year or period, has annual consolidated group revenue equal to or exceeding the exemption threshold referred to in paragraph 5.53 of the OECD transfer pricing guidelines late filing penalty means a civil penalty imposed under section 139A or 139AAA for not providing on time a tax return described in section 139A(1) or 139AAA(1), as applicable late payment penalty means— (a) a civil penalty imposed under section 139B for not paying a tax calcula- ted or assessed as payable under a tax law on time; and (b) for sections 157, 183A, and 183D includes: (i) (ii) (iii) (iv) (v) (vi) (vii) [Repealed] [Repealed] [Repealed] [Repealed] interest on unpaid totalisator duty under section 8 of the Gaming Duties Act 1971 for all betting profits that must be calculated under section 4 of that Act: interest on unpaid racing duty under section 12 of the Gaming Duties Act 1971 for lotteries drawn: interest on unpaid gaming machine duty under section 12F of the Gaming Duties Act 1971 for dutiable games played by means of gaming machines: (viii) interest on unpaid casino duty under section 12Q of the Gaming Duties Act 1971 for casino wins legal personal representative is defined in schedule 7, part B, clause 15(2) for the purposes of that clause legal practitioner is defined in section 20 for the purposes of that section life insurer, in section 112, has the same meaning as in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007 45 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 maintain, for a financial institution to which the CRS applied standard or the FATCA agreement applies in relation to a financial account, includes,— (a) (b) (c) (d) if the financial account is a custodial account, holding custody over the assets in the financial account, including by holding assets in street name for an account holder in the financial institution:
 if the financial account is a depository account, having an obligation to make payments with respect to the financial account, other than as agent for another financial institution: if the financial account is an equity or debt interest, being the financial institution in which the interest is held: if the account is a cash value insurance contract or an annuity contract, having an obligation to make payments with respect to the contract Maori authority distribution penalty tax means tax payable under section 140CB Minister means the Minister of Finance Ministry is defined in schedule 7, part C, subpart 2, clause 44(6) for the pur- poses of that clause natural person— (a) (b) does not include a natural person who is acting in the capacity of trustee: for the purposes of sections 177 and 177A, includes a natural person who is acting in the capacity of trustee new provisional taxpayer means a person who has an initial provisional tax liability as described in section YA 1 of the Income Tax Act 2007 nominated person means a person who— (a) is nominated under section 124F by another person to act on their behalf in relation to— (i) (ii) their tax affairs: their social policy entitlements and obligations; and (b) (c) is treated by the Commissioner as a nominated person; and does not later have their status as a nominated person disallowed by the Commissioner non-filing taxpayer, for a person and a tax year, means— (a) a person whose only income having a source in New Zealand for the tax year is a schedular payment derived in their capacity as a non-resident entertainer and who chooses not to file a return of income for the tax year; or (b) a person who for the tax year, derives only non-resident passive income referred to in section RF 2(3) of the Income Tax Act 2007; or 46 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 (c) a person whose only income having a source in New Zealand for the tax year is a payment derived in their capacity as a
 non-resident seasonal worker non-qualifying objection, for the purposes of Part 8 and in relation to a per- son, being a taxpayer, and to any assessment, means an objection made by the person, to the assessment, in accordance with section 126 where, and to the extent that, any ground of objection stated by the person is that— (a) (b) the return of income furnished by the taxpayer or the other particulars supplied together with the return of income, being the return and the other particulars from and by reference to which the assessment has been made, is deficient or, as the case may be, are deficient or insufficient; or the assessment has been made, under section 106, in the absence of the return of income or the particulars from or by reference to which, had that return of income or those particulars been furnished to the Commis- sioner, the assessment would have been made (c) [Repealed] non-resident seasonal worker has the meaning given in section YA 1 of the Income Tax Act 2007 notice, for an item of information, means the form or manner in which the item is notified or communicated, as described in section 14C or 14D, as appropriate notice of proposed adjustment means a notice of proposed adjustment in the prescribed form— (a) (b) issued by the Commissioner to a disputant under section 89B; or issued by a disputant to the Commissioner under either section 89D or section 89DA notify— (a) means to give notice; and (b) for a mode of communication, has the meaning set out in section 14C or 14D, as appropriate obvious error is defined in section 6G for the purposes of Part 2, subpart 2B officer, for the purposes of sections 89C, 141F, 141G, 142C, and 147 and the definition of taxpayer in section 157(10), in relation to a corporate body, includes— (a) (b) a director or secretary or other statutory officer of the corporate body: a receiver or a manager of any property of the corporate body, or a per- son having powers or responsibilities, similar to those of such a
 receiver or manager, in relation to the corporate body: (c) a liquidator of the corporate body 47 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 officer of the department includes any person employed in the service of the department and any person employed in the service of the Government of any overseas country or territory who is for the time being attached or seconded to the department offshore payment is defined in section 17F(7) for the purposes of that section offshore person means,— (a) for an individual,— (i) (ii) a New Zealand citizen who is outside New Zealand and has not been in New Zealand within the last 3 years: a person who holds a residence class visa granted under the Immi- gration Act 2009, and who is outside New Zealand and has not been in New Zealand within the last 12 months: (iii) a person who is not a New Zealand citizen and who does not hold a residence class visa granted under the Immigration Act 2009: (b) for a body corporate or an unincorporated body of persons, including a trust or a unit trust, a person who would be an overseas person under section 7(2)(b) to (f) of the Overseas Investment Act 2005, treating ref- erences to an overseas person or persons in that section as including a person or persons described in paragraph (a) of this definition on time, for the purposes of performing a tax obligation, means— (a) (b) except if paragraph (b) applies, on or before the relevant due date: if the Commissioner sets a new due date for performing the tax obliga- tion, on or before the new due date other income is defined in section 22D(4) for the purposes of Part 3, subpart 3B, and section 141JA, and schedule 8 outstanding tax, in sections 139BA, 176, 177, 177A, 177B and 177C, means tax that is payable before or after a due date parental leave is defined in schedule 7, part C, subpart 2, clause 46(2) for the purposes of that clause passive income, in the application of the CRS applied standard to a person or entity for a
 period, means an amount that is not income from a transaction entered into in the ordinary course of the business of a dealer in financial assets and that is— a dividend: interest: income equivalent to interest: rent or a royalty, other than rent or a royalty derived in the active con- duct of a business conducted, partly or wholly, by employees of the per- son or entity: (a) (b) (c) (d) 48 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 (e) (f) (g) (h) (i) (j) an annuity: for financial assets that give rise to amounts included under paragraphs (a) to (e), the amount by which gains from the sales or exchanges of the financial assets in the period exceed losses from the sales or exchanges: the amount by which gains from the transactions in financial assets in the period exceed losses from the transactions: the amount by which gains from the foreign currency transactions in the period exceed losses from the transactions: the amount by which gains from the swaps in the period exceed losses from the swaps: an amount received under a cash value insurance contract payday in subpart 3C and schedule 4, means the day on which an employer makes a PAYE income payment to an employee PAYE period means first payment period or second payment period, as applicable payment, in section 120U, and for the purposes of section 25G and schedule 6, table 1, row 18, has a corresponding meaning to paragraph (a) of the definition of pay in section YA 1 of the Income Tax Act 2007 payroll software is defined in section 23P for the purposes of that section and section 23F period of deferral, in respect of deferrable tax, means the period that starts on the later of— (a) the day on which the notice of an assessment of tax, to which a compe- tent objection is made under Part 8 or in relation to which proceedings challenging the assessment are issued under Part 8A, is given to the tax- payer or the Commissioner; and (b) the day that immediately succeeds the due date for
 payment of the tax,— and ends at the expiry of the day that, in relation to the deferrable tax, is the day of determination of final liability permit area, in section 91(1)(d), has the same meaning as in section YA 1 of the Income Tax Act 2007 permitted disclosure is defined in section 16C(5) for the purposes of subpart 3A and schedule 7 personal information is defined in schedule 7, part C, subpart 2, clause 45(7) for the purposes of that clause petroleum mining operations, in section 91, has the same meaning as in sec- tion YA 1 of the Income Tax Act 2007 petroleum permit, in section 91 of this Act, means— (a) a petroleum permit under section YA 1 of the Income Tax Act 2007: 49 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) a replacement permit under section YA 1 of that Act policyholder net loss, in section 112 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007 pre-populated account, for an individual and a tax year, is defined in section 22D(5) for the purposes of Part 3, subpart 3B, sections 4A and 106, and section CX 27 of the Income Tax Act 2007 prescribed means prescribed by regulations under this Act or the Income Tax Act 2007 or by the Commissioner primary employment earnings, for an employee and for a pay period, means a PAYE income payment that is not a schedular payment or an extra pay, when the payment meets one of the following requirements: (a) (b) (c) the payment is derived by the employee in the pay period from 1 employer: the payment is the largest payment derived by the employee in the pay period, if the employee derives payments in the period from 2 or more employers: the payment is derived in the pay period and is of the same amount as another payment that the employee chooses, if the employee derives payments in the period from 2 or more employers and 2 or more of the payments are of the same amount private domestic worker is defined in schedule 7, part C, subpart 2, clause 42(3) for the
 purposes of that clause private dwelling is defined in section 17(5) for the purposes of that section and section 17D proceedings means proceedings commenced before a hearing authority under Part 8 or Part 8A; and includes a document that a tax law requires to be filed with a hearing authority, or to be served on a person, in connection with the proceedings professional trustee, in section 43B, means a person whose profession, employment, or business is or includes acting as a trustee or investing money on behalf of others promoter is defined in section 141EC property, in section 90, has the same meaning as in paragraph (b) of the defin- ition of that term in section YA 1 of the Income Tax Act 2007 property or documents is defined in section 17(5) for the purposes of that sec- tion and sections 16 and 16B proposed adjustment means— (a) an adjustment or amendment the Commissioner or a disputant proposes in respect of 1 or more disputable decisions; or 50 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 (b) the way the Commissioner proposes to treat differently a tax position or tax positions taken by a disputant in 1 or more tax returns,— for the purposes of 1 or more return periods; and, where the context permits, an adjustment is to include a proposed adjustment proscribed question means— (a) whether a fact is correct or exists: (b) what is a person’s purpose or intention, for the purpose of any provision of the Income Tax Act 2007 that expressly refers to a person’s purpose or intention, other than in relation to the test of principal purpose of making taxable supplies as described in section 91CB(3)(c): (c) what is the value of a thing: (d) what is commercially acceptable practice, for the purposes of any provi- sion of that Act that expressly refers to commercially acceptable prac- tice: (e) a question related to research and development tax credits under subpart LY of the Income Tax Act 2007 provider of digital services means a person who
 provides digital services to enable another person who is a user of the services to communicate informa- tion to, and receive information from, the Commissioner provisional tax associate is defined in section 120KBB(4) for the purposes of Part 7 provisional tax interest avoidance arrangement is defined in section 120KBB(4) for the purposes of Part 7 provisional tax paid is defined in section 139C provisional tax payable is defined in section 139C provisional taxpayer means a person who is liable to pay provisional tax under section RC 3 of the Income Tax Act 2007 public services is defined in section 18E(5) for the purposes of that section and sections 16B and 18F qualifying individual is defined in section 22D(2) for the purposes of Part 3, subpart 3B, sections 4A, 22, and 120C, in the definition of date interest starts, paragraph (a), and schedule 8 ratio instalment date has the same meaning as in section YA 1 of the Income Tax Act 2007 record— (a) (b) is defined in section 152(18) for the purposes of that section: is defined in section 22(7) for the purposes of that section and section 22AAB record holder is defined in section 220(18) for the purposes of that section 51 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 registered person has the meaning given by section 2(1) of the Goods and Ser- vices Tax Act 1985 registration Act is defined in section 169(11) for the purposes of that section reject, for the purposes of Parts 4A and 8A, means to reject something in whole or in part relative is defined in section 173M(5) for the purpose of that section relief company means, in relation to a taxpayer, a company in which— (a) (b) (c) the taxpayer owns 50% or more of the shares: the taxpayer and 1 other person jointly own 50% or more of the shares: the taxpayer is a shareholder-employee, and the company satisfies para- graphs (a) and (c) of the definition of close company in section YA 1 of the Income Tax Act 2007 relinquishment, in section 91, has
 the same meaning as in section YA 1 of the Income Tax Act 2007 reportable income is defined in section 22D(3) for the purposes of this Act and the Income Tax Act 2007 reportable unpaid tax is defined in schedule 7, part C, subpart 1, clause 33(12) for the purposes of that clause representative means a person who— (a) (b) (c) is eligible under section 124D(2) to act as a representative; and is approved by the Commissioner as a representative; and does not later have their approval of representative status disallowed by the Commissioner request, for a mode of communication, has the meaning set out in section 14B research and development certificate means a research and development cer- tificate described in section 124ZI resident foreign trustee means a person who,— (a) (b) either alone or jointly with another person, acts as a trustee of a foreign trust; and is resident in New Zealand within the meaning of section YD 1, YD 2, or YD 3 (excluding section YD 2(2)) of the Income Tax Act 2007 residual income tax— (a) (b) is defined in section 120KB(4) for the purposes of Part 7: for the purposes of any other provision of this Act, has the same mean- ing as in section YA 1 of the Income Tax Act 2007 response period is defined in section 89AB responsible department is defined in schedule 7, part C, subpart 2, clause 46(2) for the purposes of that clause 52 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 restricted information, in sections 87 and 205, means any information that the Commissioner has obtained under the Inland Revenue Acts, including all Acts (whether repealed or not) at any time administered by or in the department, or arising out of such other functions as may from time to time have been lawfully conferred on the Commissioner return period means— (a) (b) the period covered by a tax return, or which would be covered by a tax return if one were provided: for a tax return that relates to a transaction, the time within which the transaction
 must be returned revenue information is defined in section 16C(2) for the purposes of Part 3, subpart 3A and schedule 7 revenue law is defined in section 16C(1) for the purposes of Part 3, subpart 3A and schedule 7 revenue officer is defined in section 16C(4) for the purposes of Part 3, subpart 3A RWT rate, for a person and resident passive income, means the basic rate for RWT given by the Income Tax Act 2007, in Schedule 1, Part D, for the person and the resident passive income second payment period, in sections 47 and 173(1)(b), has the same meaning as in section YA 1 of the Income Tax Act 2007 secondary employment earnings, for an employee and for a pay period, means a PAYE income payment that— (a) (b) is derived by the employee in the pay period from an employer; and is not— (i) (ii) a payment of primary employment earnings; or a schedular payment; or (iii) an extra pay security, for the purposes of section 7A, means a security given to the Com- missioner to secure the performance of a tax obligation, and includes a mort- gage or charge or other encumbrance over, or pledge of, an asset or right, and a guarantee or indemnity self-employed person is defined in schedule 7, part C, subpart 2, clause 42(3) for the purposes of that clause sensitive revenue information is defined in section 16C(3) for the purposes of Part 3, subpart 3A and schedule 7 serious threat is defined in section 18J(2) for the purposes of that section sex offence is defined in schedule 7, part C, subpart 2, clause 44(6) for the pur- poses of that clause 53 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 short-process ruling means a short-process ruling under sections 91EK to 91ET shortfall penalty means a penalty imposed under any of sections 141AA to 141K for taking an incorrect tax position or for doing or failing to do anything specified or described in those sections social security agreement is defined in schedule 7, part C, subpart 2, clause 45(7) for the purposes of that
 clause standard-cost household service means a service that is a standard-cost household service under a determination that is made by the Commissioner under section 91AA START tax type means— (aa) income tax: (a) GST: (abb) PAYE: (abc) employees’ child support deducted by employers: (abd) salary or wage deductions (as defined in section 4(1) of the Student Loan Scheme Act 2011): (abe) KiwiSaver deductions made by employers under Part 3, subpart 1 of the KiwiSaver Act 2006: (abf) compulsory employer contributions made by employers under Part 3, subpart 3A of the KiwiSaver Act 2006: (abg) ESCT: (abh) RSCT: (ab) WFF tax credits: (ac) tax credits under section 41A: (b) (c) FBT: RWT: (d) NRWT: (e) (f) (g) (h) approved issuer levy: RLWT: gaming-machine duty: income tax liability of portfolio investment entities to which section HM 42 or HM 43 of the Income Tax Act 2007 applies status ruling means a ruling made under section 91GA student allowance means an allowance paid under regulations made under section 303 of the Education Act 1989 54 Reprinted as at 1 April 2020 tax— (a) means— Tax Administration Act 1994 Part 1 s 3 (i) (ii) (iii) a tax, levy, or duty of any type imposed by a tax law, regardless of how the tax, levy, or duty is described: an amount deemed by a tax law to be a tax, levy, or duty: any other amount payable to the Commissioner under a tax law, including: (A) (B) (C) [Repealed] an amount imposed under section 157 of this Act or pay- able under section 43 of the Goods and Services Tax Act 1985: an amount payable by a payer (as defined in section 153 of the Child Support Act 1991) under Part 10 of the Child Support Act 1991: (CB) an amount required to be deducted under subpart 1 of Part 3 of the KiwiSaver Act 2006: (CC) an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that relates to a compulsory employer contribution: (CD) an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of
 the KiwiSaver Act 2006: (D) a salary or wage deduction (as defined in section 4(1) of the Student Loan Scheme Act 2011), or an amount recovered in accordance with section 193 of that Act: a credit of tax under a tax law: a tax of the general character described in any of paragraphs (i) to (iv)— (A) (B) that is imposed on or payable by a taxpayer in a country or territory other than New Zealand; or that is relevant under a tax law for the purposes of deter- mining a tax position: (iv) (v) but does not include— (vi) interest imposed under Part 7: (vii) subject to paragraph (b), a civil penalty: (viii) an amount of short payment under Part 3, subpart 3 of the Kiwi- Saver Act 2006 that does not relate to a compulsory employer contribution: 55 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 (ix) (x) financial support (as defined in section 2(1) of the Child Support Act 1991): an end-of-year repayment obligation or an overseas-based repay- ment obligation (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011): (xi) [Repealed] (xii) is a tax prescribed in section 173D: (xiii) [Repealed] (xiv) a fee described in section 226C: (ab) for the purposes of the application of this Act in relation to a regulation made under section CV 8 of the Income Tax Act 2007, includes an Aus- tralian wine producer rebate: (b) for the purposes of section 4A and Parts 7, 8, 8A, 9, 10, and 11, also includes a civil penalty: (c) for the purposes of sections 6, 6A, and 6B, includes— (i) (ii) (iii) revenue collected under, entitlements arising from, or amounts paid or payable under the Inland Revenue Acts; and loan interest charged on a loan balance (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011); and contributions administered by the Commissioner under the Kiwi- Saver Act 2006: (ca) for the purpose of Part 10B, includes— (i) (ii) financial support, as defined in section 2(1) of the Child Support Act 1991; and a repayment
 obligation, as defined in section 4(1) of the Student Loan Scheme Act 2011: (iii) [Repealed] (cb) for the purposes of sections 156 to 165, includes a combined tax and earner-related payment: (d) for the purpose of sections 176, 177, and 177A to 177D, means— (i) (ii) (iii) a tax, levy or duty of any type imposed by a tax law, regardless of how the tax, levy or duty is described: an amount deemed by a tax law to be a tax, levy or duty: any other amount payable to the Commissioner under a tax law, including: (A) [Repealed] 56 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 (B) (C) an amount imposed under section 157 of this Act or pay- able under section 43 of the Goods and Services Tax Act 1985: an amount payable by a payer, as defined in section 153 of the Child Support Act 1991, under Part 10 of that Act: (CB) an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that relates to a compulsory employer contribution: (CC) an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of the KiwiSaver Act 2006: (D) a salary or wage deduction (as defined in section 4(1) of the Student Loan Scheme Act 2011) or an amount recovered in accordance with section 193 of that Act: (iv) (v) (vi) a tax prescribed in section 173D: interest imposed under Part 7: a civil penalty: but does not include— (vii) [Repealed] (viii) financial support, as defined in section 2(1) of the Child Support Act 1991: (viiib) an amount of short payment under Part 3, subpart 3 of the Kiwi- Saver Act 2006 that does not relate to a compulsory employer contribution: (ix) an end-of-year repayment obligation or an overseas-based repay- ment obligation (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011) tax advice document is defined in section 20B(3) tax advisor is defined in section 20B(4) tax agent means a person who— (a) (b) (c) is eligible under section 124C(3) to be a tax agent; and is listed by
 the Commissioner as a tax agent; and is not later removed by the Commissioner from the list of tax agents tax code is defined in section 24B(1) tax contextual information is defined in section 20F(3) tax file number means an identification number that the Commissioner allo- cates to a person 57 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 tax form means a form or document a taxpayer is required by a tax law— (a) (b) to complete; and to provide to a person other than the Commissioner tax law means— (a) (b) (c) (d) a provision of the Inland Revenue Acts or an Act that an Inland Revenue Act replaces: an Order in Council or a regulation made under another tax law: a non-disputable decision: in relation to an obligation to provide a tax return or a tax form, also includes a provision of the Accident Rehabilitation and Compensation Insurance Act 1992 or a regulation made under that Act or the Accident Insurance Act 1998 or a regulation made under that Act or the Accident Compensation Act 2001 or a regulation made under that Act tax paid is defined in section 120C for the purposes of Part 7 tax payable is defined in section 120C for the purposes of Part 7 tax position means a position or approach with regard to tax under 1 or more tax laws, including without limitation a position or approach with regard to— (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (kb) (l) a liability for an amount of tax, or the payment of an amount of tax: an obligation to deduct or withhold an amount of tax, or the deduction or withholding of an amount of tax: a right to a tax refund, or to claim or not to claim a tax refund: a right to a credit of tax, or to claim or not to claim a credit of tax: the provision of a tax return, or the non-provision of a tax return: the derivation of an amount of income or exempt income or a capital gain, or the inclusion or non-inclusion of an amount in income: the incurring of an amount of expenditure or loss, or the allowing or denying as a
 deduction of an amount of expenditure or loss: the availability of a tax loss component or loss balance, or the use of a tax loss component or loss balance: the attaching of a credit of tax, or the receipt of or lack of entitlement to receive a credit of tax: the balance of a tax account or memorandum account of any type or description, or a debit or credit to such an account: the estimation of the provisional tax payable: the use of the AIM method for provisional tax and the software product of an approved AIM provider: whether the taxpayer must provide information to the Commissioner on the income other than reportable income that they derive for a tax year: 58 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 (m) the application of Part 3, subpart 3B: (n) (o) a right to a tax credit [Repealed] tax recovery agreement is defined in section 173B tax return— (a) means a form or document that a taxpayer is required to complete and return to the Commissioner whether provided in relation to a period or not; and (ab) (b) includes an individual’s final account that is treated under section 22I(1)(a) as a return of income; and includes a tax form issued by another taxpayer that the taxpayer provides to the Commissioner; but (bb) does not include a report required by section 185N to be provided to the Commissioner; and (c) does not include the prescribed form or electronic format under section 185K tax shortfall, for a return period, means— (a) the difference between the tax effect of a taxpayer’s tax position for the return period and the correct tax position for that period, when the tax- payer’s tax position— (b) (i) (ii) results in too little tax paid or payable by the taxpayer or another person: overstates a tax benefit, credit, or advantage of any type or description whatever by or benefiting the taxpayer or another per- son; but for a person that has taken a tax position for section 46(6B) (the tax pos- ition) and has not made an election under section RD
 7B of the Income Tax Act 2007, the amount of tax that they would have been liable to pay, if they had made an election under section RD 7B of that Act for the period, for the difference between the tax position and the correct tax position tax to pay is defined in section 139B taxation law is defined in section 91B for the purposes of Part 5A Taxation Review Authority, or Authority, means a Taxation Review Author- ity established or continued in existence under the Taxation Review Authorities Act 1994 taxpayer means a person who— (a) is liable to perform, or to comply with, a tax obligation; or (b) may take a tax position,— 59 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 whether as principal, or as an agent or employee or officer of another person, or otherwise taxpayer identification number, for a person and a jurisdiction other than New Zealand, means the functional equivalent of the person’s tax file number in that jurisdiction taxpayer’s paying rate is defined in section 120C for the purposes of Part 7 taxpayer’s tax position means— (a) a tax position taken by a taxpayer in or in respect of— (i) (ii) a tax return; or an individual’s final account that is treated under section 22I(1)(a) as a return of income; or (iii) a due date (b) [Repealed] taxpayer’s total tax figure is defined in section 141B for the purposes of that section TIN means a taxpayer identification number unacceptable tax position is defined in section 141B unpaid tax includes any amount of tax refunded under a tax law to the extent that the amount— (a) (b) is not properly refundable; or is in excess of any amount of tax that is refundable,— under the tax law victim is defined in schedule 7, part C, subpart 2, clause 44(6) for the purposes of that clause workplace legislation means— (a) (b) (c) Electricity Act 1992: Employment Relations Act 2000: Equal Pay Act 1972: (d) Gas Act 1992: (e) (f) Hazardous Substances and New Organisms Act 1996: Health and Safety in Employment Act
 1992: (g) Health and Safety at Work Act 2015: (h) Holidays Act 2003: (i) Machinery Act 1950: (j) Minimum Wage Act 1983: (k) Parental Leave and Employment Protection Act 1987: 60 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 (l) Volunteers Employment Protection Act 1973: (m) Wages Protection Act 1983: (n) WorkSafe New Zealand Act 2013: (o) an Act under or in relation to which a labour inspector or an employee of WorkSafe New Zealand or designated agency exercise their functions: (p) any regulations made under the Acts listed in paragraphs (a) to (o).
(2) Unless the context otherwise requires, and having regard to the context where there is more than 1 definition of the same term, other terms used in this Act have the same meanings as they have in the Income Tax Act 2007.
(3) (4) [Repealed] [Repealed] Section 3(1) abusive tax position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) abusive tax position: amended, on 17 October 2002 (applying on and after 1 December 2002), by section 73(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) acceptable interpretation: repealed, on 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) acceptable tax position: inserted, on 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(3) of the Taxation (Maori Organisations, Tax- payer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 3(1) accepted software package: inserted, on 2 June 2016, by section 76(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) accident compensation legislation: inserted, on 18 March 2019, by section 5(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) accounting period: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) activities as an airport operator: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 3(1) activities undertaken as an airport operator: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) activities undertaken as an airport operator: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) additional tax: repealed, on 26 July 1997 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(2) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) agency: inserted, on 18 March 2019, by section 5(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) applicant: inserted, on 18 March 2019, by section 5(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
61 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) applicant information: inserted, on 18 March 2019, by section 5(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) apply: inserted, on 2 June 2016, by section 76(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) approved advisor group: inserted, on 21 June 2005, by section 120(2) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 3(1) approved credit reporting agency: replaced, on 18 March 2019, by section 5(5) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) approved organisation: inserted, on 1 October 2006, by section 210(3) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 3(1) approved research and development cap: inserted, on 1 April 2019, by section 24(2) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 3(1) approved research provider: inserted, on 1 April 2019, by section 24(3) (and see sec- tion 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).

Section 3(1) arrangement: replaced, on 26 March 2003, by section 82(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) ask: inserted, on 2 June 2016, by section 76(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 3(1) assessment: inserted, on 26 March 2003 (applying for 2002–03 and subsequent income years), by section 82(5) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).
Section 3(1) assessment paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) assessment paragraph (c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) authorised officer: replaced, on 18 March 2019, by section 5(6) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) authorised officer of the Ministry: inserted, on 18 March 2019, by section 5(7) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) authorised officer of the Police: inserted, on 18 March 2019, by section 5(7) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) authorised savings institution: repealed, on 2 June 2016, by section 76(4) of the Taxa- tion (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) bank account: inserted, on 1 October 2015, by section 4(2) of the Tax Administration Amendment Act 2015 (2015 No 83).

Section 3(1) base amount: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(4) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
62 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) base amount: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) basis of exemption: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) beneficiary: replaced, on 18 March 2019, by section 5(8) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) beneficiary information: replaced, on 18 March 2019, by section 5(9) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) benefit: repealed, on 31 August 2017, by section 299(7) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 3(1) benefit: amended, on 31 August 2017, by section 299(6) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) bill of exchange: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(4) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) binding ruling: inserted (with effect on 1 April 1995), on 10 April 1995, by section 3(2) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) binding ruling paragraph (bb): inserted, on 1 October 2019, by section 5(10) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) binding ruling paragraph (d): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(a) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) book and document and book or document: repealed, on 29 August 2011, by section 142(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 3(1) business: amended, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(5) of the Tax Admin- istration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) business group amnesty: inserted, on 19 December 2007, by section 188(1) of the Tax- ation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 3(1) cardholder: repealed, on 31 August 2017, by section 299(8) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) cardholder information: repealed, on 31 August 2017, by section 299(9) of the Taxa- tion (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 3(1) certificate of exemption: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) challenge: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(6) of the Tax Admin- istration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) challenge paragraph (ab): inserted, on 29 August 2011, by section 142(3) of the Taxa- tion (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) challenge notice: inserted, on 29 August 2011 (applying for a dispute initiated by a tax- payer issuing a notice of proposed adjustment after 29 August 2011), by section 142(4) of the Taxa- tion (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

63 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) Charities Commission: repealed, on 1 July 2012, by section 16(2) of the Charities Amendment Act (No 2) 2012 (2012 No 43).
Section 3(1) chief executive: inserted, on 18 March 2019, by section 5(11) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) civil penalty: replaced (with effect on 1 April 1997), on 23 September 1997, by section 68(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 3(1) civil penalty paragraph (c): amended, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(b) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Section 3(1) civil penalty paragraph (cb): inserted, on 26 March 2003, by section 82(6) of the Taxa- tion (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) civil penalty paragraph (cc): inserted, on 1 July 2017, by section 9(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) civil penalty paragraph (d): replaced, on 1 December 2006, by section 231 of the Kiwi- Saver Act 2006 (2006 No 40).

Section 3(1) civil penalty paragraph (e): inserted, on 1 December 2006, by section 231 of the Kiwi- Saver Act 2006 (2006 No 40).
Section 3(1) civil penalty paragraph (e): amended, on 1 April 2009, by section 15 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 3(1) combined tax and earner premium deduction or combined tax and earner levy deduction: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) combined tax and earner-related payment: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) commercial production: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) Commission: inserted, on 18 March 2019, by section 5(12) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) Commissioner-set instalment date: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(7) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) Commissioner’s official opinion: inserted, on 7 September 2010, by section 126(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 3(1) Commissioner’s official opinion paragraph (a)(i): amended, on 2 June 2016, by section 76(5)(a) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) Commissioner’s official opinion paragraph (a)(ii): amended, on 2 June 2016, by sec- tion 76(5)(b) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 3(1) Commissioner’s statement of position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(7) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) company: inserted, on 18 March 2019, by section 5(13) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) competent authority: replaced, on 1 July 2014, by section 151(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
64 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) competent objection: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(9) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) consideration: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) consideration: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) contact address: inserted, on 1 April 2020, by section 261(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) contested act of assistance: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(b) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) contested tax: repealed, on 8 December 2009, by section 128 of the Taxation (Conse- quential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).

Section 3(1) contract payment: inserted, on 21 December 2004, by section 88(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) contract payment: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) co-operative company: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) Corporation: replaced, on 18 March 2019, by section 5(14) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) correct tax position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(10) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) CRS applied standard: inserted, on 1 July 2017, by section 9(3) of the Taxation (Busi- ness Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) CRS publication: inserted, on 1 July 2017, by section 9(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) CRS standard: inserted, on 1 July 2017, by section 9(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) credit report: replaced, on 18 March 2019, by section 5(15) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) date interest starts: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(10) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) day of determination of final liability: replaced, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(11) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) day of determination of final liability paragraph (a)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 3(1) day of determination of final liability paragraph (a)(vi): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
65 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) day of determination of final liability paragraph (b)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) day of determination of final liability paragraph (b)(ii): repealed, on 29 August 2011 (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 142(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) decision: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(12) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) debtor: repealed, on 31 August 2017, by section 299(10) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) debtor information: repealed, on 31 August 2017, by section 299(11) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 3(1) deferrable tax: replaced, on 24 February 2016, by section 245(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 3(1) deficient tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(14) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) Deputy Commissioner of Inland Revenue or Deputy Commissioner: repealed, on 10 April 1995, by section 3(3) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) determination: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 3(1) determination of loss: repealed, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(b) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) determination of loss carried forward: repealed, on 26 July 1996 (applying to 1997– 98 and subsequent income years), by section 430(c) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 3(1) determination of net loss: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) determination of net loss carried forward: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Mis- cellaneous Provisions) Act 2001 (2001 No 85).

Section 3(1) disclosure notice: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(15) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) discovery obligation: inserted, on 6 October 2009, by section 596(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 3(1) discretion: inserted (with effect on 1 April 1995), on 10 April 1995, by section 3(4) of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 3(1) District Commissioner of Inland Revenue: repealed, on 10 April 1995, by section 3(3) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) disposition: replaced, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

66 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) disposition: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) disputable decision: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(16) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) disputable decision paragraph (b): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(c) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) disputable decision paragraph (b)(iii): amended, on 1 April 2005, by section 88(3) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 3(1) disputable decision paragraph (b)(iv): replaced, on 29 August 2011 (applying for a dis- pute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 142(7) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) disputant: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(16) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) disputant’s statement of position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(16) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) disqualifying offence: inserted, on 21 December 2004, by section 88(4) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) disqualifying penalty: inserted, on 21 December 2004, by section 88(4) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 3(1) dividend: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(17) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) dividend treated as interest: repealed, on 1 April 2020, by section 261(3) of the Taxa- tion (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) document: inserted, on 29 August 2011, by section 142(5) of the Taxation (Tax Admin- istration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) due date: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(18) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) duty of the Commissioner: repealed, on 18 March 2019, by section 5(16) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) earnings as a self-employed person: inserted, on 18 March 2019, by section 5(17) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) earnings as a shareholder-employee: inserted, on 18 March 2019, by section 5(17) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) earnings-related compensation: replaced, on 18 March 2019, by section 5(18) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) employee: replaced, on 18 March 2019, by section 5(19) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
67 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) employee: amended, on 1 April 2019, by section 261(4) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) employer: replaced, on 18 March 2019, by section 5(20) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) employment income information: inserted, on 1 April 2019, by section 261(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) encumbrance: replaced, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) entitlement card: repealed, on 31 August 2017, by section 299(12) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 3(1) ESS deferral date: inserted, on 1 April 2019, by section 261(6) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) exceptional circumstance: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(20) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) excess tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(21) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) exempt person: repealed, on 1 April 2020, by section 261(8) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) exploratory well: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) exploratory well expenditure: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) family certificate of entitlement: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) family notice of entitlement: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) family notice of entitlement: amended, on 1 July 2018, by section 25(a) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 3(1) family scheme: inserted, on 1 July 2018, by section 25(b) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 3(1) family support certificate of entitlement: repealed, on 1 July 1996, by section 2 of the Tax Administration Amendment Act 1996 (1996 No 19).

Section 3(1) family support credit of tax: repealed, on 1 July 1996, by section 2 of the Tax Admin- istration Amendment Act 1996 (1996 No 19).
Section 3(1) family tax credit: repealed, on 24 May 1999 (applying on and after 1 October 1999), by section 15 of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).

Section 3(1) family trust: inserted, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 73(3) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
68 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) FATCA agreement: inserted, on 1 July 2017, by section 9(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) final account: inserted, on 1 April 2019, by section 5(21) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) fines defaulter: inserted, on 18 March 2019, by section 5(22) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) fines defaulter information: inserted, on 18 March 2019, by section 5(22) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) first instalment date: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(22) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) first PAYE period: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) first payment period: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) floating charge: repealed, on 1 May 2002, by section 191(1) of the Personal Property Securities Act 1999 (1999 No 126).

Section 3(1) FMA: inserted, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).
Section 3(1) foreign account information-sharing agreement: inserted, on 1 July 2014, by section 151(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 3(1) foreign tax: repealed, on 24 October 2001 (applying on first day of 2002–03 income years), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) fringe benefit: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) fringe benefit: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) fringe benefit tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(23) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) full and complete inspection: inserted, on 18 December 2006, by section 169(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 3(1) full and complete inspection paragraph (b): amended, on 18 March 2019, by section 5(23) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) gift-exempt body: amended, on 1 April 2019, by section 5(24) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) gift-exempt body paragraph (a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) gift-exempt body paragraph (b): replaced, on 1 April 2020, by section 261(9) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
69 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) government agency: replaced (with effect on 17 March 2020), on 25 March 2020, by section 32 of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).
Section 3(1) government screen production payment: inserted (with effect on 1 January 2010), on 7 September 2010, by section 126(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portabil- ity, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 3(1) GST: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(24) of the Tax Administra- tion Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) GST payable: inserted, on 1 April 2005, by section 88(5) of the Taxation (Venture Cap- ital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 3(1) GST ratio: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(5) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) GST ratio: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) hearing authority: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(24) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) holder: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 3(1) information demand: inserted, on 18 March 2019, by section 5(28) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) information requisition: repealed, on 18 March 2019, by section 5(29) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) implementation date: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) income other than reportable income: inserted, on 1 April 2019, by section 5(25) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) income statement: repealed, on 1 April 2019, by section 5(26) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) income tax payable: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(25) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) incremental late payment penalty: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(26) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) incremental late payment penalty: amended, on 19 December 2007, by section 188(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) incremental tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(27) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
70 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) individual: inserted, on 1 April 2019, by section 5(27) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) inflation-indexed instrument: inserted, on 30 June 2014, by section 151(3) of the Taxa- tion (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 3(1) inform: inserted, on 2 June 2016, by section 76(6) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 3(1) information: inserted, on 1 July 2017, by section 9(5) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) information holder: inserted, on 21 June 2005, by section 120(3) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) initial late payment penalty: inserted, on 26 July 1996 (applying on and after 1 Octo- ber 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(28) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) initial late payment penalty: amended, on 19 December 2007, by section 188(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) Inland Revenue officer: repealed, on 18 March 2019, by section 5(30) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) instalment date: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) instalment date: amended, on 1 October 2007 (applying for income years correspond- ing to 2008–09 and subsequent tax years), by section 210(6) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) instalment portion: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(30) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) instrument: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8 and 8A of the Tax Administration Act 1994), by section 3(31) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) instrument, instrument of conveyance, and instrument of nomination of shares: repealed, on 20 May 1999, by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).

Section 3(1) integrity of the tax system: inserted, on 26 June 2019, by section 82(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 3(1) interest concession provisional taxpayer: inserted, on 1 April 2017, by section 101(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) interest instalment date: inserted, on 1 October 2007 (applying for income years cor- responding to 2008–09 and subsequent tax years), by section 210(7) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) interest instalment date: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) interest paid to a taxpayer: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(32) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) interest period: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(32) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
71 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) investment income: inserted, on 1 April 2020, by section 261(10) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) investment income information: inserted, on 1 April 2020, by section 261(10) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) IR5 taxpayer: repealed, on 24 February 2016, by section 245(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 3(1) issuer: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) issuing officer: replaced, on 18 March 2019, by section 5(31) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) judicial officer: repealed, on 1 September 2013, by section 302(2) of the Search and Surveillance Act 2012 (2012 No 24).
Section 3(1) large multinational group: inserted, on 18 March 2019, by section 5(32) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) late filing penalty: replaced (with effect on 1 April 2008), on 6 October 2009, by sec- tion 596(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) late payment penalty: replaced, on 20 May 1999 (applying on and after 1 April 1997), by section 62(1)(d) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 3(1) late payment penalty paragraph (b): amended, on 27 March 2001 (applying on and after 1 April 2002), by section 44(4) of the Taxation (Beneficiary Income of Minors, Services-Rela- ted Payments and Remedial Matters) Act 2001 (2001 No 4).
Section 3(1) late payment penalty paragraph (b)(i): repealed, on 24 February 2016, by section 245(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Mat- ters) Act 2016 (2016 No 1).

Section 3(1) late payment penalty paragraph (b)(ii): repealed, on 24 February 2016, by section 245(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Mat- ters) Act 2016 (2016 No 1).
Section 3(1) late payment penalty paragraph (b)(iii): repealed, on 24 February 2016, by section 245(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Mat- ters) Act 2016 (2016 No 1).

Section 3(1) late payment penalty paragraph (b)(iv): repealed, on 21 December 2010, by section 143(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 3(1) late payment penalty paragraph (b)(viii): amended, on 21 December 2004, by section 88(6) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 3(1) legal personal representative: replaced, on 18 March 2019, by section 5(33) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) life insurer: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) maintain: inserted, on 1 July 2017, by section 9(6) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
72 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) Maori: repealed, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 82(8) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).
Section 3(1) Maori authority distribution penalty tax: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) Ministry: inserted, on 18 March 2019, by section 5(34) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) natural person: inserted, on 29 March 2018, by section 261(11) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) new provisional taxpayer: replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) new return date: repealed (with effect on 1 April 2005), on 18 December 2006, by section 169(3)(a) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 3(1) New Zealand tax: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provi- sions) Act 2001 (2001 No 85).
Section 3(1) nominated person: inserted, on 18 March 2019, by section 5(35) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) non-exempt person: repealed, on 1 April 2020, by section 261(12) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) non-filing taxpayer: inserted, on 1 April 2019, by section 5(36) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) non-qualifying objection: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(35) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) non-qualifying objection paragraph (c): repealed, on 1 April 2005 (effective for 2005– 06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 3(1) non-resident seasonal worker: inserted (with effect on 1 April 2008), on 30 June 2014, by section 151(4) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 3(1) notice: replaced, on 2 June 2016, by section 76(7) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 3(1) notice of proposed adjustment: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(36) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) notice of proposed adjustment: amended, on 26 November 1998 (applying on and after 1 April 1999), by section 25(1) of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).

Section 3(1) notice of proposed adjustment paragraph (b): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(4) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) notify: inserted, on 2 June 2016, by section 76(8) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

73 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) obvious error: inserted, on 26 June 2019, by section 82(3) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 3(1) officer: amended, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(37) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) offshore payment: amended, on 18 March 2019, by section 5(37) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) offshore person: inserted, on 1 October 2015, by section 4(3) of the Tax Administration Amendment Act 2015 (2015 No 83).

Section 3(1) on time: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(38) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) original return date: repealed (with effect on 1 April 2005), on 18 December 2006, by section 169(3)(b) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 3(1) other income: inserted, on 1 April 2019, by section 5(38) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) other income: repealed, on 20 August 1997 (applying to tax on taxable income for 1998–99 and subsequent income years), by section 12 of the Taxation (Superannuitant Surcharge Abolition) Act 1997 (1997 No 59).

Section 3(1) outstanding tax: inserted, on 17 October 2002 (applying on and after 1 December 2002), by section 73(4) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) paid: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(39) of the Tax Administra- tion Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) parental leave: inserted, on 18 March 2019, by section 5(39) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) passive income: inserted, on 1 July 2017, by section 9(7) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) payday: inserted, on 1 April 2019, by section 261(13) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) PAYE period: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) payment: amended, on 1 April 2020, by section 261(14) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) payment: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) payroll software: inserted, on 1 April 2019, by section 261(15) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) penal tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(41) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
74 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) penalty: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(42) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) period of deferral: replaced, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(43) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) period of deferral paragraph (a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(5)(a) of the Taxation (Taxpayer Assessment and Mis- cellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) period of deferral paragraph (b): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(5)(b) of the Taxation (Taxpayer Assessment and Mis- cellaneous Provisions) Act 2001 (2001 No 85).

Section 3(1) permit area: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) permitted disclosure: inserted, on 18 March 2019, by section 5(40) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) person: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(44) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) person incorrectly assumed to be a provisional taxpayer: repealed, on 18 March 2019, by section 5(41) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) person incorrectly assumed to be a taxpayer: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(45) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) person to whom this section applies: repealed, on 18 March 2019, by section 5(41) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) person with access to restricted information: repealed, on 18 March 2019, by section 5(41) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) personal information: inserted, on 18 March 2019, by section 5(42) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) petroleum mining operations: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) petroleum permit: replaced (with effect on 1 April 2005), on 2 November 2012, by section 170(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 3(1) petroleum permit: amended (with effect on 1 April 2008), on 2 November 2012 (apply- ing for the 2008–09 and later income years), by section 170(3)(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 3(1) petroleum permit: amended (with effect on 1 April 2008), on 2 November 2012 (apply- ing for the 2008–09 and later income years), by section 170(3)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 3(1) policyholder loss: repealed, on 26 July 1996 (applying to the 1997–98 and subsequent income years), by section 430(e) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

75 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) policyholder net loss: inserted, on 26 July 1996 (applying to the 1997–98 and subse- quent income years), by section 430(e) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) policyholder net loss: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) pre-populated account: inserted, on 1 April 2019, by section 5(43) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) pre-populated account: amended, on 23 March 2020, by section 192(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 3(1) prescribed: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) primary employment earnings: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) private domestic worker: inserted, on 18 March 2019, by section 5(44) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) private dwelling: replaced, on 18 March 2019, by section 5(45) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) proceedings: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(46) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) professional trustee: inserted, on 16 November 2015, by section 20 of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).

Section 3(1) promoter: inserted, on 7 September 2010, by section 126(4) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) property: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) property: amended, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(e) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) property or documents: inserted, on 18 March 2019, by section 5(46) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) proposed adjustment: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(47) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) proscribed question: inserted, on 7 September 2010, by section 126(5) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 3(1) proscribed question paragraph (b): amended, on 1 October 2019, by section 5(47) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) proscribed question paragraph (e): inserted, on 1 April 2019, by section 24(4) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).

76 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) provider of digital services: inserted, on 18 March 2019, by section 5(48) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) provisional tax associate: inserted, on 1 April 2017, by section 101(5) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) provisional tax interest avoidance arrangement: inserted, on 1 April 2017, by section 101(6) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) provisional tax paid: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(47) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) provisional tax payable: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(47) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) provisional taxpayer: replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) public services: inserted, on 18 March 2019, by section 5(49) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) qualifying individual: inserted, on 1 April 2019, by section 5(50) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) qualifying person: repealed, on 31 August 2017, by section 299(13) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 3(1) qualifying resident foreign trustee: repealed, on 21 February 2017, by section 9(8) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) qualifying tax in dispute: repealed, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(48) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) ratio instalment date: inserted, on 1 October 2007 (applying for income years corres- ponding to 2008–09 and subsequent tax years), by section 210(10) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 3(1) ratio instalment date: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) reconciliation statement: repealed, on 1 April 2020, by section 261(16) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) record paragraph (a): amended, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(49) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) record paragraph (b): amended, on 1 April 2020, by section 261(17) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) record holder: amended, on 1 April 2020, by section 261(18) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) Regional Controller of Inland Revenue or Regional Controller: repealed, on 10 April 1995, by section 3(6) of the Tax Administration Amendment Act 1995 (1995 No 24).

77 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) registered person: replaced, on 29 March 2018, by section 261(19) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) registration Act: inserted, on 25 November 2003, by section 103(1) of the Taxation (GST, Trans-Tasman, Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 3(1) registration Act to which the property is subject: repealed, on 25 November 2003, by section 103(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 3(1) reject: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(50) of the Tax Administra- tion Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) relative: inserted, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 73(5) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) relief company: inserted, on 30 June 2014, by section 151(5) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 3(1) relinquishment: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) reportable income: inserted, on 1 April 2019, by section 5(51) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) reportable unpaid tax: replaced, on 18 March 2019, by section 5(52) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) representative: inserted, on 18 March 2019, by section 5(53) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) request: inserted, on 2 June 2016, by section 76(8) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) research and development certificate: inserted, on 1 April 2020, by section 43(2) (and see section 38 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).

Section 3(1) resident foreign trustee: inserted, on 1 October 2006, by section 210(11) of the Taxa- tion (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) resident foreign trustee paragraph (a): amended, on 1 April 2019, by section 5(54) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) resident foreign trustee paragraph (b): amended, on 1 April 2008 (effective for 2008– 09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) residual income tax: replaced, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(51) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) residual income tax paragraph (a): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(12) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) residual income tax paragraph (b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
78 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) residual income tax paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) response period: replaced (with effect on 1 April 2008 and applying for 2008–09 and later income years), on 6 October 2009, by section 596(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 3(1) responsible department: inserted, on 18 March 2019, by section 5(55) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) return date: repealed (with effect on 1 April 2005), on 18 December 2006, by section 169(3)(c) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 3(1) return period: replaced, on 20 May 1999 (applying on and after 1 April 1999), by sec- tion 62(1)(f) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) revenue information: inserted, on 18 March 2019, by section 5(56) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) revenue law: inserted, on 18 March 2019, by section 5(56) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) revenue officer: inserted, on 18 March 2019, by section 5(56) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) RWT exemption certificate: repealed, on 1 April 2020, by section 261(21) of the Taxa- tion (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) RWT rate: inserted (with effect on 1 April 2010), on 7 September 2010, by section 126(6) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 3(1) second instalment date: repealed, on 1 October 2007 (applying for income years cor- responding to 2008–09 and subsequent tax years), by section 210(14) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) second PAYE period: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) second payment period: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) secondary employment earnings: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) security: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A), by section 3(55) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) self-employed person: inserted, on 18 March 2019, by section 5(57) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) sensitive revenue information: inserted, on 18 March 2019, by section 5(58) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) serious threat: inserted, on 18 March 2019, by section 5(58) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

79 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) sex offence: inserted, on 18 March 2019, by section 5(58) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) separated person: repealed, on 17 October 2002 (applying on 1 December 2002), by section 73(6) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 3(1) settlement: repealed, on 21 February 2017, by section 9(9) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) settlor: repealed, on 21 February 2017, by section 9(10) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) short-process ruling: inserted, on 1 October 2019, by section 5(59) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) shortfall penalty: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(56) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) shortfall penalty: amended (with effect on 1 April 2005), on 21 June 2005, by section 120(4) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) social security agreement: inserted, on 18 March 2019, by section 5(60) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) special account: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) special tax code certificate: repealed, on 1 April 2019, by section 261(22) of the Taxa- tion (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) special tax code notification: repealed, on 1 April 2019, by section 261(22) of the Tax- ation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) specified dividends: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) specified rate of additional tax: repealed, on 26 July 1996 (applying on or after 1 Octo- ber 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(58) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) specified rate of interest: repealed, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(59) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) standard-cost household service: inserted, on 25 November 2003, by section 103(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 3(1) START tax type: inserted, on 1 April 2018, by section 261(23) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) START tax type paragraph (aa): inserted, on 1 April 2019, by section 5(61) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) START tax type paragraph (a): replaced, on 1 April 2019, by section 5(61) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

80 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) START tax type paragraph (abb): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (abc): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 3(1) START tax type paragraph (abd): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (abe): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 3(1) START tax type paragraph (abf): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (abg): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 3(1) START tax type paragraph (abh): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (ab): inserted, on 1 April 2019, by section 5(61) of the Tax- ation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) START tax type paragraph (ac): inserted, on 1 April 2019, by section 5(61) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) status ruling: inserted, on 20 May 1999 (applying on or after 20 May 1999), by section 62(1)(g) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 3(1) student allowance: inserted, on 21 December 2004, by section 88(9) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) tax: replaced, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(60) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax paragraph (a)(iii)(A): repealed (with effect on 30 June 2009 and applying for all income years beginning on or after 1 July 2009), on 6 October 2009, by section 596(5) of the Taxa- tion (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 3(1) tax paragraph (a)(iii)(B): replaced, on 26 July 1996 (applying to 1997–98 and subse- quent income years), by section 430(f) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax paragraph (a)(iii)(CB): inserted, on 1 December 2006, by section 231 of the Kiwi- Saver Act 2006 (2006 No 40).

Section 3(1) tax paragraph (a)(iii)(CC): inserted, on 1 April 2008, by section 14(a) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 3(1) tax paragraph (a)(iii)(CD): inserted, on 1 April 2008, by section 14(a) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (a)(iii)(D): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 3(1) tax paragraph (a)(v)(A): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(g) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 3(1) tax paragraph (a)(viii): replaced, on 1 April 2008, by section 14(b) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (a)(x): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 3(1) tax paragraph (a)(x): amended (with effect on 1 April 2012), on 30 March 2013, by section 52(2) of the Student Loan Scheme Amendment Act 2013 (2013 No 10).
81 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) tax paragraph (a)(xi): repealed, on 1 April 2019, by section 5(62)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) tax paragraph (a)(xii): inserted, on 8 September 1999 (applying on or after 20 May 1999), by section 58(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
Section 3(1) tax paragraph (a)(xiii): repealed, on 1 April 2020, by section 261(24) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) tax paragraph (a)(xiv): inserted, on 29 August 2011, by section 142(10) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 3(1) tax paragraph (ab): inserted, on 21 December 2005, by section 9 of the Taxation (Urgent Measures) Act 2005 (2005 No 121).
Section 3(1) tax paragraph (ab): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) tax paragraph (c): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (ca): inserted, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 73(7)(a) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 3(1) tax paragraph (ca)(ii): amended, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (ca)(iii): repealed, on 1 April 2019, by section 5(62)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) tax paragraph (cb): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax paragraph (d): inserted, on 10 October 2000 (applying to 2001–2002 and subsequent income years), by section 60(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 3(1) tax paragraph (d): amended, on 17 October 2002 (applying on or after 1 December 2002), by section 73(7)(b) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) tax paragraph (d)(iii)(A): repealed (with effect on 30 June 2009 and applying for all income years beginning on or after 1 July 2009), on 6 October 2009, by section 596(5) of the Taxa- tion (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 3(1) tax paragraph (d)(iii)(CB): inserted, on 1 April 2008, by section 14(c) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (d)(iii)(CC): inserted, on 1 April 2008, by section 14(c) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 3(1) tax paragraph (d)(iii)(D): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (d)(vii): repealed, on 27 March 2001 (applying on first day of 2001–02 income year), by section 44(5)(b) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).

Section 3(1) tax paragraph (d)(viiib): inserted, on 1 April 2008, by section 14(d) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (d)(ix): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

82 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) tax paragraph (d)(ix): amended (with effect on 1 April 2012), on 30 March 2013, by section 52(2) of the Student Loan Scheme Amendment Act 2013 (2013 No 10).
Section 3(1) tax advice document: inserted, on 21 June 2005, by section 120(5) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 3(1) tax advisor: inserted, on 21 June 2005, by section 120(5) of the Taxation (Base Main- tenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 3(1) tax agent: replaced, on 19 December 2007, by section 188(6) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) tax agent paragraph (a): amended, on 18 March 2019, by section 5(63)(a) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) tax agent paragraph (b): replaced, on 18 March 2019, by section 5(63)(b) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) tax code: inserted, on 1 April 2019, by section 261(25) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) tax code certificate: repealed, on 1 April 2019, by section 261(26) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) tax code notification: repealed, on 1 April 2019, by section 261(26) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 3(1) tax contextual information: inserted, on 21 June 2005, by section 120(6) of the Taxa- tion (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) tax deduction: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) tax file number: inserted, on 1 October 2015, by section 4(3) of the Tax Administration Amendment Act 2015 (2015 No 83).
Section 3(1) tax form: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) tax law: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax law paragraph (d): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 3(1) tax law paragraph (d): amended, on 1 April 2002, by section 338 of the Injury Preven- tion, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 3(1) tax law paragraph (d): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).
Section 3(1) tax or duty: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(60) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) tax paid: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax payable: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
83 Part 1 s 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) tax position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax position: amended, on 26 March 2003 (applying to a tax position taken by a tax- payer on or after 1 April 2003), by section 82(9)(a) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) tax position: amended, on 26 March 2003 (applying to a tax position taken by a tax- payer on or after 1 April 2003), by section 82(9)(b) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 3(1) tax position paragraph (f): replaced, on 26 July 1996 (applying to 1997–98 and subse- quent income years), by section 430(h) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax position paragraph (f): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 3(1) tax position paragraph (g): replaced, on 26 July 1996 (applying to 1997–98 and subse- quent income years), by section 430(h) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax position paragraph (g): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 3(1) tax position paragraph (h): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax position paragraph (j): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) tax position paragraph (k): inserted, on 23 September 1997 (applying to 1998–99 and subsequent income years), by section 68(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 3(1) tax position paragraph (kb): inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 49(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) tax position paragraph (l): replaced, on 1 April 2019, by section 5(64)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) tax position paragraph (m): replaced, on 1 April 2019, by section 5(64)(b) of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) tax position paragraph (n): inserted, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(d) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) tax position paragraph (n): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 3(1) tax position paragraph (o): repealed, on 1 April 2020, by section 261(27) of the Taxa- tion (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) tax recovery agreement: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(b) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 3(1) tax return: replaced, on 1 July 2014, by section 151(6) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
84 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 3 Section 3(1) tax return paragraph (a): amended, on 2 June 2016, by section 76(12) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 3(1) tax return paragraph (ab): inserted, on 1 April 2019, by section 5(65) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) tax return paragraph (bb): inserted, on 21 February 2017, by section 9(11) of the Taxa- tion (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 3(1) tax shortfall: replaced, on 29 March 2018, by section 261(28) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) tax to pay: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) taxation law: inserted (with effect on 1 April 1995), on 10 April 1995, by section 3(8) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) taxpayer: replaced, on 26 July 1996 (applying on and after 1 October 1996 for the pur- poses of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(62) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 3(1) taxpayer identification number: inserted, on 21 February 2017, by section 9(12) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) taxpayer’s paying rate: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(62) of the Tax Administration Amendment Act (No 2) Act 1996 (1996 No 56).

Section 3(1) taxpayer’s tax position: replaced, on 7 October 1998 (applying to 1999–2000 and sub- sequent income years), by section 3(1)(e) of the Taxation (Simplification and Other Remedial Mat- ters) Act 1998 (1998 No 101).
Section 3(1) taxpayer’s tax position paragraph (a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(7)(a) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 3(1) taxpayer’s tax position paragraph (a)(ii): replaced, on 1 April 2019, by section 5(66) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) taxpayers tax position paragraph (b): repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(7)(b) of the Taxation (Taxpayer Assessment and Mis- cellaneous Provisions) Act 2001 (2001 No 85).

Section 3(1) taxpayer’s total tax figure: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(62) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) third instalment date: repealed, on 1 October 2007 (applying for income years corres- ponding to 2008–09 and subsequent tax years), by section 210(17) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 3(1) TIN: inserted, on 21 February 2017, by section 9(13) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) trade credit: repealed, on 20 May 1999 (applying on and after 20 May 1999), by sec- tion 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 3(1) trustee income: repealed, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(18) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
85 Part 1 s 4 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 3(1) unacceptable tax position: inserted, 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(10) of the Taxation (Maori Organisations, Tax- payer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) underestimation penalty: repealed, on 23 September 1997 (applying to 1998–99 and subsequent income years), by section 68(6) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 3(1) unpaid tax: inserted, on 26 July 1996 (applying on and from 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(65) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) victim: inserted, on 18 March 2019, by section 5(67) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(1) withdrawal tax: repealed, on 2 June 2016, by section 76(13) of the Taxation (Transfor- mation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) workplace legislation: inserted, on 18 March 2019, by section 5(68) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 3(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(3): repealed (with effect on 1 April 2005), on 3 April 2006 (applying for income years cor- responding to 2005–06 and subsequent tax years), by section 210(19) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(4): repealed (with effect on 1 April 2005), on 3 April 2006 (applying for income years cor- responding to 2005–06 and subsequent tax years), by section 210(19) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
4 Construction of statutory references Except where there is express provision to the contrary,— (a) (b) a reference in this Act to a particular Part, or section, is to be construed as a reference to a Part, or section, of this Act; and a reference in this Act to some other particular element is to be con- strued as a reference to that element in its immediate context.
For example, a reference to paragraph (f) is to be construed as a reference to paragraph (f) of the section, subsection, definition, or clause in which that para- graph is contained.
4A Construction of certain provisions (1) In this Act— (a) (b) a provision referring to a tax liability or to a tax obligation, or to some- thing a person must do, refers to a taxpayer’s liability or obligation under a tax law: a provision referring to a taxpayer taking a tax position or to a taxpayer’s tax position, also refers to the taxpayer’s— (i) claiming or returning or not claiming or returning the tax position; or 86 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 4A (ii) paying, deducting, or withholding, or not paying, not deducting, or not withholding, an amount of tax; or (iii) being placed in the tax position,— whether knowingly or intentionally or involuntarily: (c) (ca) (d) (e) (f) (g) a provision referring to a tax position taken in a tax return refers to a tax position taken explicitly or implicitly in the tax return: a provision referring to a tax position taken under Part 3, subpart 3B refers to a tax position taken explicitly or implicitly in an individual’s final account for a tax year, whether or not the tax position arises from information included by the Commissioner in the individual’s pre-popu- lated account: a provision referring to a taxpayer’s obligation to pay an amount of tax refers to the taxpayer’s obligation to pay tax to the Commissioner: a provision referring to a taxpayer’s obligation to provide a tax return refers to the taxpayer’s obligation to complete and provide the tax return to the Commissioner: a provision referring to a taxpayer’s obligation to provide a tax form refers to the taxpayer’s obligation to complete and provide the tax form to the person entitled to it: a provision referring to any tax (including, for the avoidance of doubt, a penalty) or interest is to be taken to be a reference to all, or part, or the relevant part, of the tax or interest.
(2) For the purposes of this Act— (a) (b) (bb) (c) (d) (e) [Repealed] an amount of tax is deemed to be withheld when payment is made of the net amount of a PAYE income payment: a contribution deduction under the KiwiSaver Act 2006 is deemed to be made when payment is made of the net amount of a PAYE income pay- ment: the amount withheld or deducted described in paragraph (b) or paragraph (bb) is deemed to have been applied for a purpose other than in payment to the Commissioner if the amount is not paid to the Commissioner by the relevant due date: if the amount withheld or deducted described in paragraph (b) or para- graph (bb) is not paid to the Commissioner by the due date, the amount is deemed to be unpaid tax: despite paragraph (d), and only for the purposes of Part 10B, the amount of tax deemed to be withheld referred to in paragraph (b) is treated as tax paid although it may not have been paid to the Commissioner by the due date.
87 Part 1 s 4A Tax Administration Act 1994 Reprinted as at 1 April 2020 (3) References in this Act to tax liabilities for withholding or deducting an amount of tax, or making or accounting for amounts deducted or amounts withheld, under the PAYE rules, to the extent necessary, are also to be construed as including references to liabilities for withholding, deducting, making, or accounting for,— (a) deductions of premiums payable under the Accident Rehabilitation and Compensation Insurance Act 1992 or regulations made under that Act or the Accident Insurance Act 1998 or a regulation made under that Act; or (aa) deductions of levies under the Accident Compensation Act 2001 or a regulation made under that Act; or (b) deductions under the Child Support Act 1991; or (bb) deductions under the KiwiSaver Act 2006; or (bc) amounts of compulsory employer contributions that must be paid under Part 3, subpart 3A of the KiwiSaver Act 2006 to the Commissioner, including an amount of compulsory employer contributions unpaid, spe- cified in a notice under section 101I(5) of that Act; or (c) salary or wage deductions under the Student Loan Scheme Act 2011,— where the relevant liabilities arise or are to be performed at the same time as the tax liabilities under the PAYE rules.
(4) When a taxpayer has an obligation under any of sections RA 5, RA 6, RA 10, RA 15 to RA 19, RD 2, RD 4, RD 22, RE 20, RE 21, or RF 13 of the Income Tax Act 2007— (a) (b) (c) furnishes a return that shows a liability to pay tax under that section; and the tax is required to be paid by a due date for a return period; and the liability shown in the return is greater than the tax that the taxpayer paid by the due date— the taxpayer’s tax position in respect of the due date is the tax paid and not the amount of tax shown as payable in the tax return.
(5) If a taxpayer does not provide a tax return for a return period, the taxpayer is deemed, in relation to each type of tax, to take, in respect of every due date that would be covered by a tax return for the return period if a return were provi- ded, a tax position that is based on the tax of that type paid by the taxpayer for that return period.
(6) Where— (a) a provision (in this subsection referred to as the relevant provision) of this Act applies in respect of a taxpayer making an objection to or a chal- lenge in respect of an assessment or other disputable decision, but not to both; and 88 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 1 s 4A (b) it is necessary or appropriate for the purposes of another provision of this Act that applies with respect to objections or challenges, but not to both, that the relevant provision apply,— the relevant provision is to be read as if it referred with respect to both objec- tions and challenges.
Section 4A: inserted, on 26 July 1996, by section 4 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 4A(1)(b)(ii): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 4A(1)(ca): replaced, on 1 April 2019, by section 6(1) (and see section 6(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 4A(2)(a): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 4A(2)(b): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 4A(2)(bb): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 4A(2)(c): amended (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(2)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 4A(2)(c): amended, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 4A(2)(c): amended (with effect from 1 April 1997), on 23 September 1997, by section 69(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 4A(2)(d): amended (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(2)(d): amended (with effect on 1 April 2008), on 6 October 2009, by section 597(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 4A(2)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 4A(2)(d): amended, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 4A(2)(d): amended (with effect from 1 April 1997), on 23 September 1997, by section 69(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 4A(2)(e): inserted (with effect on 1 April 2008), on 6 October 2009, by section 597(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
89 Part 1 s 4B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 4A(3)(a): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 4A(3)(aa): inserted, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 4A(3)(aa): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 4A(3)(bb): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 4A(3)(bc): inserted, on 1 April 2008, by section 16 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 4A(3)(c): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 4A(4): replaced (with effect on 1 April 1997), on 23 September 1997, by section 69(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 4A(4): amended (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
4B Application of Act in relation to Australian wine producer rebate (1) This section governs the application of this Act in relation to the rights and obligations of a person under a regulation made under section CV 8 of the Income Tax Act 2007, which relates to Australian wine producer rebates.
(2) This Act applies to the rights and obligations as if— (a) (b) (c) (d) a person’s claim for approval in respect of an Australian wine producer rebate were an application made by the person to the Commissioner for registration in respect of the administration of a tax imposed by an Inland Revenue Act: a person’s claim for a payment of an Australian wine producer rebate were an application by the person to the Commissioner for a refund of a tax imposed by an Inland Revenue Act: a decision concerning an entitlement of the person to a payment of an Australian wine producer rebate were a decision by the Federal Commis- sioner of Taxation for Australia concerning an entitlement of the person to a refund of a tax imposed by the Commonwealth of Australia: a payment to the person of an Australian wine producer rebate were a refund by the Federal Commissioner of Taxation for Australia of a tax imposed by the Commonwealth of Australia.
Section 4B: inserted, on 21 December 2005, by section 10 of the Taxation (Urgent Measures) Act 2005 (2005 No 121).

Section 4B(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
90 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 2 s 6 Part 2 Commissioner and department Subpart 2A—Commissioner and department Subpart 2A heading: inserted, on 26 June 2019, by section 83 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
5 Inland Revenue Department There shall continue to be a department of State, to be known as the Inland Revenue Department, which shall be the same department as the Inland Reve- nue Department continued under the Inland Revenue Department Act 1974.

Compare: 1974 No 133 s 3(1) 5B Commissioner of Inland Revenue The person appointed as chief executive of the department under the State Sec- tor Act 1988 is designated the Commissioner of Inland Revenue.
Section 5B: inserted, on 26 June 2019, by section 84 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Subpart 2B—Care and management of tax system Subpart 2B heading: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Responsibilities and duties Heading: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
6 Responsibility of Ministers and officials to protect integrity of tax system Best endeavours to protect integrity of tax system (1) Every Minister and every officer of any government agency having responsi- bilities under this Act or any other Act in relation to the collection of tax and for the other functions under the Inland Revenue Acts must at all times use their best endeavours to protect the integrity of the tax system.
Meaning of integrity of tax system (2) Without limiting its meaning, the integrity of the tax system includes— (a) (b) (c) the public perception of that integrity; and the rights of persons to have their liability determined fairly, impartially, and according to law; and the rights of persons to have their individual affairs kept confidential and treated with no greater or lesser favour than the tax affairs of other per- sons; and (d) the responsibilities of persons to comply with the law; and 91 Part 2 s 6A Tax Administration Act 1994 Reprinted as at 1 April 2020 (e) (f) the responsibilities of those administering the law to maintain the confi- dentiality of the affairs of persons; and the responsibilities of those administering the law to do so fairly, impar- tially, and according to law.
Section 6: replaced, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6A Commissioner’s duty of care and management Care and management (1) (2) The Commissioner is charged with the care and management of the taxes covered by the Inland Revenue Acts and with such other functions as may be conferred on the Commissioner.
Highest net revenue practicable within the law In collecting the taxes committed to the Commissioner’s charge, and despite anything in the Inland Revenue Acts, it is the duty of the Commissioner to col- lect over time the highest net revenue that is practicable within the law having regard to— (a) (b) the resources available to the Commissioner; and the importance of promoting compliance, especially voluntary compli- ance, by all persons with the Inland Revenue Acts; and (c) the compliance costs incurred by persons.
Section 6A: replaced, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6B Directions to Commissioner Order for directions The Governor-General may, by Order in Council and with due regard to this subpart and the provisions of the State Sector Act 1988 and the Public Finance Act 1989, issue directions to the Commissioner in relation to the administration of the Inland Revenue Acts.
Limitations Subsection (1) does not authorise the giving of directions concerning the tax affairs of individual persons or the interpretation of tax law.

Order published Every order made under subsection (1) must, as soon as practicable after it is made,— (a) (b) be published in a publication chosen by the Commissioner; and be laid before the House of Representatives together with any accom- panying statement of the reasons for the order and any advice of the Commissioner in relation to it.
(1) (2) (3) 92 Reprinted as at 1 April 2020 Binding after 7 days Tax Administration Act 1994 Part 2 s 6C (4) An order made under subsection (1) becomes binding on the Commissioner on the 7th day after the date on which it is made.

Section 6B: replaced, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Remedial powers Heading: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6C Powers to modify provisions of Inland Revenue Acts Nature of remedial powers (1) (2) Sections 6D to 6G set out remedial powers that provide for modifications to, and exemptions from, provisions of the Inland Revenue Acts to apply in certain circumstances and for a limited time.
The powers are in addition to sections 6 and 6A.

Purpose of remedial powers The purpose of sections 6D to 6G is to provide flexibility to temporarily remedy or mitigate the effect of a provision of the Inland Revenue Acts by making a modification or granting an exemption when it is reasonably neces- sary— (a) (b) due to an obvious error in the provision: to give effect to the intended purpose or object of the provision, to resolve ambiguity, or to reconcile inconsistencies.
General application (3) A modification or exemption applies generally unless it is expressly stated that it applies only to a particular class of persons or circumstances.

Optional application (4) Despite subsection (3), a person to whom a modification or exemption is avail- able may choose whether or not to apply the modification or exemption by the means set out in the modification or exemption under section 6D or 6E, as applicable.
Effect of not applying modification or exemption (5) If a person chooses not to apply a modification or exemption, the law applies as if the modification or exemption did not exist in relation to the person.

Section 6C: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
93 Part 2 s 6D Tax Administration Act 1994 Reprinted as at 1 April 2020 6D Modifications made by Order in Council Orders in Council (1) The Governor-General may, by Order in Council made on the recommendation of the Minister of Revenue, modify the application of the Inland Revenue Acts by providing that a provision of the Inland Revenue Acts does not apply or applies with conditions.
Content of modifications (2) A modification made under subsection (1)— (a) must specify a period for which the modification applies; and (b) must, despite section 6C(3), allow a person to whom the modification is available to choose whether or not to apply the modification by means set out in the modification; and (c) may— (i) (ii) be subject to terms and conditions: state whether the modification applies generally or is limited to a particular class of persons or circumstances: (iii) provide for transitional, savings, and related matters; and (d) may be made by— (i) (ii) stating an alternative means of complying with the provision: substituting a discretionary power to be exercised by the Commis- sioner.
Application periods for modifications (3) For the purposes of subsection (2)(a), a period for which a modification applies— (a) must end no later than the end of the second income year after the income year corresponding to the tax year in which the modification comes into force; and (b) may include a period before the date on which the modification comes into force, but any period of retrospective application must not extend back more than 5 income years before the income year corresponding to the tax year in which the modification comes into force; and (c) subject to paragraph (b), may include a period before the date on which this section comes into force.
Opt-out or opt-in modifications permitted (4) For the purposes of subsection (2)(b), a modification may provide that it applies to a person to whom it is available— (a) (b) unless the person chooses not to apply it; or only if the person chooses to apply it.
94 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 2 s 6D Minister’s recommendations (5) Before making a recommendation referred to in subsection (1), the Minister of Revenue must be satisfied that— (a) the modification is reasonably necessary to do 1 or more of the follow- ing: (i) (ii) (iii) to remedy or mitigate the effect of an obvious error in a provision of the Inland Revenue Acts: to give effect to the intended purpose or object of a provision of the Inland Revenue Acts, or to resolve ambiguity: to reconcile an inconsistency between certain provisions of the Inland Revenue Acts, or between the relevant provision and an administrative practice of the Commissioner; and the modification does not materially affect the intended scope or effect of the provisions to which it applies; and the modification is not inconsistent with the intended purpose or object of the relevant provision; and the modification is the most appropriate way of addressing or resolving the issue at the time; and the extent of the modification is not broader than is reasonably necessary to address or resolve the issue that gave rise to it; and for a modification that applies to a person unless they choose not to apply it, the person has a reasonable opportunity to choose not to apply it; and a consultative process has been undertaken as described in section 6F, unless the Minister has dispensed with the consultative process under section 6F(3); and (b) (c) (d) (e) (f) (g) (h) making the modification will not, in substance, have the effect of extend- ing the period for which a modification previously made under this sec- tion, or an exemption previously granted under section 6E, applies.
Publication of modifications (6) The Minister’s reasons for recommending a modification, and an explanation of the way in which the modification complies with this section, must be pub- lished together with the modification.

Section 6D: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
95 Part 2 s 6E Tax Administration Act 1994 Reprinted as at 1 April 2020 6E Exemptions granted by Commissioner Exemptions (1) Subject to subsection (2), the Commissioner may grant an exemption from a provision of the Inland Revenue Acts if the Commissioner is satisfied that the exemption is reasonably necessary to do 1 or more of the following: (a) (b) (c) to remedy or mitigate the effect of an obvious error in a provision of the Inland Revenue Acts: to give effect to the intended purpose or object of a provision of the Inland Revenue Acts, or to resolve ambiguity: to reconcile an inconsistency between certain provisions of the Inland Revenue Acts, or between the relevant provision and an administrative practice of the Commissioner.
Limitations (2) The Commissioner may grant the exemption only if the Commissioner is satis- fied that— (a) the exemption— (i) (ii) (iii) (iv) does not materially affect the intended scope or effect of the pro- visions to which it applies; and is not inconsistent with the intended purpose or object of the rele- vant provision; and has no, or has only negligible, fiscal implications for the Crown; and is the most appropriate way of addressing or resolving the issue at the time; and the extent of the exemption is not broader than is reasonably necessary to address or resolve the issue that gave rise to it; and for an exemption that applies to a person unless they choose not to apply it, the person has a reasonable opportunity to choose not to apply it; and a consultative process has been undertaken as described in section 6F, unless the Commissioner has dispensed with the consultative process under section 6F(3); and granting the exemption will not, in substance, have the effect of extend- ing the period for which a modification previously made under section 6D, or an exemption previously granted under this section, applies.
(b) (c) (d) (e) Content of exemptions (3) An exemption made under subsection (1)— (a) must specify a period for which the exemption applies; and 96 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 2 s 6E (b) must, despite section 6C(3), allow a person to whom the exemption is available to choose whether or not to apply the exemption by means set out in the exemption; and (c) may— (i) (ii) include terms and conditions as the Commissioner thinks fit: state whether the exemption applies generally or is limited to a particular class of persons or circumstances: (iii) provide for transitional, savings, and related matters.
Application periods for exemptions (4) For the purposes of subsection (3)(a), a period for which an exemption applies— (a) must end no later than the end of the second income year after the income year corresponding to the tax year in which the exemption comes into force; and (b) may include a period before the date on which the exemption comes into force, but any period of retrospective application must not extend back further than the start of the income year corresponding to the tax year in which the exemption comes into force; and (c) subject to paragraph (b), may include a period before the date on which this section comes into force.
Opt-out or opt-in exemptions permitted (5) For the purposes of subsection (3)(b), an exemption may provide that it applies to a person to whom it is available— (a) (b) unless the person chooses not to apply it; or only if the person chooses to apply it.

Publication of exemptions (6) The Commissioner’s reasons for granting an exemption, and an explanation of the way in which the exemption complies with this section, must be published together with the exemption.
Status of exemptions (7) An exemption is a legislative instrument and a disallowable instrument for the purposes of the Legislation Act 2012, and must be presented to the House of Representatives under section 41 of that Act.

Section 6E: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
97 Part 2 s 6F Tax Administration Act 1994 Reprinted as at 1 April 2020 6F Consultation on proposed modifications and exemptions Consultative process (1) Before the Minister of Revenue recommends that a modification be made under section 6D, or the Commissioner grants an exemption under section 6E, a consultative process must be undertaken that includes the distribution, to per- sons or representatives of persons that it is considered reasonable to consult for the particular purpose, of— (a) (b) the proposed modification or exemption, as applicable; and an explanation of the way in which, as applicable,— (i) (ii) the modification would comply with the requirements of section 6D(5): the exemption would comply with the requirements of section 6E(2).
Period of consultation (2) The consultative process must provide a period of consultation of at least 6 weeks.

Cases of urgency (3) Despite subsections (1) and (2), the Minister or Commissioner, as applicable, may, if satisfied that a case of urgency exists, either reduce the period of con- sultation or dispense with the consultative process in relation to a modification or an exemption.
Section 6F: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
6G Meaning of obvious error For the purposes of this subpart, obvious error means an error of a type that arises only if— (a) (b) (c) the intended purpose or object of the relevant provision is clear; and the intended purpose or object cannot be carried into effect by the rele- vant provision; and the substance of the provision that Parliament would have made, had the error become known or had the circumstances been allowed for, is clear.
Section 6G: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

98 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 2 s 7A Subpart 2C—Functions and powers of Commissioner Subpart 2C heading: inserted, on 26 June 2019, by section 86 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
7 (1) Delegation of powers by Commissioner The Commissioner may delegate in accordance with sections 41 and 42 of the State Sector Act 1988 any of the Commissioner’s functions or powers under this Act or any other Act (including functions or powers delegated to the Com- missioner under this Act or any other Act), except that— (a) (b) the delegation of functions or powers delegated to the Commissioner by a Minister requires the prior written approval of that Minister; and the delegation of functions or powers delegated to the Commissioner by the State Services Commissioner requires the prior written approval of the State Services Commissioner.
(2) However, the Commissioner may not delegate to a person outside the Public Service (as described in section 41(2A) of the State Sector Act 1988) any of the following functions or powers: (a) (b) (c) (d) the Commissioner’s functions or powers in relation to obtaining infor- mation from and about taxpayers (sections 16 to 17L of this Act); and the Commissioner’s functions or powers in relation to imposing civil and criminal penalties on taxpayers in various circumstances (Part 9 of this Act, subpart 3 of Part 4 of the Student Loan Scheme Act 2011, and Part 12 of the Child Support Act 1991); and the Commissioner’s functions or powers in relation to deducting amounts from payments due (section 157 of this Act, section 193 of the Student Loan Scheme Act 2011 but in respect only of the powers in sec- tion 157 of this Act, and section 154 of the Child Support Act 1991); and the Commissioner’s functions or powers in relation to tax recovery agreements negotiated between the government of a territory outside New Zealand and the Government of New Zealand (Part 10A of this Act).
(3) Sections 41 and 42 of the State Sector Act 1988 apply to delegations under this section as if those delegations were made under section 41(1) of that Act.

Section 7: replaced, on 18 July 2013, by section 61 of the State Sector Amendment Act 2013 (2013 No 49).

Section 7(2)(a): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
7A Authorisation to take securities (1) The Commissioner may— (a) accept securities to secure the performance of tax obligations; and 99 Part 2 s 8 Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) (d) (e) (f) (g) require that securities be given on such terms (including the manner of payment of any costs and disbursements associated with the security) as the Commissioner specifies; and require that securities be transferred into the name of, and be held by, the Commissioner until the performance of a tax obligation or obligations; and if the Commissioner considers that the existing securities are or may be or become inadequate or insufficient, call for additional or substitute securities; and enforce a security if a taxpayer defaults in the performance of the tax obligation in respect of which the security was taken; and grant discharges, releases, or transfers of securities on terms the Com- missioner considers appropriate; and recover from a taxpayer the costs of accepting, enforcing, discharging, releasing, or transferring any security.
(2) (3) The Commissioner is not to be liable for any loss suffered in relation to an asset or right that is the subject of a security, unless the Commissioner is guilty of wilful misconduct in dealing with the asset or right.
For the purposes of this section, the Commissioner and the Commissioner’s successors in office— (a) (b) are deemed to be a corporation sole; and as such corporation sole, are to have and may exercise all the rights, powers, and privileges, and may incur all the liabilities and obligations, of a natural person of full age and capacity.
(4) Nothing in subsection (1) limits— (a) (b) (c) any tax law which specifies the Commissioner’s entitlement to a charge or other security; or the Commissioner’s rights under the terms of a document evidencing or constituting a security; or the Commissioner’s other rights to collect or recover tax or other amounts.

Section 7A: inserted, on 1 October 1996, by section 5 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
8 Deputy Commissioners of Inland Revenue [Repealed] Section 8: repealed, on 10 April 1995, by section 5 of the Tax Administration Amendment Act 1995 (1995 No 24).

100 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 2 s 13B 9 Regional Controllers of Inland Revenue [Repealed] Section 9: repealed, on 10 April 1995, by section 5 of the Tax Administration Amendment Act 1995 (1995 No 24).
10 District Commissioners of Inland Revenue [Repealed] Section 10: repealed, on 10 April 1995, by section 5 of the Tax Administration Amendment Act 1995 (1995 No 24).

11 Appointment of other officers [Repealed] Section 11: repealed, on 10 April 1995, by section 5 of the Tax Administration Amendment Act 1995 (1995 No 24).

12 (1) Official seal There shall be an official seal of the Inland Revenue Department, which shall be in the custody of the Commissioner.
(2) [Repealed] Section 12(2): repealed, on 10 April 1995, by section 6 of the Tax Administration Amendment Act 1995 (1995 No 24).

13 (1) Proof of signature of Commissioner The printed or electronic signature of the Commissioner or an officer of the department may be used on any certificate, notice, or other document in rela- tion to the exercise of the Commissioner’s or officer’s powers, duties, and functions under this or any other Act.
(2) Any certificate, notice, or other document purporting to bear the written, prin- ted, or electronic signature of the Commissioner or an officer of the department shall, until the contrary is proved, be deemed to have been duly signed by the person whose signature it purports to bear.
(3) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held office as Commis- sioner or other relevant officer of the department, as the case may require.

Section 13: replaced, on 10 April 1995, by section 7 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 13(1): amended, on 2 June 2016, by section 77(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 13(2): amended, on 2 June 2016, by section 77(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
13B Use of electronic signatures for tax administration purposes (1) Subject to meeting the criteria and requirements set out in the guidelines referred to in subsection (2) and the provisions of Part 4 of the Contract and 101 Part 2 s 13C Tax Administration Act 1994 Reprinted as at 1 April 2020 Commercial Law Act 2017, a person may give information to the Commis- sioner under an electronic signature.
(2) The Commissioner must publish guidelines that set out the criteria and tech- nical requirements for— (a) (b) the use of a valid electronic signature on documents provided to the Commissioner: the nature of, and circumstances in which, the Commissioner accepts information under an electronic signature.
(3) When the Commissioner receives a document bearing the electronic signature of a person, unless there are reasonable grounds to suppose otherwise,— (a) (b) the document is treated as signed by the person; and the person is treated as complying with both the guidelines referred to in subsection (2) and section 228 of the Contract and Commercial Law Act 2017.
Section 13B: inserted, on 2 June 2016, by section 78 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 13B(1): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

Section 13B(3)(b): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).
13C Annual report (1) (2) The Commissioner shall, as soon as practicable after the close of each financial year, furnish to the Minister a report on the administration of the Inland Reve- nue Acts during the financial year.

Every such report shall be laid before Parliament as soon as practicable after it has been received by the Minister.
Compare: 1974 No 133 s 22 Section 13C (former section 15): renumbered, on 18 March 2019, by section 7 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Subpart 2D—Modes of communication Subpart 2D heading: inserted, on 26 June 2019, by section 87 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
14 Modes of communication: general provisions Sections 14B to 14E apply for the purposes of this Act, the Income Tax Act 2007, and the Goods and Services Tax Act 1985, unless the context requires otherwise, to set out what is meant when a person (person A) gives informa- tion to, or communicates with, another person (person B) by— (a) (b) asking or requesting: informing: (1) 102 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 2 s 14B (c) (d) (e) applying: notifying: formally notifying.
(2) Sections 14F and 14G set out the requirements for giving information or com- municating by personal delivery, post, fax, or electronic means.

(3) Despite sections 6, 14B(2)(c), and 14C(2)(a), and sections 220 and 224 of the Contract and Commercial Law Act 2017, when there are reasonable grounds to suppose an electronic communication will be received by a person, the consent of the person is not required in order for the Commissioner to communicate in electronic form.
(4) Despite subsection (1) and the references to this Act, the Income Tax Act 2007, and the Goods and Services Tax Act 1985, sections 14C to 14G apply when any other Act requires the Commissioner to give notice to a person, or a person to give notice to the Commissioner.

Section 14: replaced, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 14(3): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

Section 14(4): amended (with effect on 2 June 2016), on 30 March 2017, by section 300 of the Taxa- tion (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
14B Asking, requesting, or informing (1) This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A— (a) (b) (c) asking person B for something: requesting something from person B: informing person B about something.
(2) Person A may communicate— (a) (b) (c) (d) by telephone; or orally in person in a manner acceptable to the Commissioner; or by electronic means, if person A complies with the provisions of Part 4 of the Contract and Commercial Law Act 2017, for an item of informa- tion delivered in a way referred to in section 14F; or in print and delivered in a way referred to in section 14F, whether the document is handwritten, typewritten, or otherwise visibly represented, and whether copied or reproduced on paper; or (e) in another manner permitted by the Commissioner.
(3) However, communication under this section does not include communication on the internet or by other electronic means, if person B is not directly alerted to the communication in some manner.

103 Part 2 s 14C Tax Administration Act 1994 Reprinted as at 1 April 2020 (4) Section 14E may apply to override the application of this section.

Section 14B: replaced, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 14B(2)(c): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

14C Applying or notifying (1) This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A— (a) (b) applying to person B for something: notifying person B about something.
(2) Person A may communicate— (a) (b) by electronic means, if person A complies with the provisions of Part 4 of the Contract and Commercial Law Act 2017, for an item of informa- tion delivered in a way referred to in section 14F; or in print and delivered in a way referred to in section 14F, whether the document is handwritten, typewritten, or otherwise visibly represented, and whether copied or reproduced on paper; or (c) in another manner permitted by the Commissioner.
(3) However, communication under this section does not include communication on the internet or by other electronic means, if person B is not directly alerted to the communication in some manner.

(4) Section 14E may apply to override the application of this section.

Section 14C: replaced, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 14C(2)(a): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

14D Formally notifying (1) If a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A formally notifying person B, per- son A may communicate only in print, delivered personally or by registered post, whether the document is typewritten, or otherwise visibly represented, and whether copied or reproduced on paper.
(2) However, communication under this section does not include communication by email, the internet, or other electronic means.

(3) Section 14E may apply to override the application of this section.

Section 14D: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
104 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 2 s 14F 14E Overriding provisions (1) A specific provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 may apply to override the application of sections 14B to 14D by— (a) (b) (c) specifying the way in which a person gives information or communi- cates a matter: prescribing the manner, form, or format for giving information or com- municating a matter: providing for the Commissioner to prescribe the manner, form, or format for giving information or communicating a matter.
(2) Sections 14B to 14D apply to a provision in the Acts referred to in subsection (1) that relates to or implements a double tax agreement or other agreement described in section BH 1 of the Income Tax Act 2007 only to the extent to which they are not inconsistent with the application of the agreement.

Section 14E: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
14F Giving information by personal delivery, post, fax, or electronic means (1) This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 requires person A to communicate with person B by delivering the information in the way set out in subsections (2) to (5).
(2) When the Commissioner is person A, the Commissioner may communicate with person B— (a) if person B is not a corporate body,— (i) (ii) by personal delivery to person B; or by personal delivery to person B’s usual or last known place of residence; or (b) if person B is a corporate body, by personal delivery to person B’s office during working hours; or (c) by delivery to person B’s contact address as described in section 14G.
(3) When the Commissioner is person B, person A may communicate with the Commissioner— (a) (b) (c) by electronic means if, in delivering the communication, person A com- plies with Part 4 of the Contract and Commercial Law Act 2017; or by fax, to a fax number that has been provided by the Commissioner; or by personal delivery during working hours to an office of the department that is available to accept communication of the information; or (d) by post— (i) to the street address of an office of the department; or 105 Part 2 s 14G Tax Administration Act 1994 Reprinted as at 1 April 2020 (ii) to the post office box number of the department.
(4) When the Commissioner is neither person A nor person B, person A may com- municate with person B— (a) (b) if person B is not a corporate body, by personal delivery to person B; or if person B is a corporate body, by personal delivery to person B’s office during working hours; or (c) by delivery to person B’s contact address as described in section 14G.
(5) For the purposes of subsection (2), the Commissioner may communicate with— (a) (b) the person; or a representative authorised to act on behalf of the person in relation to the relevant matter.

(6) A communication by post is treated as having been given at the time the com- munication would have been delivered in the ordinary course of the post.

(7) (8) Section 214 of the Contract and Commercial Law Act 2017 applies to deter- mine the time of receipt of an electronic communication.
For the purposes of this section and section 14G, delivery by electronic means does not include a communication to a fax number.

Section 14F: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 14F(1): amended (with effect on 2 June 2016), on 30 March 2017, by section 301 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 14F(3)(a): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

Section 14F(7): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).
14G Contact addresses (1) For the purposes of section 14F(2) and (4), a person’s contact address may be 1 of the following: (a) for delivery by electronic means to a person who is not a corporate body,— (i) (ii) (iii) an email or other electronic address that they have provided: their last known email or other electronic address: an email or other electronic address of the person that is otherwise available, if there are reasonable grounds to suppose that the per- son will receive the communication: (b) for delivery by electronic means to a person who is a corporate body,— 106 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 2A s 15B (i) (ii) (iii) an email or other electronic address of the corporate body provi- ded by a person acting for or on behalf of the corporate body in relation to the relevant matter: the last known email or other electronic address of a person acting for or on behalf of the corporate body in relation to the relevant matter: an email or other electronic address of the corporate body that is otherwise available, if there are reasonable grounds to suppose that a person acting for or on behalf of the corporate body in rela- tion to the relevant matter will receive the communication: (c) for delivery by post,— (i) (ii) (iii) the street address of their usual or last known place of residence; or the street address of any of their usual or last known places of business; or any other address of the person, if they have notified the Commis- sioner that they accept delivery at the address: (d) for delivery by fax, a fax number that has been provided or is otherwise available.
(2) For the purposes of the delivery of income information, a person’s contact address is the address described in subsection (1)(a) to (c).

Section 14G: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 14G(2): inserted, on 1 April 2019, by section 262 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Part 2A Taxpayer’s tax obligations Part 2A: inserted, on 26 July 1996, by section 6 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

15A Purpose of this Part The purpose of this Part is to outline the primary obligations of taxpayers under the tax laws.

Section 15A: inserted, on 26 July 1996, by section 6 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
15B Taxpayer’s tax obligations A taxpayer must do the following: (aa) if required under a tax law, make an assessment: (a) unless the taxpayer is a non-filing taxpayer, correctly determine the amount of tax payable by the taxpayer under the tax laws: 107 Part 2B s 15U Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) (d) (e) (f) (g) (h) (i) deduct or withhold the correct amounts of tax from payments or receipts of the taxpayer when required to do so by the tax laws: pay tax on time: keep all necessary information (including books and records) and main- tain all necessary accounts or balances required under the tax laws: disclose to the Commissioner in a timely and useful way all information (including books and records) that the tax laws require the taxpayer to disclose: to the extent required by the Inland Revenue Acts, co-operate with the Commissioner in a way that assists the exercise of the Commissioner’s powers under the tax laws: comply with all the other obligations imposed on the taxpayer by the tax laws.
[Repealed] [Repealed] Section 15B: inserted, on 26 July 1996, by section 6 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 15B(aa): inserted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 190(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 15B(a): amended, on 27 March 2001 (applying to 1999–2000 and subsequent income years), by section 45(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).

Section 15B(h): repealed, on 1 April 2019, by section 8 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 15B(i): repealed, on 1 April 2019, by section 8 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Part 2B Intermediaries for PAYE, provisional tax, and resident passive income [Repealed] Part 2B heading: repealed, on 18 March 2019, by section 9(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
15U Requirements for applications to establish tax pooling accounts [Repealed] Section 15U: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
108 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 16 15V Winding up tax pooling accounts [Repealed] Section 15V: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
RWT proxies [Repealed] Heading: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
15W RWT proxies [Repealed] Section 15W: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Part 3 Information, record-keeping, and returns Subpart 3A—Commissioner’s powers to obtain information Subpart 3A heading: replaced, on 1 April 2019, by section 269 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Commissioner’s powers to obtain information [Repealed] Heading: repealed, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
16 Purposes of subpart The purposes of this subpart are— (a) to provide the Commissioner with the necessary powers to enable— (i) (ii) (iii) the collection of all taxes or duties imposed by the Inland Reve- nue Acts: the carrying into effect of any of the Inland Revenue Acts: the carrying out of functions lawfully conferred on the Commis- sioner: (b) to enable the collection by the Commissioner of revenue information, including the power to— (i) (ii) gain access to property or documents; and remove documents to make copies; and 109 Part 3 s 16B Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) (d) (e) (f) (g) (h) (iii) remove and retain documents for review: to require a person or entity to produce documents or to provide or allow access to information to the Commissioner: to set out the Commissioner’s powers to copy, remove, or retain docu- ments: to provide a regulation-making power for the regular collection of bulk data: to describe how revenue information may be used: to protect the confidentiality of sensitive revenue information: to facilitate efficient and effective government administration and law enforcement by allowing permitted disclosures of sensitive revenue information for certain specific or appropriate purposes.
Section 16: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
16B Principles on which subpart based Purpose of collection of revenue information (1) The collection of revenue information may be made for 1 or more of the fol- lowing purposes: (a) (b) (c) (d) (e) to protect the integrity of the tax system: to carry into effect the revenue laws: to carry out or support a function lawfully conferred on the Commis- sioner: to encourage compliance with the revenue laws: for any other function lawfully conferred on the Commissioner.
Necessary or relevant for stated purposes (2) In collecting revenue information, the Commissioner may access property or documents only if taking that action is— (a) (b) necessary or relevant for a purpose set out in subsection (1); and considered likely to provide the information required.
Protection of information (3) Revenue information that is held by the Commissioner must be protected by such security safeguards as it is reasonable in the circumstances to take, against— (a) (b) loss: unauthorised instances of access, use, modification, or disclosure: (c) misuse.
110 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 16C Non-disclosure of sensitive revenue information (4) A revenue officer may not disclose sensitive revenue information unless the disclosure is a permitted disclosure made— (a) (b) (c) (d) for the purposes of carrying into effect a revenue law or carrying out a function lawfully conferred on the Commissioner: under certain agreements or regulations: to a person in relation to their own revenue information: for the following and certain other specified purposes: (i) (ii) public services purposes: international purposes: (iii) risk of harm purposes.
Collection of information (5) For the purposes of subsection (2), the collection of information includes the compilation, collation, synthesis, or generation of information by the Commis- sioner.
Commissioner, authorised officers, accompanying persons, and particular offices (6) For the purposes of this subpart, and section 227F,— (a) (b) (c) a reference to the Commissioner includes a reference to an officer of the department authorised by the Commissioner: a reference to the Commissioner in sections 17(1) and (2) and 17C(1)(d) includes a reference to an accompanying person: when a provision requires information to be produced, filed, or delivered to the Commissioner, the Commissioner may require that the informa- tion is produced, filed, or delivered to a particular office of the depart- ment.
Section 16B: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
16C Key terms Meaning of revenue law (1) For the purposes of this subpart and schedule 7, revenue law means— (a) (b) (c) (d) the Inland Revenue Acts: the Accident Compensation Act 2001, the Accident Insurance Act 1998, the Accident Rehabilitation and Compensation Insurance Act 1992, or the Accident Compensation Act 1982: the New Zealand Superannuation Act 1974: any Act that imposes taxes or duties payable to the Crown.
111 Part 3 s 16C Tax Administration Act 1994 Reprinted as at 1 April 2020 Meaning of revenue information (2) For the purposes of this subpart and schedule 7, revenue information means information that is acquired, obtained, accessed, received by, disclosed to, or held by the Commissioner— (a) (b) under or for the purposes of a revenue law: under an information-sharing agreement.
Meaning of sensitive revenue information (3) For the purposes of this subpart and schedule 7, sensitive revenue informa- tion— (a) means revenue information that relates to the affairs of a person or entity— (i) (ii) (iii) that identifies, or is reasonably capable of being used to identify, the person or entity, whether directly or indirectly; or that might reasonably be regarded as private, commercially sensi- tive, or otherwise confidential; or the release of which could result in loss, harm, or prejudice to a person to whom, or an entity to which, it relates: (b) does not include aggregate or statistical data that may contain informa- tion about the person or entity to the extent to which the information does not meet the requirements of paragraph (a).
Meaning of revenue officer (4) For the purposes of this subpart and schedule 7, a revenue officer— (a) means a person who is employed in or seconded to Inland Revenue; and (b) includes— (i) a person employed in the service of the Government of an over- seas country or territory who is for the time being seconded to Inland Revenue: (ii) a person formerly employed in or seconded to Inland Revenue.
Meaning of permitted disclosure For the purposes of this subpart and schedule 7, permitted disclosure means the disclosure of an item of sensitive revenue information to another person as an exception to the rule of confidentiality set out in section 18.

The purposes for which a revenue officer may disclose sensitive revenue information are set out in sections 18D to 18J and schedule 7.
New Zealand superannuation For the purposes of subsection (1)(c), the New Zealand Superannuation Act 1974 includes Part 1 of the Superannuation Schemes Act 1976, and the New Zealand Superannuation Corporation includes the National Provident Fund Board in relation to its functions under that Part.
(5) (6) 112 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 17 Section 16C: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 16C(3)(a)(iii): amended (with effect on 18 March 2019), on 26 June 2019, by section 88 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Collection of information Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17 Commissioner may obtain information by accessing property or documents Access to property or documents (1) Despite anything in any other Act but subject to subsection (2), the Commis- sioner may access any property or documents for the purpose of inspecting a document, property, process, or matter that the Commissioner considers— (a) (b) is necessary or relevant for the purposes and principles set out in sec- tions 16 and 16B: is likely to provide information that would otherwise be required for the purposes of the Inland Revenue Acts and any function lawfully con- ferred on the Commissioner.
Consents or warrants required for private dwellings (2) The Commissioner must not enter a private dwelling to access any property or documents except with the consent of an occupier or under a warrant issued under section 17D.
Providing assistance and answering questions (3) Despite section 103(3)(b)(ii) and (7) of the Search and Surveillance Act 2012, the occupier of land, or a building, or a place that the Commissioner enters, or proposes to enter, must— (a) (b) provide the Commissioner with all reasonable facilities and assistance for the effective exercise of the powers under this section and section 17C; and answer all proper questions relating to the effective exercise of the powers under this section as, and in the manner, required by the Com- missioner.
Accompanying persons (4) A person whose presence at a place is considered by the Commissioner to be necessary for the effective exercise of the powers under this section may accompany the Commissioner to a place.
Definitions for this section (5) In this section, and sections 16, 16B, and 17D,— 113 Part 3 s 17A Tax Administration Act 1994 Reprinted as at 1 April 2020 property or documents includes— (a) (b) all lands, buildings, places, or other premises: a document, whether in the custody or under the control of a public offi- cer, or a body corporate, or any other person private dwelling means a building or part of a building occupied as residential accommodation, and includes— (a) a garage, shed, and other building used in connection with the private dwelling; and (b) any business premises that are, or are within, a private dwelling.
Section 17: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17A Court orders for production of information or return [Repealed] Section 17A: repealed, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17B Commissioner may require information or production of documents Requiring information or production of documents (1) A person must, when notified by the Commissioner in an information demand, provide any information that the Commissioner considers necessary or relevant for any purpose relating to— (a) (b) the administration or enforcement of an Inland Revenue Act: the administration or enforcement of any matter arising from, or connec- ted with, a function lawfully conferred on the Commissioner.
(2) (3) Documents included In this section and in sections 17, 17G, and 17H, a requirement to provide information includes a requirement to produce a document.

Requirements The Commissioner may require that information provided under this section be— (a) (b) (c) verified by statutory declaration or otherwise: provided to a particular office of the Commissioner: provided in a manner acceptable to the Commissioner.
Persons included (4) For the purposes of this section, a person includes— (a) an officer employed in, or in connection with, a department of the gov- ernment or a public authority: (b) any other public officer.

114 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 17C Particular requirements for information demands and inquiries (5) Sections 17F to 17K set out some particular requirements for information demands and inquiries.
Section 17B: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17C Commissioner’s powers in relation to documents Taking extracts, making copies, removing for inspection (1) In relation to a document accessed under section 17, provided under section 17B or 17G, or produced under section 17H, the Commissioner may— (a) take an extract from the document: (b) make a copy of the document: (c) (d) remove the document from a place to make a copy: remove the document from a place and retain it for a full and complete inspection.
Copying and returning documents (2) When a document is removed and a copy made under subsection (1)(c), the copy must be made and the document then returned as soon as practicable.

Removing documents with consent or under warrant (3) The Commissioner may remove and retain a document under subsection (1)(d) for a full and complete inspection for as long as is necessary to undertake the inspection if the Commissioner has— (a) (b) the consent of an occupier: a warrant issued under section 17D.
No charge for copies (4) (5) For the purposes of subsection (1)(a) to (c), the Commissioner may take an extract from or make a copy of a document without charge.

Owner’s inspection The owner of a document that is provided, accessed, or removed under subsec- tion (1) may inspect and obtain a copy of the document at the premises to which it is removed— (a) (b) at the time the document is removed to the premises: at all reasonable times subsequently.
Evidence (6) A copy of a document certified by or on behalf of the Commissioner is admis- sible in evidence in court as if it were the original.

Section 17C: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
115 Part 3 s 17D Tax Administration Act 1994 Reprinted as at 1 April 2020 17D Warrants When this section applies (1) This section applies for the purposes of sections 17 and 17C when— (a) (b) an application is made for a search warrant under Part 4, subpart 3 of the Search and Surveillance Act 2012 for a warrant to enter a private dwell- ing or to remove and retain a document from a place; and an issuing officer is satisfied that the issue of the warrant is required for the exercise of a function lawfully conferred on the Commissioner.
Warrants for entry (2) (3) The issuing officer may issue a warrant to the Commissioner to enter a private dwelling when physical access to the dwelling is required.

Warrants for removal of documents The issuing officer may issue a warrant to the Commissioner to remove a docu- ment from a place and retain it when a full and complete inspection of the document is required.
Exercising warrants (4) A person exercising the power of entry conferred by a warrant issued under subsection (2) or a warrant for removal of a document under subsection (3) must produce the warrant and evidence of their identity on first entering the private dwelling or the place and whenever subsequently reasonably required to do so.
Relationship with Search and Surveillance Act 2012 (5) For the purposes of this section, and of sections 17 and 17C(1)(d), (3), (5), and (6), the provisions of subparts 1, 3, 4, 7, 9, and 10 of Part 4 of that Act, other than sections 102, 103(3)(b)(ii), 103(4)(g), 103(7), 115(1)(b), 118, 119, and 130(4) apply.

Definition for this section (6) In this section, issuing officer has the meaning given in section 3 of that Act.
Section 17D: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 17D(5): amended (with effect on 18 March 2019), on 26 June 2019, by section 90 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
17E Information or documents treated as in persons’ knowledge, possession, or control Non-residents For the purposes of sections 17B(1), 143(2), and 143A(2), information or a document that is in the knowledge, possession, or control of a non-resident is treated as being in the knowledge, possession, or control of a New Zealand (1) 116 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 17F (2) resident if the New Zealand resident controls, directly or indirectly, the non- resident.
For this purpose,— (a) a New Zealand resident is treated as holding anything held by a person who— (i) (ii) is resident in New Zealand and is associated with the New Zea- land resident: is a controlled foreign company and is associated with the New Zealand resident: (b) a law of a foreign country that relates to the secrecy of information is ignored.
Large multinational groups For the purposes of sections 17B(1) and 139AB, information or a document is treated as being in the knowledge, possession, or control of a member of a large multinational group in an income year, disregarding any law of a foreign country relating to the secrecy of information, if the information or document is relevant to the taxation of the large multinational group and is in the know- ledge, possession, or control of the member or another member of the large multinational group.
Section 17E: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 17E(2): amended (with effect on 18 March 2019), on 26 June 2019, by section 91 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Particular information demands and inquiries Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17F Commissioner may require information about offshore payments When this section applies (1) This section applies when— (a) (b) the Commissioner notifies a person in an information demand that they are required under section 17B to provide information relating to an off- shore payment for which a deduction may be allowed; and the person fails to provide a response, or a sufficient response, to the information demand by the date that is 3 months after the information demand (the demand date).
Deduction disallowed (2) The Commissioner may disallow the deduction, in whole or in part, in the course of making an assessment, and the person who has the deduction (person A) may not dispute the assessment in proceedings under Part 8 or Part 8A unless they establish in the proceedings that a sufficient response to the infor- 117 Part 3 s 17F Tax Administration Act 1994 Reprinted as at 1 April 2020 mation demand was provided within 3 months of the demand date, whether the response was provided by them or another person to whom an information demand was given.
Information not admissible in evidence (3) In relation to an assessment referred to in subsection (2), when the information demand was given to person A, or to another person (person B) with a copy provided to person A, the information is not admissible in proceedings under Part 8 or Part 8A in which a deduction for an offshore payment is at issue, except to the extent to which the evidence— (a) (b) (c) is provided or identified in either person A or person B’s response to the information demand: is provided or identified in person A’s response to the copy of the infor- mation demand as described in subsection (6): is contained in other material in the possession of the Commissioner at the time the Commissioner issued the information demand and can reasonably be verified by the Commissioner.
Notice of insufficient response (4) The rule against admissibility in subsection (3) applies only if the Commis- sioner gives person A a separate notice, before or at the time of making the assessment, stating that the Commissioner does not consider that either person A or person B has provided a sufficient response to the information demand.

Commissioner’s evidence (5) Subsection (3) does not apply to prevent the Commissioner from producing any evidence in any proceedings.
Notices (6) When a notice under subsection (1), (3), or (4) is given to person B, a copy must be provided to person A.

A notice or copy of a notice given by the Com- missioner to a person in their capacity as an agent for a partnership or as a part- ner in a partnership is treated as a notice given to every partner in the partner- ship.
Meaning of offshore payment (7) For the purposes of this section, an offshore payment, for a person, means an amount of expenditure or loss incurred or purportedly incurred by them to— (a) (b) (c) a person outside New Zealand; or a person, whether in or outside New Zealand, associated with, acting for or on behalf of, or in a fiduciary capacity in relation to, a person outside New Zealand; or a person in New Zealand who, in the opinion of the Commissioner, may in consequence of the expenditure or loss incurred by the taxpayer, 118 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 17G whether or not in consequence of any other thing and whether or not as an immediate or eventual consequence, make a payment to— (i) (ii) a person outside New Zealand; or a person in New Zealand making a payment as described in this paragraph.
Section 17F: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17G Commissioner may require information from large multinational groups When this section applies (1) This section applies when the Commissioner notifies a member of a large mul- tinational group in an information demand that the member is required under section 17B to provide information relating to the large multinational group or to a member of the large multinational group, and the member— (a) (b) (c) fails to provide by the date that is 3 months after the information demand (the demand date) a response to the information demand: provides, by the demand date, a response that the Commissioner con- siders to be misleading because it contains misleading information or omits relevant information: provides, by the demand date, a response that the Commissioner con- siders omits information, whether or not in the knowledge, possession, or control of the member, required by the information demand for the calculation of— (i) (ii) an arm’s length amount for a cross-border transaction: an amount of profit attributable to a permanent establishment in New Zealand of the member or another member of the large mul- tinational group: (d) provides, by the demand date, a response that the Commissioner con- siders does not fulfil the requirements of the information demand.
Consequences of failing to provide satisfactory responses (2) The Commissioner must notify the member by a further notice that if the mem- ber does not provide a satisfactory response to the information demand before the date (the information deadline) that is 1 month after the date of the further notice,— (a) the Commissioner may rely on the information held by the Commis- sioner in exercising the Commissioner’s power to prosecute, penalise, assess, or reassess the member or other members of the large multina- tional group for a tax year to which the information required by the information demand relates; and (b) information required by the information demand and not provided to the Commissioner by the information deadline will not be allowed as evi- 119 Part 3 s 17H Tax Administration Act 1994 Reprinted as at 1 April 2020 dence for use by the member or other members of the large multinational group in a dispute concerning an action of the Commissioner referred to in paragraph (a).
Treatment of information in disputes (3) If a member of a large multinational group disputes a prosecution, imposition of a penalty, assessment, or reassessment, relating to a tax year, and informa- tion that is required by an information demand and relates to the tax year is not provided to the Commissioner before the information deadline, the information that is not the subject of a court order under subsection (4) is not— (a) (b) allowed as evidence for use by the member in a disputes procedure under Part 4A: admissible as evidence for the member in proceedings under Part 8 or Part 8A, or other proceedings.
When court overrules treatment of information (4) A member of a large multinational group is allowed to use information in a way that would otherwise be prevented by subsection (3) if a court or Author- ity— (a) (b) (c) determines that obtaining the information in response to the information demand would have required an investment by the member of time and resources that would have been unreasonable in relation to the relevance of the information to the tax issues involved; and determines that admission of the evidence is necessary to avoid manifest injustice to the member; and orders that the information be allowed or admissible as evidence in the proceedings.
Section 17G: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17H Court may make order for provision of information Applying to Court for orders (1) When a person does not fully comply with an information demand under sec- tion 17B or does not provide a tax return required under the Inland Revenue Acts, the Commissioner may apply to the District Court for an order requiring the person to provide the information or the tax return, as applicable.
Application as alternative remedy The Commissioner may make an application under subsection (1) as well as, or instead of, prosecuting the person.

Notifying persons affected The Commissioner must notify the person in relation to whom the order is sought of the application, and must notify any other person, as the Court directs.
(2) (3) 120 Reprinted as at 1 April 2020 Hearing Tax Administration Act 1994 Part 3 s 17H (4) The Commissioner and every person notified of the application is entitled to appear and be heard on the hearing of the application.
Court review (5) The Court may— (a) (b) order the information to be provided to the Court; and review the information to determine— (i) whether to make an order requiring the person to provide the information to the Commissioner; and (ii) whether the information is the subject of legal professional privil- ege, whether within the meaning of section 20 or otherwise at law; and (iii) whether the information is contained in a tax advice document, and if so, whether it is required to be disclosed under section 20E, 20F, or 20G.
Court orders (6) The Court may order the person named in the application to provide the infor- mation, or a part of the information, to the Commissioner if and to the extent to which the Court is satisfied that the information— (a) (b) is likely to be relevant for a purpose relating to the administration or enforcement of a revenue law or a matter arising from, or connected with, a function lawfully conferred on the Commissioner; and is not the subject of legal professional privilege, whether within the meaning of section 20 or otherwise at law.
Returns (7) The Court may order the person named in the application to provide a tax return.

Undocumented information (8) A person who is required to provide information under this section must, if the information is not kept in a document, make the necessary arrangements to ensure that the information can be viewed and copied.
Overriding provision (9) This section applies despite any enactment or rule of law that may oblige a per- son to keep information secret, or not to disclose information, or not to perform an obligation.

Compliance with a court order under this section is not a breach of the enactment, rule, or obligation.
No excuse (10) A person is not excused from having to comply with this section on the ground that— 121 Part 3 s 17I Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) providing the information could or might prove a breach of a tax obliga- tion or subject the person to a fine, penalty, or conviction; or the person could claim another privilege in relation to the provision of the information in proceedings in a court.

Offences (11) For offences under this section, see section 143G.
Section 17H: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17I Commissioner may conduct inquiries When this section applies (1) This section applies for the purposes of obtaining information— (a) (b) in relation to a person’s tax liability under an Inland Revenue Act: that is required— (i) (ii) for the purposes of the administration or enforcement of an Inland Revenue Act: in carrying out a function lawfully conferred on the Commis- sioner.
Inquiry by Commissioner The Commissioner may notify a person that they are required to attend and provide information to the Commissioner or to produce documents in their pos- session or control that contain the information or that the Commissioner con- siders are likely to contain the information.

Evidence The Commissioner may require a person to give evidence on oath, and orally or otherwise, and for that purpose, the Commissioner or an authorised officer may administer an oath.
(2) (3) Offences (4) For offences under this section, see section 143F.

Section 17I: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17J Commissioner may apply for District Court Judge to conduct inquiries When this section applies (1) This section applies when the Commissioner considers that an inquiry is neces- sary for the purposes of obtaining information— in relation to a person’s tax liability under an Inland Revenue Act: that is required— (i) for the purposes of the administration or enforcement of an Inland Revenue Act: (a) (b) 122 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 17J (ii) in carrying out a function lawfully conferred on the Commis- sioner.
Inquiries before District Court Judge (2) The Commissioner may apply to a District Court Judge to hold an inquiry for the purposes of obtaining the information.

Summoning and examination of persons (3) The Judge may— (a) (b) summon a person that the Commissioner or another interested person requires to be examined; and examine the person on oath in chambers regarding any matter relevant to the subject matter of the inquiry.
Judge’s jurisdiction and person’s rights (4) The Judge has all jurisdiction and authority in relation to the summons and examination of the person that they would have in relation to a witness in a civil action within the Judge’s ordinary jurisdiction.

Subject to the Inland Reve- nue Acts, the person has all the rights that the person would have and is subject to the liabilities that the person would be if the person were the witness.
Commissioner’s powers (5) The Commissioner— (a) may cross-examine a person summoned: (b) may be represented by a barrister or solicitor who may examine, cross- examine, and re-examine a person summoned according to ordinary practice.

Persons interested (6) A person interested in the subject matter of the inquiry may be represented and may examine, cross-examine, and re-examine a person summoned according to ordinary practice.
Statements (7) The statement of a person examined under this section must be recorded in a document, signed by the person in the presence of the Judge, and delivered to the Commissioner.

The statement does not form part of court records.

Offences (8) For offences under this section, see section 143F.

Section 17J: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
123 Part 3 s 17K Tax Administration Act 1994 Reprinted as at 1 April 2020 17K Questions and statements made in inquiries When this section applies (1) This section applies when a person is summoned and examined by either the Commissioner under section 17I or a District Court Judge under section 17J.

No excuse (2) No person summoned or examined is excused from answering a question on the ground that the answer may incriminate them or render them liable to a penalty or forfeiture.
Statements not admissible in evidence (3) A statement made by a person in answer to a question put to them is not admis- sible in criminal proceedings against the person, except on a charge of perjury.

The provisions of the Crimes Act 1961 which relate to perjury are applicable to an inquiry by the Commissioner under section 17I.

Travelling expenses (4) A person who has been summoned is entitled to receive an amount on account of travelling expenses and loss of time.
The amount is a reasonable amount determined by the Commissioner or the Judge, as applicable.

Offences (5) For offences under this section, see section 143F.

Section 17K: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Regulations Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17L Regulations providing for regular collection of bulk data What this section does (1) This section provides a regulation-making power in relation to the administra- tion of this Act and the other Inland Revenue Acts to authorise the Commis- sioner to collect bulk information in the form of datasets from a person who is the holder of the information if the collection of the information is considered necessary or relevant for a purpose relating to the administration or enforce- ment of a matter arising from or connected with a function lawfully conferred on the Commissioner.
Orders in Council (2) The Governor-General may, by Order in Council on the recommendation of the Minister of Revenue, make regulations— (a) authorising the Commissioner to collect on a continuing and regular basis, information in the form of datasets from a person, or a class of persons: 124 Reprinted as at 1 April 2020 (b) prescribing— Tax Administration Act 1994 Part 3 s 17L (i) (ii) (iii) (iv) (v) the type of information that may be collected: the person or the class of persons to whom the regulations apply: the frequency of reporting by the person or class of persons: the form of the information: the specifications for the reporting method that must be used: (c) (d) (e) setting out the way in which the information is necessary for the pur- poses set out in subsection (1): specifying a person or class of persons who may be given an exemption from some or all of a requirement under paragraph (a), (b), or (c): prescribing how provisions of this Act or another Inland Revenue Act must be applied or modified for the purpose set out in section 17B.
Requirements (3) The Minister may recommend the making of regulations under this section only if satisfied that— (a) the regulations are necessary for a purpose relating to— (b) (c) (i) (ii) the administration or enforcement of any of the Inland Revenue Acts: the administration or enforcement of any matter arising from or connected with a function lawfully conferred on the Commis- sioner; and the proposed use of the information is consistent with the purposes of the Inland Revenue Acts; and the type and quantity of information collected is no more than is neces- sary for a purpose relating to— (i) (ii) the administration or enforcement of any of the Inland Revenue Acts: the administration or enforcement of any matter arising from or connected with a function lawfully conferred on the Commis- sioner; and (d) the regulations do not unreasonably impinge on the privacy of individu- als, and contain safeguards that adequately protect the privacy of indi- viduals; and (e) a consultative process has been undertaken that— (i) includes the distribution of draft regulations and an explanation of the way in which the regulations would meet the requirements of paragraphs (a), (b), (c), and (d) to the Privacy Commissioner, information holders, and other persons or organisations with 125 Part 3 s 17M Tax Administration Act 1994 Reprinted as at 1 April 2020 whom the Commissioner considers it is reasonable to consult for the purposes of this section; and (ii) provides a period of consultation of at least 6 weeks.
Review (4) Within the period of time set out in subsection (5), the Commissioner must— (a) (b) (c) review the operation of this section; and assess the impact of this section, in consultation with the Privacy Com- missioner; and consider whether amendments to the law are necessary or desirable, and in particular, whether this section is needed; and (d) report the findings to the Minister of Revenue.
Timing of review (5) The review must occur after the expiry of 5 years from the commencement of this section but before the expiry of 6 years from the commencement of this section.

Section 17L: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Use of information Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17M Use of information Purposes (1) Despite anything in any other Act, nothing prevents the Commissioner from— (a) using information obtained under this Act for the purposes of— (i) (ii) carrying into effect any of the Inland Revenue Acts: carrying out or supporting a function lawfully conferred on the Commissioner; or (b) using information obtained under any of the Inland Revenue Acts for the purposes of— (i) (ii) carrying into effect the provisions of this Act: carrying out or supporting a function lawfully conferred on the Commissioner.
Permitted disclosures (2) For the purposes of subsection (1), the use of information by the Commissioner includes its use in a permitted disclosure.

Re-use of information (3) In this section, the use of information includes the re-use of the information.

126 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 18B Section 17M: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Confidentiality of information Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
18 Confidentiality of sensitive revenue information Confidentiality requirements for revenue officers (1) A revenue officer must keep confidential all sensitive revenue information and must not disclose the information unless the disclosure is a permitted disclos- ure that meets the requirements of sections 18D to 18J.
Confidentiality requirements for other persons (2) A person, other than a revenue officer, who has access to, or obtains sensitive revenue information must keep it confidential and must not disclose the infor- mation unless the disclosure is— (a) (b) (c) authorised by the Commissioner as a permitted disclosure that meets the requirements of sections 18D to 18J: authorised by the Commissioner for a purpose, and only to the extent authorised: permitted under the agreement under which the information is accessed or obtained.
Other revenue information (3) Despite sections 18D to 18J and schedule 7, the Commissioner is not required to disclose any item of revenue information if the release of the information would adversely affect the integrity of the tax system or would prejudice the maintenance of the law.

Offences and penalties (4) For the offences and related penalties,— (a) (b) by revenue officers, see section 143C: by persons other than revenue officers, see sections 143D to 143EB.
Section 18: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18B Requirements for revenue officers and other persons Declarations by revenue officers (1) For the purposes of section 18(1), before a revenue officer performs their first official duty as an officer, they must complete a declaration of confidentiality as prescribed by the Commissioner.
127 Part 3 s 18C Tax Administration Act 1994 Reprinted as at 1 April 2020 Certificates by other officers (2) For the purposes of section 18(2), a person, other than a revenue officer, who acquires, obtains, or has access to revenue information must complete a certifi- cate of confidentiality as prescribed by the Commissioner.

The certificate must be kept in a form acceptable to the Commissioner by the person, entity, or agency that employs, appoints, or contracts services from the person.
Making declarations (3) The declaration under subsection (1) may be made before— (a) (b) (c) the Commissioner; or a revenue officer; or a person authorised by or under the Oaths and Declarations Act 1957 to take statutory declarations.
Revenue officers treated as making declaration (4) A revenue officer who has made a declaration described in subsection (1) under an earlier taxation secrecy or fidelity provision corresponding to this pro- vision, or who was treated as making that declaration under an earlier provi- sion, is treated as having made a declaration under this section.
Other persons treated as making declaration (5) A person other than a revenue officer who has completed a certificate as described in subsection (2) under an earlier taxation secrecy or fidelity provi- sion corresponding to this provision, or who was treated as completing that cer- tificate under an earlier provision, is treated as having completed a certificate under this section.
Section 18B: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Permitted disclosures Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18C Permitted disclosures Sections 18D to 18J provide exceptions to the rule of confidentiality set out in section 18.
These exceptions are permitted disclosures.

Section 18C: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18D Disclosures made in carrying into effect revenue laws Carrying into effect revenue law Section 18 does not apply to a disclosure of sensitive revenue information that is made for the purpose of carrying into effect a revenue law as set out in schedule 7, part A.
(1) 128 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 18D Carrying out function conferred on Commissioner (2) Section 18 does not apply if— (a) a disclosure of sensitive revenue information is made in carrying out or supporting a function lawfully conferred on the Commissioner to— (i) (ii) administer the tax system: implement the tax system: (iii) improve, research, or reform the tax system; and (b) the Commissioner considers the disclosure is reasonable for the purposes described in paragraph (a), having regard to— (i) (ii) (iii) (iv) (v) the Commissioner’s obligation at all times to use best endeavours to protect the integrity of the tax system; and the importance of promoting compliance with the law, especially voluntary compliance; and the impact of the disclosure, personally or commercially or in some other way; and the resources available to the Commissioner; and the public availability of the information.
Disclosures in co-located environments (3) Section 18 does not apply to a disclosure of sensitive revenue information that a revenue officer— (a) makes— (i) (ii) to a person who is a revenue officer or a person to whom section 18B(2) applies; and at a place, and in conditions relating to the confidentiality of infor- mation, in which the Commissioner expects revenue officers to perform their duties; and (b) does not intend, and takes the care that is reasonable in the place and conditions to prevent, the receipt of the information by the person receiving it.
Disclosures for court proceedings (4) Section 18 does not apply to— (a) (b) prevent the disclosure of sensitive revenue information to a court or tri- bunal if the disclosure is necessary for the purpose of carrying into effect a revenue law: require a revenue officer to produce a document in a court or tribunal, or to disclose to a court or tribunal a matter or thing that comes to their notice in the performance of their duties.
Section 18D: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
129 Part 3 s 18E Tax Administration Act 1994 Reprinted as at 1 April 2020 18E Disclosures made under information-sharing arrangements Disclosure under agreements and regulations (1) Section 18 does not apply to a disclosure of sensitive revenue information and other information, as applicable, that is made for the purpose of a disclosure under— (a) (b) (c) an approved agreement under subsection (2): an agreement made under subsection (3): regulations made under section 18F.
Approved information-sharing agreements (2) The Commissioner may provide information under an information-sharing agreement approved by an Order in Council made under section 96J of the Pri- vacy Act 1993.
The information-sharing agreement— (a) may relate to information that is sensitive revenue information, being personal information and other non-personal information: (b) may extend a restricted information-sharing provision in an Inland Reve- nue Act, as contemplated by the Privacy Act 1993, without further authority than this section: (c) includes an existing approved information-sharing agreement made under the authority of this Act that continues to be in force.
Disclosure by agreement when consent obtained (3) The Commissioner may enter into an agreement to share certain information if— (a) the agreement— (i) (ii) (iii) (iv) is made for public services purposes; and relates to the disclosure of sensitive revenue information held about a person or entity; and specifies appropriate conditions for the security and use of the information; and stipulates a process to ensure the consent is properly obtained and recorded; and (b) the Commissioner has consulted the Privacy Commissioner on the terms of the agreement, and the Privacy Commissioner agrees that the disclos- ure is appropriate; and (c) the person or entity consents to the disclosure of the information.
Inquiry into provenance of types of data Before proposing a new information-sharing agreement under subsection (2), a new consent agreement under subsection (3), or new regulations under section 18F, the Commissioner must— (4) 130 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 18F (a) (b) inquire into, and make an assessment of, the likely provenance of the types of data proposed to be shared; and consider whether particular conditions are required to be specified for the security and use of the information.
Meaning of public service (5) In this section and sections 16B and 18F, public service means a public func- tion or duty that is conferred or imposed on an agency described in subsection (6)— (a) (b) by or under law; or by a policy of the government.
Meaning of agency (6) For the purposes of this section and section 18F, agency— (a) (b) has the meaning given in section 2 of the Privacy Act 1993 as it applies for the purposes of Part 9A of that Act: includes a private sector agency and a public sector agency as those terms are defined in section 96C of that Act.

Section 18E: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
18F Regulations for information-sharing for public services purposes Regulations relating to provision of public services (1) This section provides a regulation-making power for matters relating to the provision of public services in the sharing of revenue information or other information, as applicable, when— (a) (b) (c) (d) (e) (f) the sharing of the information is intended to improve the ability of the government to deliver efficient and effective services or enforce the law; and the information is more easily or more efficiently obtained from, or veri- fied by, the Commissioner; and it is not unreasonable or impractical to require the Commissioner to deliver the information; and the nature of the sharing is proportionate, taking into account the pur- pose for which the information is proposed to be shared; and the person, entity, or agency receiving the information has adequate pro- tection for the information; and the sharing of the information will not unduly inhibit the future provi- sion of information to the Commissioner.
131 Part 3 s 18F Tax Administration Act 1994 Reprinted as at 1 April 2020 Regulations (2) The Governor-General may, by Order in Council on the recommendation of the Minister of Revenue, make regulations— (a) providing for the sharing of revenue information that the Commissioner holds with an agency; and (b) prescribing— (i) (ii) (iii) (iv) the classes or types of revenue information that may be shared: how the information is to be provided or accessed: how the information is to be used: how the information must be stored, kept secure, or disposed of; and (c) providing that the information-sharing arrangements under the regula- tions are monitored by the Privacy Commissioner; and (d) specifying— (i) whether further disclosure of the information is permitted: (ii) whether review requirements are to be stipulated, including instances of breaches of confidentiality.
Requirements for making of regulations (3) The Minister may recommend the making of regulations under this section only if satisfied that— (a) (b) (c) (d) the regulations are necessary to achieve the purpose set out in subsection (1); and the type and quantity of information to be shared under the regulations are no more than is necessary to facilitate the provision of effective and efficient services or enforce the law; and the regulations do not unreasonably impinge on the privacy of individu- als and contain safeguards that adequately protect the privacy of indi- viduals; and the mechanism used to share the information is the most appropriate mechanism, taking into account the type and quantity of the information to be shared; and (e) a consultative process has been undertaken that— (i) includes the distribution of draft regulations and an explanation of the way in which the regulations would meet the requirements of paragraphs (a) to (d) to the Privacy Commissioner and other per- sons or organisations with whom the Commissioner considers it is reasonable to consult for the purposes of this section; and (ii) provides a period of consultation of at least 4 weeks.
132 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 18J Government agency communication (4) An Order in Council made under the authority of this Act under section 81BA as repealed by the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019, to the extent to which it con- tinues to be in force, is treated as a regulation made under this section.
Section 18F: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18G Disclosures to persons and their representatives Section 18 does not apply to a disclosure of sensitive revenue information made to a person in relation to whom the information is held.

The disclosure may be made to the person and also to the person’s representative as set out in schedule 7, part B.
Section 18G: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
18H Disclosures to other agencies for certain specified purposes Section 18 does not apply to a disclosure of sensitive revenue information to certain agencies when the disclosure is made for certain specified purposes as set out in schedule 7, part C. Section 18H: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
18I Disclosures for international purposes Section 18 does not apply to a disclosure of sensitive revenue information that is made for the purposes of an international obligation of the Commissioner as set out in schedule 7, part D. Section 18I: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
18J Disclosures for risk of harm purposes Serious threat to health and safety (1) Section 18 does not apply to a disclosure of sensitive revenue information that is made when disclosure is necessary to prevent or lessen a serious threat to— (a) (b) public health or public safety: the life or health of a person.
Meaning of serious threat (2) For the purposes of this section, serious threat means a threat that the Com- missioner reasonably believes to be serious having regard to— (a) (b) (c) the likelihood of the threat being realised; and the severity of the consequences if the threat is realised; and the time at which the threat may be realised.
133 Part 3 s 18K Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 18J: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
18K Commissioner to notify Minister where funds of gift-exempt body applied for non-charitable purpose, etc In any case where the Commissioner has reason to believe that the funds of any gift-exempt body might be or are being applied for a purpose that is not charit- able, benevolent, philanthropic, or cultural, the Commissioner shall, notwith- standing section 18(1), without revealing the identity of the maker of any dona- tion to the gift-exempt body, notify the Minister accordingly.
Compare: 1976 No 65 s 432A(4) Section 18K (former section 89): renumbered, on 18 March 2019, by section 50 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 18K heading: amended, on 2 June 2016, by section 128(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 18K: amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 18K: amended, on 2 June 2016, by section 128(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
19 Inquiry by Commissioner [Repealed] Section 19: repealed, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Subpart 3AB—Tax advice documents Subpart 3AB heading: inserted, on 18 March 2019, by section 11 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
20 Privilege for confidential communications between legal practitioners and their clients (1) Despite anything in the Search and Surveillance Act 2012, but subject to sub- sections (2) and (3), any information or document shall, for the purposes of sections 16 to 17E, 17H, and 17I, 143(1)(b), 143A(1)(b), 143B(1)(b), and 143F, be privileged from disclosure, if— (a) it is a confidential communication passing between— (i) (ii) a legal practitioner in the practitioner’s professional capacity and another legal practitioner in such capacity; or a legal practitioner in the practitioner’s professional capacity and the practitioner’s client,— whether made directly or indirectly through an agent of either; and (b) it is made or brought into existence for the purpose of obtaining or giv- ing legal advice or assistance; and 134 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 20 (c) it is not made or brought into existence for the purpose of committing or furthering the commission of some illegal or wrongful act.
(2) Where the information or document consists wholly or partly of, or relates wholly or partly to, the receipts, payments, income, expenditure, or financial transactions of a specified person (whether a legal practitioner, the practition- er’s client, or any other person), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.
(3) Where the information or document consists wholly or partly of, or relates wholly or partly to investment receipts (being receipts arising or accruing on or after 1 April 1975 from any money lodged at any time with a legal practitioner for investment) of any person or persons (whether the legal practitioner, the practitioner’s client or clients, or any other person or persons), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.
(4) Except as provided in subsection (1), no information or document shall for the purposes of sections 16 to 17E, 17H, and 17I, 143(1)(b), 143A(1)(b), 143B(1)(b), and 143F be privileged from disclosure on the ground that it is a communication passing between one legal practitioner and another legal practi- tioner or between a legal practitioner and the practitioner’s client.
(5) Where any person refuses to disclose any information or document on the ground that it is privileged under this section, the Commissioner or that person may apply to a District Court Judge for an order determining whether or not the claim of privilege is valid; and, for the purposes of determining any such appli- cation, the District Court Judge may require the information or document to be produced to the District Court Judge.
An application under this subsection may be made in the course of an inquiry under section 17J to the District Court Judge who is holding the inquiry.

(6) (7) Subject to subsection (3), this section shall apply to information and documents made or brought into existence whether before or after the commencement of this Act.
In this section, legal practitioner means a barrister or solicitor of the High Court, and references to a legal practitioner include a firm or an incorporated law firm (within the meaning of the Lawyers and Conveyancers Act 2006) in which he or she is, or is held out to be, a partner, director, or shareholder.
Compare: 1974 No 133 s 20 135 Part 3 s 20B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 20 heading: replaced (with effect on 1 April 1995), on 12 December 1995, by section 3 of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).

Section 20(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 20(1): amended, on 1 September 2013, by section 302(10) of the Search and Surveillance Act 2012 (2012 No 24).

Section 20(1): amended, on 29 August 2011, by section 149(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(1): amended, on 26 July 1996, by section 8 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 20(1)(a): amended, on 2 June 2016, by section 83 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20(2): amended, on 29 August 2011, by section 149(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(2): amended, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).
Section 20(3): amended, on 29 August 2011, by section 149(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(3): amended, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).

Section 20(4): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 20(4): amended, on 29 August 2011, by section 149(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(4): amended, on 26 July 1996, by section 8 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 20(5): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 20(5): amended, on 29 August 2011, by section 149(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(6): amended, on 29 August 2011, by section 149(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(7): replaced, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).
20B No requirement to disclose tax advice document (1) Despite anything in the Search and Surveillance Act 2012, a person (called in this section and sections 20C to 20G an information holder) who is required under 1 or more of sections 16 to 17E, 17H, and 17I or under a discovery obli- gation to disclose information in relation to the information holder or another person is not required to disclose a document that is a tax advice document for the person to whom the information relates.
(2) A document is eligible to be a tax advice document for a person if the docu- ment— (a) (b) is confidential; and is created by— 136 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 20B (i) (ii) (iii) the person for the main purpose of instructing a tax advisor to act for the person by giving advice to the person, if the advice is to be about the operation and effect of tax laws: a tax advisor or, where the tax advisor is in public practice, an employee of the tax advisor’s firm, for the main purpose of recording research and analysis, if the research and analysis is per- formed for the main purpose of enabling the tax advisor to give advice to the person about the operation and effect of tax laws: a tax advisor or, where the tax advisor is in public practice, an employee of the tax advisor’s firm, for the main purpose of the giving of advice by the tax advisor to the person, or the recording of advice given by the tax advisor to the person, if the advice is about the operation and effect of tax laws; and (c) is created for purposes that do not include a purpose of committing, or promoting or assisting the committing of, an illegal or wrongful act.
(3) A document is a tax advice document for a person if— (a) (b) (c) the document is eligible under subsection (2) to be a tax advice docu- ment for the person; and the person makes a claim, under section 20D, that the document is a tax advice document; and the person satisfies the requirements of sections 20E and 20F for the document.
(4) A tax advisor is a natural person who is subject to the code of conduct and disciplinary process, referred to in subsection (5)(a)(ii) and (iii), of an approved advisor group.
(5) An approved advisor group is a group that— (a) includes natural persons who— (i) (ii) (iii) have a significant function of giving advice on the operation and effect of tax laws; and are subject to a professional code of conduct in giving the advice; and are subject to a disciplinary process that enforces compliance with the code of conduct; and (b) is approved by the Commissioner for the purposes of this definition.
Section 20B: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Mainten- ance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20B(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 20B(1): amended, on 1 September 2013, by section 302(11) of the Search and Surveillance Act 2012 (2012 No 24).

137 Part 3 s 20C Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 20B(1): amended, on 29 August 2011, by section 150(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(1): amended, on 6 October 2009, by section 600(1) of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20B(2): amended, on 29 August 2011, by section 150(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3)(a): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).
Section 20B(3)(b): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3)(c): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).
20C Treatment of document (1) This section applies to a document that is— (a) included in a request for, or discovery obligation for disclosure of, infor- mation in relation to a person; and (b) possibly eligible to be a tax advice document for the person.
(2) The document must be treated as being a tax advice document for the person— (a) from the time of the request for, or discovery obligation for disclosure of, information: (b) until the earlier of— (i) (ii) the time by which the person is required by section 20D to claim that the document is a tax advice document for the person: the time at which the person notifies the Commissioner that the person does not claim that the document is a tax advice document for the person.
(3) If the person makes a claim under section 20D that the document is a tax advice document for the person, the document must be treated as being a tax advice document for the person from the time of the claim until— (a) the document is ruled not to be a tax advice document for the person by— (i) (ii) the District Court: a court or Taxation Review Authority, if the claim is made in response to a discovery obligation in proceedings before the court or Authority: (b) (c) the person notifies the Commissioner that the document is not eligible to be a tax advice document for the person: the person notifies the Commissioner that they withdraw the claim that the document is a tax advice document for the person: 138 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 20D (d) an approved advisor group informs the Commissioner that a tax advisor is not or was not a member of the approved advisor group at a time— (i) (ii) at which the tax advisor is claimed by the person or the tax advi- sor to be a member of the approved advisor group; and at which the tax advisor would be required to be a member of an approved advisor group for the document to be a tax advice docu- ment.
(4) If a document must be treated under this section as being a tax advice docu- ment for a person, a copy of the document must be held in a secure place for the periods referred to in subsections (2) and (3) by a tax advisor.

Section 20C: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Main- tenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 20C heading: amended, on 29 August 2011, by section 151(1) of the Taxation (Tax Adminis- tration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(1): amended, on 29 August 2011, by section 151(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(1)(a): amended, on 6 October 2009, by section 601(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20C(2): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(2)(a): replaced, on 6 October 2009, by section 601(2) of the Taxation (International Tax- ation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20C(2)(b)(i): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Adminis- tration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(2)(b)(ii): amended, on 2 June 2016, by section 84(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20C(2)(b)(ii): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Adminis- tration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(3): amended, on 29 August 2011, by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(3)(a): replaced, on 6 October 2009, by section 601(3) of the Taxation (International Tax- ation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20C(3)(a): amended, on 29 August 2011, by section 151(4) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(3)(b): replaced, on 2 June 2016, by section 84(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 20C(3)(c): replaced, on 2 June 2016, by section 84(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20C(4): amended, on 29 August 2011, by section 151(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
20D Claim that document is tax advice document (1) A claim by a person that a document is a tax advice document for the person must be made by the person or by a tax advisor who is authorised to act on behalf of the person for the purposes of sections 20C to 20G.
139 Part 3 s 20D Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) A claim that a document created by a person is a tax advice document for the person must contain the following information: (a) (b) (c) a brief description of the form and contents of the document; and the name of the tax advisor for whom the document was intended; and the date on which the document was created.
(3) A claim that a document created by a tax advisor, or by an employee of a tax advisor’s firm, is a tax advice document for a person must contain the follow- ing information: (a) (b) (c) (d) a brief description of the form and contents of the document; and the name of the tax advisor giving the tax advice in relation to which the document was created; and the approved advisor group to which the tax advisor belonged when the document was created; and the statute or other enactment and the type of revenue that was the sub- ject of the tax advisor’s advice in relation to which the document was created; and (e) the date on which the document was created.
(4) A claim that a document is a tax advice document for a person must be made— (a) if the requirement to disclose information is under section 17 or under section 17 or 17C— (i) on the day on which the Commissioner or an officer of the depart- ment exercises the right of inspection or removal that leads to the claim: (ii) by a later date to which the Commissioner agrees: (b) if the requirement to disclose information is under section 17B or 17C, by the date that is the later of the following: (i) (ii) the date that is given by the Commissioner in the request for dis- closure of the information: the date that is 28 days after the date of the request by the Com- missioner for disclosure of the information: if the requirement to disclose information is under section 17H, 17J, or 17K, by the date on which the court requires the production of informa- tion: if the requirement to disclose information is under section 17I, by the date on which the Commissioner requires the production of information: if the requirement to disclose information is under a discovery obliga- tion, by the date by which the discovery obligation requires the disclos- ure of information.
(c) (d) (e) 140 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 20D (5) If a tax advisor acting on behalf of a person claims that a document is a tax advice document for the person, the claim must include notification by the tax advisor that the tax advisor is authorised to act on behalf of the person for the purposes of sections 20C to 20G.
Section 20D: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Main- tenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20D heading: amended, on 29 August 2011, by section 152(1) of the Taxation (Tax Adminis- tration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(1): amended, on 29 August 2011, by section 152(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2)(a): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(2)(b): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2)(c): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(3)(a): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(b): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(c): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(3)(d): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(e): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(4): amended, on 29 August 2011, by section 152(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(4)(a): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 20D(4)(b): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 20D(4)(c): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 20D(4)(d): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 20D(4)(d): amended, on 6 October 2009, by section 602(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20D(4)(e): inserted, on 6 October 2009, by section 602(1) of the Taxation (International Tax- ation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20D(5): amended, on 2 June 2016, by section 85 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
141 Part 3 s 20E Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 20D(5): amended, on 29 August 2011, by section 152(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
20E Document or part of document included in tax advice document An information holder who is required to disclose information in relation to a person is required to provide a copy of a document or part of document that— (a) (b) is attached to a document that is eligible under section 20B(2) to be a tax advice document for the person; and is not eligible under section 20B(2) to be a tax advice document for the person.
Section 20E: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Main- tenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20E heading: replaced, on 29 August 2011, by section 153(1) of the Taxation (Tax Adminis- tration and Remedial Matters) Act 2011 (2011 No 63).
Section 20E: amended, on 29 August 2011, by section 153(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20E(a): amended, on 29 August 2011, by section 153(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
20F Person must disclose tax contextual information from tax advice document (1) An information holder who is required to disclose information relating to a per- son must disclose under subsection (2) a description of tax contextual informa- tion from a document that the person claims, under section 20D, to be a tax advice document for the person.
(2) A disclosure under subsection (1) of a description of tax contextual information from a document must be made— (a) (b) (c) (d) if the requirement to disclose information is under section 17 or under section 17 or 17C, by the date that is determined by the Commissioner: if the requirement to disclose information is under section 17B or 17C and the requirement is accompanied or followed by a requirement for disclosure of a description of tax contextual information, by the date that is the later of— (i) (ii) the date that is given by the Commissioner in the requirement for disclosure of the description: the date that is 28 days after the date of the requirement by the Commissioner for disclosure of the description: if the requirement to disclose information is under section 17H, 17J, or 17K, by the date on which the court requires the production of informa- tion: if the requirement to disclose information is under section 17I, by the date on which the Commissioner requires the production of information: 142 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 20F (e) if the requirement to disclose information is under a discovery obliga- tion, by the date by which the discovery obligation requires the disclos- ure of information.
(3) Tax contextual information for a tax advice document for a person is— (a) (b) (c) (d) (e) a fact or assumption relating to a transaction that has occurred or is postulated by the person creating the tax advice document: a description of a step involved in the performance of a transaction that has occurred or is postulated by the person creating the tax advice docu- ment: advice that does not concern the operation and effect on the person of tax laws: advice that concerns the operation and effect on the person of tax laws relating to the collection by the Commissioner of debts payable to the Commissioner: a fact or assumption relating to advice that is referred to in paragraph (c) or (d): (f) a fact or assumption from, or relating to the preparation of,— (i) (ii) financial statements of the person: a document containing information that the person is required to provide to the Commissioner under an Inland Revenue Act.
(4) A disclosure by a person or tax advisor of tax contextual information from a tax advice document for the person must be in a statutory declaration that— (a) (b) is made by a tax advisor who has not been barred under subsection (5) from making statutory declarations under this subsection; and states that the tax advisor is authorised to act on behalf of the person for the purposes of sections 20C to 20G; and (c) is in the prescribed form.
(5) The Commissioner may apply to a District Court Judge, or to a court or Taxa- tion Review Authority in relation to a tax advisor making a statutory declar- ation considered in proceedings before the court or Authority, that a tax advisor be barred from making statutory declarations under this section, if the tax advi- sor is convicted of an offence under— (a) (b) (c) (d) (e) section 111 of the Crimes Act 1961: section 143(1)(b): section 143A(1)(b) or (c): section 143B(1)(b) or (c): section 143H.
(6) An application under subsection (5) may be made in the course of proceedings before a court or Taxation Review Authority.

143 Part 3 s 20G Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 20F: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Main- tenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 20F(1): amended, on 29 August 2011, by section 154(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20F(2): amended, on 29 August 2011, by section 154(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20F(2)(a): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 20F(2)(b): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 20F(2)(c): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 20F(2)(d): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 20F(2)(d): amended, on 6 October 2009, by section 603(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20F(2)(e): inserted, on 6 October 2009, by section 603(1) of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20F(5): amended, on 6 October 2009, by section 603(2) of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20F(6): inserted, on 6 October 2009, by section 603(3) of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
20G Challenge to claim that document is tax advice document (1) If a person claims that a document is a tax advice document for the person, the Commissioner or the person may apply to a District Court Judge, or to the court or Taxation Review Authority hearing the proceedings giving rise to the claim, for an order determining whether— (a) (b) (c) the document is a tax advice document for the person: information provided or withheld by the person is tax contextual infor- mation in relation to the document: the person should provide a more detailed or better description of tax contextual information in relation to the document.
(2) For the purposes of determining an application under this section, the District Court Judge, court, or Taxation Review Authority may require the document to be produced to the District Court Judge, court, or Taxation Review Authority.

(3) An application under this section may be made in the course of an inquiry under section 17J to the District Court Judge who is holding the inquiry.
(4) An application under this section may be made in the course of proceedings before a court or Taxation Review Authority.

144 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 21BA Section 20G: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Main- tenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 20G heading: amended, on 29 August 2011, by section 155(1) of the Taxation (Tax Adminis- tration and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(1): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(1)(a): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).
Section 20G(1)(b): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(1)(c): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(1): amended, on 6 October 2009, by section 604(1) of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20G(1)(b): replaced, on 6 October 2009, by section 604(2) of the Taxation (International Tax- ation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20G(2): amended, on 29 August 2011, by section 155(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(2): amended, on 6 October 2009, by section 604(3) of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20G(3): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 20G(4): inserted, on 6 October 2009, by section 604(4) of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
21 Information requisitions in relation to offshore payments [Repealed] Section 21: repealed, on 18 March 2019, by section 13 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

21BA Information required to be provided by large multinational group [Repealed] Section 21BA: repealed, on 18 March 2019, by section 14 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Subpart 3AC—Taxpayers’ obligations to keep records Subpart 3AC heading: inserted, on 1 April 2019 (replaced 18 March 2019 (with effect from 1 April 2019), by section 12 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, 145 Part 3 s 21B Tax Administration Act 1994 Reprinted as at 1 April 2020 and Remedial Matters) Act 2019 (2019 No 5)), by section 270 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Taxpayer’s obligations to keep records [Repealed] Heading: repealed, on 1 April 2019, by section 270 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
21B Preparing financial statements (1) A company must prepare financial statements in accordance with the applic- able minimum requirements prescribed in an Order in Council made under sec- tion 21C, unless the company is of a class specified as exempt from the min- imum requirements in an Order in Council made under section 21C.
(2) A taxpayer of a class specified in an Order in Council under section 21C must prepare financial statements in accordance with the applicable minimum requirements prescribed in an Order in Council made under section 21C.

(3) If an enactment other than this one provides applicable minimum requirements for preparing financial statements for a company or taxpayer, the company or taxpayer must prepare financial statements using those minimum requirements and subsection (1) and (2) do not apply.
(4) Section 22 applies to keeping and retaining the financial statements.

Section 21B: inserted, on 27 February 2014, by section 134(2) of the Taxation (Annual Rates, For- eign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
21C Preparing financial statements: Orders in Council (1) The Governor-General may from time to time, by Order in Council made on the recommendation of the Minister of Revenue, prescribe, for the purposes of section 21B,— (a) minimum requirements for preparing financial statements: (b) (c) (d) classes of taxpayers to whom the minimum requirements apply: classes of companies that are exempt from the minimum requirements: the period for which financial statements must be prepared.
Before recommending the making or amending of an Order in Council under this section, the Minister of Revenue must, whether before or after the date on which the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 receives the Royal assent, consult with professional accounting bodies that the Minister decides it is reasonable to consult for the purposes of this section.
Section 21C: inserted, on 27 February 2014, by section 134(1) of the Taxation (Annual Rates, For- eign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
(2) 146 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22 22 Keeping of business and other records (1) Without limiting the generality of subsection (7), the records required to be kept and retained under subsection (2) in respect of any business carried on during any income year by any person, shall contain— (aa) the financial statements required to be prepared by section 21B; and (a) (b) a record of the assets and liabilities of the person (in relation to that busi- ness); and a record of all entries from day to day of all sums of money received and expended by the person (in relation to that business) and the matters in respect of which the receipt and expenditure takes place; and (c) where that business involves dealing in goods— (i) (ii) (iii) (iv) a record of all goods purchased, and of all goods sold in the carry- ing on of that business (except those sold in the course of cash retail trading customarily conducted in a business of the kind of which that business is one) showing the goods, and the sellers and buyers or, as the case may be, the agents of the sellers and buyers in sufficient detail to enable the goods, and the sellers and buyers, and those agents, to be readily identified by the Commissioner; and all invoices relating to the goods; and statements (including quantities and values) of trading stock held by the person at the end of each such tax year, and all records of stocktakings from which any such statement of trading stock has been, or is to be, prepared; and a taxpayer, other than a low-turnover trader, must retain all accounting records relating to the calculation of the value of clos- ing stock (as defined in section YA 1 of the Income Tax Act 2007); and a low-turnover trader (as defined in section YA 1 of the Income Tax Act 2007) must retain records of the valuation methods and their application in calculating the value of closing stock, except if the methods and their application are not materially different from the previous income year; and (v) the taxpayer must
 comply with section EB 22(4) of the Income Tax Act 2007; and (d) where that business involves the provision of services, records of the ser- vices provided and all invoices relating to them; and (e) the charts and codes of accounts, the accounting instruction manuals, and the system and programme documentation which describes the accounting system used in each income year in the carrying on of that business.
(2) Subject to subsections (2BA), (2B), (3), (4), and (6), every person who— 147 Part 3 s 22 Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) (c) (cb) carries on any business in New Zealand: carries on any other activity (not being the carrying on of employment as an employee) in New Zealand for the purpose of deriving assessable income: is a person to whom the ESCT rules apply and who makes an employer’s superannuation cash contribution to a superannuation fund: is a person to whom the RSCT rules apply and who makes a retirement scheme contribution to a retirement savings scheme: (d) makes, holds, or disposes of, for the purpose of deriving assessable income, any investment: (e) is an employer to whom the FBT rules apply or is a person who provides any fringe benefit to any person who, in relation to any employer to whom the FBT rules apply, is an employee: (eb) has a tax credit under subpart LY of the Income Tax Act 2007: (ec) (ed) (f) (fb) (fc) is an approved research provider: is an employer to whom section RD 13B of that Act applies in relation to the treatment of a tax credit for a payroll donation: is a company that is an ICA company, a BETA person, a PCA company, or a PCA person: is a resident foreign trustee of a foreign trust in any income year: is a borrower under section 4(1) of the Student Loan Scheme Act 2011 who has adjusted net income as defined in section 73 of that Act: (fd) must meet requirements under Part 11B, including requirements expressed as being imposed on an entity other than a person, of— (i) (ii) a financial institution, as defined in the FATCA agreement: a financial institution, as defined in the CRS applied standard,— shall keep sufficient records to enable the ascertainment readily by the Com- missioner, or any officer authorised by the Commissioner in that behalf, of— (g) (h) (i) the assessable income derived by that person from the carrying on of that business, or the carrying on of that other activity, or the making or hold- ing or disposing of that investment;
 and the deductions of that person in the carrying on of that business, or the carrying on of that other activity, or the making or holding or disposing of that investment; and every fringe benefit, and the taxable value of every fringe benefit, provi- ded by the person to any person in relation to whom the person is an employer, and every fringe benefit provided by the person to any person who in relation to another person is an employee, those records to include (without limiting the generality of the preceding provisions of 148 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22 this paragraph) details of the recipient of the fringe benefit, the occasion of the providing of it, and the amount (if any) paid or payable by the employee for the receipt or enjoyment of it; and (j) (k) [Repealed] every credit and debit to the person’s memorandum accounts (other than an ASC account), and the amount of a credit attached to a dividend or distribution paid by the person: (kb) [Repealed] (kc) the amount of the person’s tax credit under subpart LY of the Income Tax Act 2007; and (kd) if the person is an approved research provider, the following matters: (i) (ii) ongoing compliance with section 124ZH(4); and amounts derived and incurred by the person performing research and development activities on behalf of other persons; and the transfer under section 124ZG of an amount of an employee’s payroll donation to the recipient of the donation; and every employer’s superannuation cash contribution, and the taxable value of that contribution, made by the person to any superannuation fund, those records to include (without limiting the generality of the pre- ceding provisions of this paragraph) details of the recipient of the employer’s superannuation cash contribution, the occasion of making it, and any related tax credit under section MK 1(2) of the Income Tax Act 2007; and every retirement scheme contribution, and the taxable value of that con- tribution, made by
 the person to any retirement savings scheme, those records to include, without limiting the generality of the preceding pro- visions of this paragraph, details of the recipient of the retirement scheme contribution and the occasion of making it; and the person’s compliance with Part 11B; and a failure by the person to obtain a self-certification as required by the CRS applied standard; and steps taken by the person and evidence relied upon by the person in per- forming obligations under Part 11B relating to the CRS applied standard; and the financial position of the foreign trust; and adjusted net income under the Student Loan Scheme Act 2011,— (ke) (l) (lb) (lc) (ld) (le) (m) (n) and shall retain all such records for a period of at least 7 years after the end of the income year, or (for paragraph (k)) the tax or income year (as applicable), to which they relate.
149 Part 3 s 22 Tax Administration Act 1994 Reprinted as at 1 April 2020 (2BA) A taxpayer required by subsection (2) to keep and retain a record must keep and retain the record— (a) in English or te reo Maori, or in a language in which the Commissioner authorises the taxpayer under subsection (8) to keep the record or the type of record; and (b) at a place in New Zealand, or at a place outside New Zealand where— (i) (ii) the Commissioner authorises the taxpayer under subsection (8) to keep the record or the type of record: the record is kept by a person authorised by the Commissioner under subsection (8) to keep records for taxpayers that include the taxpayer.
(2B) A taxpayer referred to in subsection (2)(e) who is required by subsection (2) to retain records is not required to retain those records for a period of more than 7 years after the end of the income year to which the records relate.

(2C) If there are more than 1 resident foreign trustee of a foreign trust, the resident foreign trustees may appoint one of themselves as an agent for the purposes of keeping the records required by subsection (2).
(3) A qualifying individual who is required by subsection (2) to retain records of their assessable income, must retain those records for a period of 12 months after the end of the income year in which the individual derived the income.
(4) This section shall not require the retention of any records— (a) (b) (c) in respect of which the Commissioner has given notice that retention is not required: of a company which has been liquidated: by a partner of a partnership, if the partnership retains the records that the partner would be required to retain but for this paragraph.
(5) The Commissioner may, by notice given before the expiry of the 7-year reten- tion period specified in subsection (2) or (2B), require a taxpayer to retain all or any of the records specified in that subsection for a further period not exceeding 3 years following the expiry of the 7-year period where— (a) (b) the affairs of the taxpayer are or have been under audit or investigation by the Commissioner; or the Commissioner intends to conduct such an audit or investigation before the expiry of the retention period as so extended, or is actively considering any such audit or investigation.
The Commissioner may, by notice published in the Gazette, dispense any class of taxpayers from the need to retain the records, or any class of records, speci- fied in subsection (2) or (2B), for more than 12 months following the end of the income year or tax year to which they relate where— (a) the taxpayers are not provisional taxpayers; and (6) 150 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22 (b) the records relate to payments from which tax has been withheld or deducted at source.
(7) In this section, records includes— (a) (b) (c) books of account (whether contained in a manual, mechanical, or elec- tronic format) recording receipts or payments or income or expenditure: vouchers, bank statements, invoices, receipts, and such other documents as are necessary to verify the entries in the books of account referred to in paragraph (a): accounts (whether contained in a manual, mechanical, or electronic for- mat) to be maintained under the imputation rules, or section OA 3 for accounts under subpart OE, of the Income Tax Act 2007, and any state- ment to be retained under section 31 of this Act: (d) in the case of a foreign trust, other than for the period for which section 59C(3) applies,— (i) (ii) [Repealed] [Repealed] (iii) a record of— (A) (B) (C) the assets and liabilities of the foreign trust; and all entries from day to day of all sums of money received and expended by the trustee in relation to the foreign trust and the matters in respect of which the receipt and expend- iture takes place; and if the trust carries on a business, the charts and codes of accounts, the accounting instruction manuals, and the sys- tem and programme documentation which describes the accounting system used in each income year in the adminis- tration of the trust: (e) for the purposes of subsection (2)(kc), other documents evidencing research and development activities.
(8) The Commissioner may, upon application by the taxpayer or person, authorise for the purposes of subsection (2BA),— (a) a taxpayer to keep and retain a record or type of record— (i) (ii) in a language other than English or te reo Maori: at a place outside New Zealand: (b) a person to hold, for taxpayers, records— (i) (ii) (iii) at places outside New Zealand; and in a form approved by the Commissioner; and accessible by the Commissioner in a way approved by the Com- missioner.
151 Part 3 s 22 Tax Administration Act 1994 Reprinted as at 1 April 2020 (9) The Commissioner may, for an authorisation under subsection (8) of a per- son,— (a) (b) (c) (d) impose reasonable conditions on the authorisation: reasonably vary the conditions on the authorisation: withdraw the authorisation, upon request by the person or after giving reasonable notice of the withdrawal: give public notice of an action under subsection (8)(b) or this subsection, in a publication chosen by the Commissioner.
Compare: 1976 No 65 s 428; 1994 No 76 s 73 Section 22 heading: amended, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(1): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(1)(a) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(1)(aa): inserted, on 27 February 2014, by section 135 of the Taxation (Annual Rates, For- eign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section 22(1)(c)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(1)(c)(iii): inserted, on 26 November 1998, by section 26 of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).
Section 22(1)(c)(iii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(1)(c)(iii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(1)(c)(iv): inserted, on 26 November 1998, by section 26 of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).

Section 22(1)(c)(iv): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(1)(c)(iv): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(1)(b) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(1)(c)(iv): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(1)(c)(v): inserted, on 26 November 1998, by section 26 of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).

Section 22(1)(c)(v): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(1)(c)(v): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
152 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22 Section 22(1)(e): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(1)(c) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(2): amended, on 2 November 2012, by section 171(1)(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2): amended, on 2 November 2012, by section 171(1)(c) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2): amended, on 2 November 2012, by section 171(1)(e) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 22(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(2): amended (with effect on 1 April 2005), on 1 October 2006, by section 211(2)(a) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(2): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(3) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(2) proviso: repealed, on 2 November 2012, by section 171(1)(e) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 22(2)(b): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 22(2)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(2)(c): amended (with effect on 1 April 2008), on 2 November 2012, by section 171(1)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(2)(cb): inserted (with effect on 1 April 2007), on 19 December 2007 (applying for 2008– 09 and later income years), by section 189(2) of the Taxation (Business Taxation and Remedial Mat- ters) Act 2007 (2007 No 109).

Section 22(2)(d): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 22(2)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(2)(eb): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(2)(eb): amended, on 1 April 2019, by section 26(1) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).

Section 22(2)(ec): replaced, on 1 April 2019, by section 26(2) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 22(2)(ed): inserted (with effect on 6 January 2010), on 6 October 2009, by section 605(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 22(2)(f): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(2)(f): amended, on 1 April 2017, by section 302(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

153 Part 3 s 22 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 22(2)(f): amended, on 1 July 2012 (applying for records relating to income years beginning on or after that date), by section 140(1) of the Taxation (International Investment and Remedial Mat- ters) Act 2012 (2012 No 34).
Section 22(2)(fb): inserted (with effect on 1 April 2005), on 1 October 2006, by section 211(2)(b) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(2)(fb): amended, on 14 May 2016, by section 77(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section 22(2)(fc): inserted, on 14 May 2016, by section 77(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 22(2)(fc): amended, on 1 July 2017, by section 10(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 22(2)(fd): inserted, on 1 July 2017, by section 10(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 22(2)(g): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 22(2)(g): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(2)(h): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 22(2)(h): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(2)(j): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 605(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 22(2)(k): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(2)(k): amended (with effect on 1 July 2011 and applying for records relating to income years beginning on or after that date), on 7 May 2012, by section 140(2) of the Taxation (Inter- national Investment and Remedial Matters) Act 2012 (2012 No 34).

Section 22(2)(kb): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(2)(kc): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(2)(kc): amended, on 1 April 2019, by section 26(3) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 22(2)(kd): replaced, on 1 April 2019, by section 26(4) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).

Section 22(2)(ke): inserted (with effect on 6 January 2010), on 6 October 2009, by section 605(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 22(2)(ke): amended (with effect on 1 April 2019), on 23 March 2020, by section 193 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 22(2)(l): amended (with effect on 1 April 2008), on 2 November 2012, by section 171(1)(d) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2)(l): amended, on 1 April 2008, by section 17 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
154 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22 Section 22(2)(l): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(2)(lb): inserted (with effect on 1 April 2007), on 19 December 2007 (applying for 2008– 09 and later income years), by section 189(5) of the Taxation (Business Taxation and Remedial Mat- ters) Act 2007 (2007 No 109).
Section 22(2)(lc): inserted, on 1 July 2014, by section 152 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 22(2)(ld): inserted, on 1 July 2017, by section 10(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 22(2)(le): inserted, on 1 July 2017, by section 10(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 22(2)(m): inserted (with effect on 1 April 2005), on 1 October 2006, by section 211(2)(c) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(2)(m): amended, on 14 May 2016, by section 77(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section 22(2)(n): inserted, on 14 May 2016, by section 77(4) of the Taxation (Residential Land With- holding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 22(2) proviso: repealed, on 2 November 2012, by section 171(1)(e) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2BA): inserted, on 2 November 2012, by section 171(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 22(2BA)(a): amended, on 26 June 2019, by section 92(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 22(2B): inserted (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(4) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(2C): inserted, on 1 October 2006, by section 211(5) of the Taxation (Depreciation, Pay- ment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(3): replaced, on 1 April 2019, by section 15(2) (and see section 15(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 22(4)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(4)(b): amended, on 1 April 2008 (for a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, applying for income years starting on and after 1 April 2008), by section 28(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section 22(4)(c): inserted, on 1 April 2008 (for a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, applying for income years starting on and after 1 April 2008), by section 28(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).

Section 22(5): amended (with effect on 1 April 2005), on 1 October 2006, by section 211(7) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(5): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

155 Part 3 s 22AA Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 22(6): amended (with effect on 1 April 2005), on 1 October 2006, by section 211(8)(a) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(6): amended (with effect on 1 April 2005), on 1 October 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(8)(b) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(6): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(6)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(7)(c): replaced, on 1 April 2017, by section 302(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 22(7)(d): inserted, on 1 October 2006, by section 211(9) of the Taxation (Depreciation, Pay- ment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(7)(d): amended, on 21 February 2017, by section 10(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 22(7)(d)(i): repealed, on 21 February 2017, by section 10(5) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 22(7)(d)(ii): repealed, on 21 February 2017, by section 10(5) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 22(7)(d)(iii)(C): amended, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(6) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(7)(e): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(6) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(8): inserted, on 2 November 2012, by section 171(4) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(8): amended, on 2 June 2016, by section 87 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 22(8)(a)(i): amended, on 26 June 2019, by section 92(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 22(9): inserted, on 2 November 2012, by section 171(4) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
22AA Records to be kept by employers and PAYE intermediaries (1) An employer who makes a PAYE income payment to an employee must keep proper records in English or te reo Maori relating to the payment, the amount of tax withheld for the payment, and the other items of information set out in schedule 3, table 1, as required under this Act, the Child Support Act 1991, the KiwiSaver Act 2006, or the Student Loan Scheme Act 2011.
(2) A person acting as a PAYE intermediary for an employer must keep proper records relating to their activity as a PAYE intermediary in relation to an employee of the employer.
(3) An employer or PAYE intermediary must take reasonable steps to ensure the safe-keeping of their records for a period of not less than 7 years after the mak- ing of the payments to which the records relate, except to the extent to which— 156 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22AAB (a) (b) the Commissioner has notified the employer or PAYE intermediary that retention is not required; or the employer or PAYE intermediary has delivered the records to the Commissioner as required by this Act or the Income Tax Act 2007.
(4) On application by the person, the Commissioner may authorise the keeping of records under this section in a language other than English or te reo Maori.

Section 22AA: inserted, on 1 April 2019, by section 272 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 22AA(1): amended (with effect on 26 June 2019), on 23 March 2020, by section 194(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 22AA(4): amended (with effect on 26 June 2019), on 23 March 2020, by section 194(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
22AAB Records to be kept by payers of passive income (1) This section applies when a person— (a) (b) is liable under the RWT rules to withhold RWT for resident passive income paid to or derived by another person: is liable under the NRWT rules to withhold NRWT for non-resident pas- sive income paid to or derived by another person.
(2) The person must keep proper records in English or te reo Maori relating to the income paid by them, and RWT or NRWT withheld by them, or liable to be withheld by them, sufficient to enable the Commissioner to ascertain readily at any time the information set out in schedule 3, table 2.
(3) A person referred to in subsections (1) and (2) must take reasonable steps to ensure the safe-keeping of their records for a period of not less than 7 years after the making of the payments to which the records relate, except to the extent to which— (a) (b) the Commissioner has notified the person that retention of the records is not required; or the records are required by law to be delivered to a person other than the Commissioner; or (c) the person is a company that has been liquidated.
(4) The Commissioner may, before the end of the 7-year period referred to in sub- section (3), notify the person that they are required to retain records specified by the Commissioner for a further period of up to 3 years after the end of the 7- year period if— (a) (b) the affairs of the person are or have been under audit or investigation by the Commissioner; or the affairs of a person to whom the records relate are or have been under audit or investigation by the Commissioner; or 157 Part 3 s 22AAC Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) the Commissioner intends to conduct, or is actively considering, an audit or investigation before the end of the extended retention period.
(5) On application by the person, the Commissioner may authorise the keeping of records under this section in a language other than English or te reo Maori.

Section 22AAB: inserted, on 1 April 2020, by section 273 of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 22AAB(2): amended, on 1 April 2020, by section 195(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 22AAB(5): amended, on 1 April 2020, by section 195(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
22AAC Keeping of returns where information transmitted electronically (1) Where information contained in a taxpayer’s return has been transmitted by electronic means in the prescribed electronic format in accordance with section 36, the taxpayer shall retain or cause to be retained— (a) the return in the form of— (i) (ii) a signed hard-copy transcript of the information transmitted: an electronic form meeting the requirements of section 229 of the Contract and Commercial Law Act 2017; and (b) for a period of— (i) (ii) 7 years after the end of the income year to which the return relates; or a greater period that the Commissioner requires under section 22 for other records of the taxpayer, if the Commissioner gives the taxpayer notice of a further retention period under section 22(5).
(2) This section does not require the retention of— (a) (b) (c) a return for which the Commissioner has given notice that retention is not required; or a return of a company that has been liquidated; or employment income information that has been provided to the Commis- sioner.
Compare: 1976 No 65 s 428A; 1994 No 76 s 74 Section 22AAC (former section 23): renumbered, on 1 April 2019, by section 17 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 22AAC(1): replaced, on 2 November 2012, by section 172 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 22AAC(1)(a)(ii): amended, on 1 September 2017, by section 347 of the Contract and Com- mercial Law Act 2017 (2017 No 5).

Section 22AAC(2): replaced, on 1 April 2019, by section 274 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
158 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22A 22A Records required under subpart EW of Income Tax Act 2007 (1) A taxpayer who applies section EW 18 of the Income Tax Act 2007 and who does not use a market approved by the Commissioner under section 90AC(1)(c) must keep, in English or te reo Maori, records sufficient to enable the Commissioner to verify that the market value adopted is reliable.
(2) A taxpayer who applies section EW 26(2) of the Income Tax Act 2007 must keep, in English or te reo Maori, records sufficient to enable the Commissioner to verify that their reason for changing spreading methods was a sound com- mercial one.
(3) A taxpayer required to retain records must— (a) (b) take all reasonable precautions for the safe custody of those records; and retain those records for 7 years after the end of the year that the records relate to, unless: (i) (ii) (iii) the Commissioner has given notice that retention is not required; or the records are required by law to be given to another person; or the taxpayer is a company that has been liquidated or wound up; and (c) retain the records required for a further period as specified by the Com- missioner under subsection (4).
(4) The Commissioner may, by giving notice before the end of the 7-year retention period specified in subsection (3), require a taxpayer to retain records specified by the Commissioner for a further period of not more than 3 years following the expiry of the 7-year period if— (a) (b) the taxpayer is or has been under audit or investigation by the Commis- sioner; or the Commissioner intends to conduct an audit or investigation before the expiry of the retention period as extended, or is actively considering an audit or investigation.
Section 22A: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 63(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 22A heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22A heading: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22A(1): amended, on 26 June 2019, by section 93(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 22A(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

159 Part 3 s 22B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 22A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22A(2): amended, on 26 June 2019, by section 93(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 22A(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22A(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

22B Further records required (1) A trustee to whom either section EW 44 or EZ 39 of the Income Tax Act 2007 applies must keep, in English or te reo Maori, records of— (a) (b) the amounts of debt forgiven by creditors; and amounts distributed to the trust’s beneficiaries.
(2) A trustee required to retain records must— (a) (b) take all reasonable precautions for the safe custody of those records; and retain those records for as long as the trust exists.

Section 22B: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 63(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 22B heading: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22B(1): amended, on 26 June 2019, by section 94 of the Taxation (Annual Rates for 2019– 20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 22B(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Subpart 3B—Reporting of income information by individuals Subpart 3B: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
22C Outline of subpart What this subpart does (1) This subpart provides the administrative settings that underpin an individual’s obligations under sections BB 2, BC 1 to BC 8 of the Income Tax Act 2007 to calculate and satisfy their income tax liability for a tax year.
It sets out the requirements for the provision of information about an individual’s income, including— (a) the obligations of individuals to provide certain income information to the Commissioner: (b) what is meant by certain key terms such as reportable income, other income, pre-populated account, and final account: 160 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22C (c) (d) (e) (f) (g) (h) (i) when and how information must be provided to the Commissioner: the treatment of an individual’s final account at the end of a tax year: when and how an individual’s assessment is made: when certain amounts of tax payable may be written off: how reporting errors in accounts may be corrected: the permitted de minimis amounts: the information particulars.
Income types (2) For the purposes of this Act and the Income Tax Act 2007, income that an indi- vidual derives for a tax year is categorised as either— (a) (b) their reportable income; or their other income.
Relationship with other provisions (3) For the provisions related to— (a) (b) (c) (d) (e) (f) returns of income, see sections 33 and 37: returns related to family assistance credits, see section 41: donations tax credits, see section 41A: disputes, see sections 89C(l) and 89D: assessments, see sections 92, 106, and 113: late filing penalties, see section 139A.

161 Part 3 s 22C Tax Administration Act 1994 Reprinted as at 1 April 2020 Flowchart 1: Scheme of subpart 3B Individual?
Return of income No Yes Qualifying individual?

No > $200 other income?

Yes No Commissioner satisfied that pre- populated account is correct?

Yes Yes No Additional income information or amendment to pre- populated account required Individual provides income information or amends pre-populated account Yes Yes Information about other income provided No Default assessment No No Individual confirms account is complete and correct?
Yes Final account and assessment Write-off (See write-offs flowchart) Post-assessment adjustment 162 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22D Section 22C: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 22C(1): amended, on 1 April 2020, by section 196 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
22D Key terms Meaning of individual (1) For the purposes of this subpart and sections 22, 33, 37, 38, 42C, 89D, 92, 106, 110, 142AC, 143, and 227G, and schedule 8, individual— (a) means a natural person; and (b) includes a natural person who is non-resident, other than a person whose only income for the corresponding income year is non-residents’ for- eign-sourced income; and (c) excludes, from the date of their death, a deceased natural person.
Meaning of qualifying individual (2) For the purposes of this subpart and sections 4A, 22, and 120C, definition of date interest starts, paragraph (a), and schedule 8, qualifying individual means— (a) (b) an individual who derives only reportable income for an income year; and has no other income information that must be provided to the Commis- sioner under this subpart for the income year.
Meaning of reportable income (3) For the purposes of this Act and the Income Tax Act 2007, reportable income, for an individual and a tax year, means an amount of income paid or payable to the individual for the corresponding income year— (a) that is— (i) (ii) (iii) (iv) a PAYE income payment: a payment of resident passive income: a payment of non-resident passive income: a benefit under an employee share scheme described in schedule 4, table 1, rows 4 and 7: (v) attributed PIE income; and (b) for which the person paying the amount has been provided the individu- al’s tax file number, however this requirement does not apply if the amount is income derived jointly with another person and the Commis- sioner is able to allocate an amount to the individual for the income year; and 163 Part 3 s 22D Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) in relation to which information must be provided under this Act to the Commissioner by— (i) (ii) for the items referred to in paragraph (a)(i) to (iv), 31 May in the next tax year: for the item referred to in paragraph (a)(v), the date referred to in section 25K.
Meaning of other income (4) For the purposes of this subpart and section 141JA and schedule 8, other income or income other than reportable income, for an individual and a tax year, means an amount of income paid or payable to, or treated as income of, the individual for the corresponding income year that is not their reportable income.
Meaning of pre-populated account (5) For the purposes of this subpart, and sections 4A, 106, 142AC, and CX 27 of the Income Tax Act 2007, a pre-populated account, for an individual and a tax year, means the account— (a) (b) provided by the Commissioner for the tax year; and containing the income information held by the Commissioner, including any income information provided by the individual, quantifying— (i) (ii) the amount of reportable income derived for the corresponding income year; and any other amount that the Commissioner considers the individual has derived for the income year.
Meaning of final account (6) For the purposes of this subpart, and sections 4A, 33, 37, 38, 42C, 89D, 106, 110, and 143, a final account, for an individual and a tax year, means a pre- populated account finalised under section 22H.

Section 22D: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 22D(1): amended, on 1 April 2020, by section 197(1) (and see section 197(7) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 22D(3)(a)(iv): amended, on 1 April 2020, by section 197(2) (and see section 197(8) for appli- cation) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 22D(3)(a)(v): inserted, on 1 April 2020, by section 197(3) (and see section 197(8) for appli- cation) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 22D(3)(c): replaced, on 1 April 2020, by section 197(4) (and see section 197(8) for applica- tion) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 22D(5): amended, on 1 April 2020, by section 197(6) (and see section 197(7) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 22D(5): amended, on 23 March 2020, by section 197(5) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
164 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22F 22E Information included in pre-populated accounts Pre-populated accounts (1) The Commissioner must include in an individual’s pre-populated account for a tax year— all the income information held by the Commissioner for the tax year relating to an amount of reportable income derived for the corresponding income year; and all the income information on other amounts that the Commissioner con- siders the individual has derived for the income year, including any income information provided by the individual.
(a) (b) Limits (2) Subsection (1) applies only to the extent to which the information— (a) (b) is available; and is relevant for the individual in making an assessment for the tax year.

Accounts with zero balance (3) An individual who has no reportable income for a tax year may ask the Com- missioner to make available a pre-populated account with a zero balance in order that they may provide their income information for the tax year.
Section 22E: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
22F Information requirements Obligations for information on other income (1) Subject to section 22K(1), an individual must provide information to the Com- missioner for a tax year on the total amount of assessable income that they derive for the corresponding income year to the extent to which the amount is not reportable income, see schedule 8, part A, table 1.
Obligations for reportable income information (2) No obligation to provide information for a tax year arises in relation to an amount of reportable income that is not included in an individual’s pre-popu- lated account for the tax year unless the individual knows, or might reasonably be expected to have known, that the amount should properly be included in their final account for the tax year.
Additional amounts (3) An individual may provide information for a tax year on an amount set out in schedule 8, part A, table 2.
Benefits under employee share schemes (4) Subsection (1) does not apply to an amount of income that is a benefit that a person receives under an employee share scheme to the extent to which their 165 Part 3 s 22G Tax Administration Act 1994 Reprinted as at 1 April 2020 (5) (6) employer has included information relating to the benefit in their employment income information under section 23K and schedule 4, table 1, rows 4 and 7.
Information provided on behalf of deceased individuals In order to finalise the account of a deceased individual under section 22H, the Commissioner may allow a person appearing on the list described in subsection (6) to provide, to the best of their knowledge, income information on behalf of the deceased individual.
List of classes of persons The Commissioner must publish a list of the classes of persons who are consid- ered likely to have a relationship with a deceased individual and that the Com- missioner considers may be the sort of person who is best placed to provide income information on behalf of a deceased individual.
Section 22F: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

22G Amending accounts for incorrect or missing information When this section applies (1) This section applies for an individual and a tax year when incorrect information relating to the individual has been provided to the Commissioner, or informa- tion relating to the individual is missing.
Correction of pre-assessment errors by individuals (2) An individual may amend income information in their pre-populated account at any time before the account is finalised under section 22H.

Correction of post-assessment errors by qualifying individuals (3) Despite subsection (2), a qualifying individual, or an individual who is treated as a qualifying individual, may amend the income information in their final account at any time before their terminal tax date for the tax year.
Any earlier assessment for the tax year is regarded as not having been made.

When amended information incorrect Subsection (3) does not apply if the Commissioner has reason to believe that the amended information is incorrect.

The Commissioner may decide not to accept all the information as correct and provide an assessment for the indi- vidual under section 106.
Correction of pre-assessment errors by Commissioner The Commissioner may amend information in the individual’s pre-populated account for the tax year to correct errors in the information.

The Commissioner must notify the individual of the amendment.
(4) (5) 166 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22H (6) (7) Correction of post-assessment errors by Commissioner: qualifying individuals The Commissioner may amend information in a qualifying individual’s final account for the tax year to correct errors in the information at any time before the end of the period referred to in section 108(1), notifying the individual of the amendment.
Correction of post-assessment errors by Commissioner: other individuals If the Commissioner wishes to make an adjustment in relation to the informa- tion of an individual other than a qualifying individual, the Commissioner must issue a notice of proposed adjustment under section 89B subject to the excep- tions set out in section 89C.
Later requests for changes by individuals (8) After their terminal tax date, an individual may ask the Commissioner to amend information in their final account for the tax year under section 113.

Section 22G: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
22H Finalising accounts Pre-populated accounts: qualifying individuals (1) If the Commissioner is satisfied that the income information of a qualifying individual for a tax year as set out in their pre-populated account correctly and completely records their income for the corresponding income year, the Com- missioner may finalise the individual’s account for the tax year.
Pre-populated accounts: other individuals (2) An individual other than a qualifying individual may— (a) (b) (c) adjust their pre-populated account for the tax year by providing the income information required under section 22F(1) in relation to their other income; and correct any errors in their reportable income information; and finalise the account by confirming that the income information in the account as adjusted correctly and completely records their income for the corresponding income year.
Requests for information from qualifying individuals (3) If the Commissioner requests income information from a qualifying individual in relation to their pre-populated account, the individual may— (a) (b) correct any errors in their reportable income information; and finalise the account by confirming that the income information in the account as adjusted correctly and completely records their income for the corresponding income year.
167 Part 3 s 22I Tax Administration Act 1994 Reprinted as at 1 April 2020 Due dates (4) The adjustment, correction, or confirmation is due to be made by— (a) (b) 7 July in the following tax year, as set out in section 37(1): for an individual who has, under section 37(3) to (5), an extension of time to file a return of income, by the later date in the next tax year.
Section 22H: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 22H(2): amended (with effect on 1 April 2019), on 23 March 2020, by section 198(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 22H(4): amended (with effect on 1 April 2019), on 23 March 2020, by section 198(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
22I Returns and assessments Final account treated as return of income and assessment (1) In relation to their final account for a tax year, an individual is treated as having made— (a) (b) (c) a return of income for the tax year under section 33; and an assessment under section 92 in relation to the return referred to in paragraph (a); and a statement of a taxpayer’s tax position for the tax year, unless the indi- vidual asks the Commissioner under section 22G(8) for an amendment to be made to the information in their final account.
Date of assessment (2) (3) For the purposes of subsection (1)(b), the date on which an assessment is treated as being made is the date on which an individual’s pre-populated account for the tax year is finalised under section 22H.
Date of default assessment If an individual does not satisfy the Commissioner that the income information in their pre-populated account for the tax year correctly and completely records their income for the corresponding income year, the date on which the assess- ment is treated as being made is the date on which the Commissioner provides a default assessment under section 106.
Notification requirements (4) The Commissioner must notify an individual affected when an assessment is treated as having been made under subsection (2) or (3).

168 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 22I Flowchart 2: Process for writing off amounts of tax to pay Individual is a qualifying individual Tax to pay Yes Yes < = $50 assessment No Income derived solely from certain income-tested benefits Exclusions apply?
No No Yes Income derived from extra pay period in the income year?

(From 1 April 2020) Yes No Exclusions apply?

No Yes Tax to pay Write-off 169 Part 3 s 22J Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 22I: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
22J Commissioner’s power in relation to certain amounts of tax payable When amounts written off (1) For the purposes of this subpart, the Commissioner may write off an amount of tax payable by a qualifying individual for a tax year if the requirements of schedule 8, part B are met.
Reversing write offs (2) The Commissioner may reverse a write off made under this section if, for the tax year and the individual,— (a) it is established through a reassessment that the requirements of schedule 8, part B are not met: (b) during the tax year, the individual ceases to be a qualifying individual.
Order in Council amending schedule 8 (3) The Governor-General may, by Order in Council made on the recommendation of the Minister, amend schedule 8 by— (a) (b) (c) adding an item of information to, or omitting an item of information from, part A, table 1 or table 2: adding an amount of tax to, or omitting an amount of tax from, part B, clause 1: adding a type of income to, or omitting a type of income from, part B, clause 2.
Consultation (4) Before the Minister makes a recommendation under subsection (3), a consulta- tive process must be undertaken that includes the distribution of the proposed amendments to schedule 8 to persons or representatives of persons that it is considered reasonable to consult for the purposes of this section.
Section 22J: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

22K No obligation to provide information: de minimis and certain other amounts Small amounts of income (1) No obligation to provide information for a tax year arises if an individual derives income other than reportable income for the corresponding income year of $200 or less.
170 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 23B Other specific provisions may override this section (2) A specific provision in an Inland Revenue Act requiring an individual to pro- vide information in a particular circumstance overrides this section.

Section 22K: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
22L Information particulars Items of other income (1) (2) The items of information related to amounts of an individual’s income other than reportable income are set out in the table in schedule 8, part A, table 1.

What may be included in information The information may include information on the items set out in schedule 8, part A, table 2.
Section 22L: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
22M Setting electronic and non-electronic requirements Prescribing forms for, and means and modes of, delivery (1) For the delivery of information on an individual’s income other than reportable income, the Commissioner must prescribe— (a) (b) an electronic form and means of electronic communication: a form or mode of delivery other than by electronic means.
Particular requirements and conditions (2) The requirements relating to a form, means, or mode of communication may relate to an individual, a class of individuals, or all individuals, and may be subject to the conditions specified by the Commissioner, whether generally or in a specific case.

Section 22M: inserted, on 1 April 2019, by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Subpart 3C—Employment income information Subpart 3C: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
23B Employment income information: outline of provisions What this subpart does (1) This subpart sets out— (a) what is meant by employment income information for reporting pur- poses: 171 Part 3 s 23C Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) when employment income information must be provided to the Commis- sioner and how it must be delivered: (c) (d) the information that must be provided for new and departing employees: the rules for the correction of errors.
PAYE intermediary included (2) For the purposes of this subpart, an employer includes a PAYE intermediary, as the context requires.
Related provisions (3) For the provisions related to— (a) (b) (c) (d) (e) (f) the making of regulations, see section RA 21 of the Income Tax Act 2007: late filing penalties, see section 139A: non-electronic filing penalties, see section 139AA: employers’ withholding payment penalties, see section 141ED: the application of the penalties provisions to PAYE intermediaries, see section 141JB: the recovery of tax from employers or PAYE intermediaries, see sections 167 to 169.
Section 23B: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 23B(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23B(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23B(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
23C Meaning of employment income information Meaning of employment income information (1) Employment income information, for the purposes of the Inland Revenue Acts, means the items of information that are listed in schedule 4, tables 1 to 3, as applicable, and that— (a) (b) an employer to whom section RD 22 of the Income Tax Act 2007 applies, must provide to the Commissioner under sections 23E to 23M; or an employee to whom section RD 4(4) of that Act applies, must provide to the Commissioner under section 23I.
172 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 23D (2) (3) (4) Prescribing forms and means for delivery The Commissioner must prescribe 1 or more electronic forms and 1 or more means of electronic communication by which employment income information must be delivered by an employer for the purposes of this subpart.
Requirements The requirements relating to a form or a means of communication may relate to an employer or a class of employers, and may be subject to the conditions spe- cified by the Commissioner, whether generally or in a specific case.
Requirements for twice-monthly delivery For the purposes of the delivery of employment income information, a require- ment to deliver the information twice-monthly means that, in determining the date on which the information may be delivered, a payment or benefit is treated as being paid or received on a day in or, at the latest, by the last day of— (a) (b) the first payment period in a month when the relevant day falls in the period that starts on the 1st day of the month and ends on the 15th day of the month; or the second payment period in a month when the relevant day falls in the period that starts on the 16th day of the month and ends on the last day of the month.
Section 23C: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 23C(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23C(1)(a): amended, on 1 April 2019, by section 19 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23C(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23C(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23C(4) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23C(4)(a): amended (with effect on 1 April 2019), on 26 June 2019, by section 95(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 23C(4)(b): amended (with effect on 1 April 2019), on 26 June 2019, by section 95(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
23D Employers’ groups for delivery of information Groups (1) For the delivery of employment income information to the Commissioner, an employer is included in 1 of the following groups of employer, according to the circumstances applying to the employer: 173 Part 3 s 23E Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) the online group; or the non-electronic group, if they meet the requirements of section 23F or have an exemption under section 23G; or (c) the new group, if they meet the requirements of section 23H.
Inclusions in online group (2) For the delivery of employment income information,— (a) (b) a PAYE intermediary is included in the online group: an employer who delivers employment income information electronic- ally, whether through a service or platform provided by the Commis- sioner or through the use of payroll software, is included in the online group.
Delivery before specified date (3) Despite sections 23E to 23H and 23L, an employer may deliver their employ- ment income information at any time before the dates set out in those sections.

Approval to deliver information in other ways (4) Despite subsections (1) and (2) and the means of delivery set out in sections 23E to 23H, 23J, and 23K, an employer may ask the Commissioner for appro- val to deliver employment income information in another way.
For this pur- pose, the Commissioner may— (a) (b) (c) give consent with terms and conditions: vary the terms and conditions: cancel the consent at any time.

Section 23D: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 23D(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23D(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23D(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23D(4) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23D(4): amended, on 1 April 2019, by section 20 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

23E Online group of employers Online group (1) An employer is included in the online group if the employer is not included in— (a) (b) 174 the non-electronic group; or the new group.
Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 23F Delivery of information (2) An employer in the online group must deliver their employment income infor- mation for a payday— (a) in electronic form and by means of an electronic communication as pre- scribed by the Commissioner; and (b) within 2 working days after payday.
Section 23E: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 23E(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23E(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
23F Non-electronic group of employers Non-electronic group (1) An employer is included in the non-electronic group if the employer— (a) meets either of the requirements set out in subsection (5) or has an exemption under section 23G; and (b) does not deliver their employment income information electronically, whether through a service or platform provided by the Commissioner or through the use of payroll software; and (c) is not included in the new group.
Delivery of information (2) An employer in the non-electronic group must deliver their employment income information for a payday— (a) in a format prescribed by the Commissioner; and (b) within 10 working days after payday.
Elections for other dates (3) For the purposes of subsection (2)(b), an employer in the non-electronic group may choose to treat the payday as— (a) the day on which the employer makes a PAYE income payment to an employee; or (b) 1 of the following, as applicable: (i) (ii) for an amount paid or benefit provided in the period that starts on the 1st day of a month and ends on the 15th day of the month, the 15th of the month; and for an amount paid or benefit provided in the period that starts on the 16th day of the month and ends on the last day of the month, the last day of the month.
175 Part 3 s 23F Tax Administration Act 1994 Reprinted as at 1 April 2020 Delivery for twice-monthly option (4) An employer who chooses to use, as a payday, a day referred to in subsection (3)(b)(i) or (ii), must deliver the employment income information set out in schedule 4, table 1, rows 4 to 6 for each payment made or benefit provided in the relevant period.
Requirements (5) The requirements are that, for a tax year and an amount of tax for a PAYE income payment and an employer’s superannuation cash contribution,— (a) (b) an employer other than an employer referred to in paragraph (b), must have gross amounts of tax payable for the preceding tax year that are below the threshold amount: a new employer must have total accumulated amounts of tax that are below the threshold amount.
Threshold amount (6) The threshold amount referred to in subsection (5) is— (a) (b) $50,000; or the amount set by the Governor-General by Order in Council under sub- section (8).

When threshold reached If the accumulated amount referred to in subsection (5)(b) reaches the thresh- old amount during a tax year, the employer is included in the new group for the remaining months of the 6-month period referred to in section 23H(2) and, fol- lowing that period, is included in the online group of employers.
Orders in Council setting amount The Governor-General may, on the recommendation of the Minister of Reve- nue, make an Order in Council setting or amending the threshold amount referred to in subsection (6)(b).

Before making the recommendation, the Minis- ter must undertake consultation on the proposed amendment that is appropriate and reasonable for the purposes of this section.
Section 23F: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 23F(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23F(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23F(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23F(3)(b)(i): amended (with effect on 1 April 2019), on 26 June 2019, by section 96(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
(7) (8) 176 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 23G Section 23F(3)(b)(ii): amended (with effect on 1 April 2019), on 26 June 2019, by section 96(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 23F(4) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23F(5) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23F(6) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23F(7) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23F(8) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
23G Exemption for certain employers in online group Exemption (1) The Commissioner may exempt an employer in the online group from the online group requirements if it is reasonable in the circumstances, taking into account— (a) (b) (c) the nature and availability of digital services to the employer, including the reliability of those services for the purposes of the employer; and the capability of the employer relating to the use of computers; and the costs that the employer would incur in complying with the require- ments if those costs would be unreasonable in the circumstances.
Statement of reasons (2) The Commissioner must provide a statement of reasons for the exemption.

(3) (4) Valid until cancellation Subject to subsection (4), an exemption under this section remains valid until the Commissioner notifies the employer that the exemption is to be cancelled.

The exemption expires on the date that is 6 months after that given in the Com- missioner’s notice.
Time limits In making an exemption under this section, the Commissioner may set a time limit on the exemption, stating a start date and an end date, as applicable, for the exemption and the reason for setting the limit.

Legislative treatment (5) An exemption under this section is neither a legislative instrument nor a disal- lowable instrument for the purposes of the Legislation Act 2012 and does not have to be presented to the House of Representatives under section 41 of that Act.
177 Part 3 s 23H Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 23G: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 23G(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23G(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23G(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23G(4) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23G(5) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

23H New group of employers New group (1) An employer is included in the new group if the employer becomes an employer in a tax year.
New-employer period (2) The new-employer period is the 6-month period that starts on the date in the tax year on which the employer starts employing employees.

Delivery of information (3) An employer in the new group may choose to deliver their employment income information for a payday in the new-employer period— (a) in a format prescribed by the Commissioner; and (b) within 10 working days after payday.
Elections for other dates (4) Despite subsection (3)(b), if an employer in the new group meets the require- ments of section 23F(1)(a) and (b), they may choose to treat a payday in the way described in section 23F(3) and (4).
When information delivered electronically (5) If an employer in the new group chooses to deliver their employment income information electronically, whether through a service or platform provided by the Commissioner or through the use of payroll software, the employer is immediately included in the online group.

Section 23H: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 23H(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23H(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23H(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

178 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 23J Section 23H(4) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23H(5) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
23I Employment income information requirements for employees An employee who is required to provide employment income information relating to a PAYE income payment to the Commissioner under section RD 21(1)(a) of the Income Tax Act 2007 must deliver the information in the pre- scribed format within 10 working days after the end of the month in which the payment is made.
Section 23I: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
23J Delivery of employment income information for certain special payments What this section applies to (1) This section applies for the purposes of sections 23E to 23H in relation to— (a) (b) (c) a schedular payment described in section RD 8 of the Income Tax Act 2007: a payment made to a person on a shadow payroll: a payment that an employer makes to an employee outside the regular payment cycle for the employee’s employment income.
Schedular payments (2) For a schedular payment referred to in subsection (1)(a), an employer may deliver their employment income information relating to the payment either— (a) (b) on a payday basis under sections 23E to 23H, as applicable; or twice-monthly as described in section 23C(4), treating the payday as the relevant day.
Shadow payrolls (3) For a payment referred to in subsection (1)(b), a non-resident employer has 20 days after an amount is paid to the person before the requirement to provide employment income information arises.

The employer may— (a) (b) treat the 20th day as the payday for the purposes of sections 23E to 23H, as applicable; or provide their employment income information relating to the payment twice-monthly as described in section 23C(4), treating the 20th day as the relevant day.
Out-of-cycle payments (4) For an out-of-cycle payment referred to in subsection (1)(c), an employer may deliver their employment income information relating to the payment either— (a) on a payday basis under sections 23E to 23H, as applicable; or 179 Part 3 s 23K Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) together with their information for the employer’s next regular reporting date for the delivery of information relating to the employee.
When reporting date falls after end date (5) Despite subsection (4), if the next regular reporting date referred to in subsec- tion (4)(b) falls after the employer’s end date for the payment, as described in section RA 15(3)(a) and (b) of the Income Tax Act 2007, and would mean that, for reconciliation purposes, the information relating to the payment and the employee would appear to be reported as if the payment related to a later period, the employer must treat the payment as if it were made on a date that is not later than the end date.
Treatment of shadow payroll payments (6) For the purposes of subsection (1)(b), a payment made to a person on a shadow payroll is a PAYE income payment paid by a non-resident employer to a person who undertakes employment services in New Zealand but who remains on the employer’s payroll system in a country or territory outside New Zealand.

Relationship with section 23F (7) Section 23F(3)(b) and (4) overrides this section.
Section 23J: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 23J(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23J(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23J(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23J(4) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23J(5) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23J(6) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23J(7) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
23K Employment income information requirements relating to employee share schemes When information required (1) For the purposes of sections 23E to 23H and a benefit under an employee share scheme, the employer may— treat the ESS deferral date as the payday; or their employment provide twice-monthly as described in section 23C(4), treating the ESS deferral date as the rele- vant day.
information income (a) (b) 180 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 23L Inclusions and exclusions (2) For reporting purposes,— (a) employment income information does not include information on— (i) a benefit under an employee share scheme received by a former employee if the employer has not chosen to withhold an amount of tax in relation to the benefit: (ii) a benefit arising under an exempt ESS: (b) for a benefit that an employee receives under an employee share scheme, employment income information includes the value of the benefit, and if the employer has chosen under section RD 7B of the Income Tax Act 2007 to withhold an amount of tax for the benefit, the amount of tax withheld.
Section 23K: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 23K(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23K(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

23L Employment income information for new and departing employees Employees starting employment (1) When an employee starts employment with an employer, the employer must provide the information referred to in schedule 4, table 2 to the Commissioner.
Employees ending employment (2) When an employee’s employment ends, the employer must provide the infor- mation referred to in schedule 4, table 3 to the Commissioner.

Delivery for new employees (3) (4) The information referred to in subsection (1) about new employees must be delivered to the Commissioner by the date on which the employer is required to deliver employment information for the employee’s first payday or, if the employer chooses, at an earlier time.
Delivery for departing employees The information referred to in subsection (2) about departing employees must be delivered to the Commissioner by the date on which the employer is required to deliver employment income information for the payday on which the employee was last paid or, if the employer chooses, at an earlier time.
Additional information required (5) Despite subsections (1) to (4), if information about the relevant employee is delivered to the Commissioner as part of electronic payday reporting that includes income information about the employee, the only additional informa- tion required from the employer is,— 181 Part 3 s 23M Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) for a new employee, schedule 4, table 2, rows 5, 6, 7, and 10: for a departing employee, schedule 4, table 3, row 5.
Inclusion as employees (6) In this section, employee includes a person who receives or is entitled to receive a payment that would, but for section RD 3B or RD 3C of the Income Tax Act 2007, be a PAYE income payment.

Section 23L: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 23L(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23L(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23L(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23L(4) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23L(5) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23L(6) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
23M Employment income information when employment ended An employer who stops employing employees, intending that the cessation is permanent, must notify the Commissioner that employment has ended within 30 working days after the date on which they stop employing employees.

Section 23M: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
23N Correction of errors What this section does (1) This section provides a regulation-making power for matters relating to the cor- rection of errors in employment income information and the manner in which corrections may be made.
Regulations (2) The Governor-General may, by Order in Council on the recommendation of the Minister of Revenue, make regulations, providing— (a) (b) (c) the nature and type of errors that are able to be corrected by an employer: the manner in which errors in employment income information may be corrected, and the specifications for the correction of particular errors in employment income information: the periods to which corrections may relate, including past periods and future periods.
182 Reprinted as at 1 April 2020 Consultation Tax Administration Act 1994 Part 3 s 23P (3) Before making a recommendation under subsection (2), the Minister must undertake consultation on the proposed regulation that is appropriate and reasonable for the purposes of this section.

Section 23N: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 23N(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23N(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 23N(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
23O Setting electronic and non-electronic filing requirements Prescribing means for delivery (1) For the delivery of employment income information by an employer or a class of employers, the Commissioner— (a) must prescribe— (i) (ii) an electronic form and means of electronic communication: a form or mode of delivery other than by electronic means: (b) may from time to time set specifications for payroll software for use in the delivery of that information.
Processing requirements (2) To enable the processing of a payment made to the Commissioner by an employer in relation to an employee, the Commissioner may notify an employer, or a class of employers, that certain items of employment income information must accompany the payment.

Section 23O: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 23O(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 23O(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
23P Employment income information: payroll software For the purposes of sections 23H(5) and 23O, payroll software means a com- mercially available payroll system or service, or another bespoke equivalent, that enables the calculation of amounts of salary or wages and amounts that are required to be withheld under the PAYE rules.

Section 23P: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
183 Part 3 s 23Q Tax Administration Act 1994 Reprinted as at 1 April 2020 23Q Employment income information: variation of requirements The Commissioner may vary the requirements set out in this subpart and schedule 4 for an employer or a class of employers, and the requirements apply as varied.

Section 23Q: inserted, on 1 April 2019, by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Other obligations to keep and provide records [Repealed] Heading: repealed, on 1 April 2019, by section 276 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

24 Records to be kept by employer or PAYE intermediary [Repealed] Section 24: repealed, on 1 April 2019, by section 276 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Offshore persons’ bank accounts and tax file numbers [Repealed] Heading: repealed, on 29 March 2018, by section 277 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

24BA Offshore persons’ bank accounts and tax file numbers [Repealed] Section 24BA: repealed, on 29 March 2018, by section 277 of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Subpart 3D—Tax codes and tax rates for certain payments Subpart 3D heading: inserted, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

PAYE tax codes [Repealed] Heading: repealed, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
24B PAYE tax codes Meaning of tax code (1) For the purposes of the PAYE rules, a tax code means— a code applying to an employee’s earnings set out in the table in sched- ule 5, part A as notified by the employee under section 24C: a tax code provided by the Commissioner under section 24D: a tax code provided under schedule 5, part B, clause 3: (a) (b) (c) 184 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 24C (d) a non-notified tax code under section 24E.
What tax codes do not apply to (2) A tax code does not apply in relation to— (3) (4) (a) a schedular payment, see sections 24F, 24G, and 24H, and schedule 5, part C: (b) an extra pay, see sections RD 7 and RD 17 of the Income Tax Act 2007.

Income-tested benefits The amount of tax for a payment of an income-tested benefit is determined under section RD 11(3) of the Income Tax Act 2007.
Basic tax rates The basic tax rates for payments of salary or wages for particular tax codes, including a non-notified tax code, are set out in the Income Tax Act 2007, schedule 2, part A.

Section 24B: replaced, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 24B(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 24B(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 24B(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 24B(4) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
24C Notified tax codes Employees notifying employers (1) An employee must notify their employer of the tax code applicable to their cir- cumstances or of a change in their tax code.

The notification must be in a form authorised by the Commissioner.
What this section does not apply to (2) This section does not apply in relation to— (a) (b) a tax code provided by the Commissioner to the employer under sched- ule 5, part A, clause 2(2): a tax code for a non-resident seasonal worker under schedule 5, part B, clause 3.

Section 24C: replaced, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 24C(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 24C(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
185 Part 3 s 24D Tax Administration Act 1994 Reprinted as at 1 April 2020 24D Tax codes provided by Commissioner An employee may apply to the Commissioner for, or the Commissioner may recommend for the employee,— (a) a tailored tax code under schedule 5, part B, clause 1 to apply to either— (i) their New Zealand superannuation income or veteran’s pension income; or (ii) their other employment income from 1 or more employers: (b) a tax code under schedule 5, part B, clause 2 for their employment as a private domestic worker.
Section 24D: inserted, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 24D heading: replaced, on 1 April 2019, by section 22(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 24D: amended, on 1 April 2019, by section 22(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 24D(a): amended, on 1 April 2019, by section 22(3) of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
24D Tax code for parental leave payment [Repealed] Section 24D: repealed, on 1 April 2016, by section 83 of the Parental Leave and Employment Protec- tion Amendment Act 2016 (2016 No 8).
24DB Use of unsuitable tax codes For the purposes of section 24D and schedule 5, if the Commissioner considers that a more suitable or more accurate tax code could be, or could have been, used in relation to a PAYE income payment to an employee, the Commis- sioner— (a) may recommend a prospective change of tax code to the employee; and (b) with the consent of the employee, notify the employer of the change.
Section 24DB: inserted, on 1 April 2019, by section 23 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
24E Non-notified tax codes When employees have non-notified tax codes (1) An employee, other than a person referred to in section 24D, has a non-notified tax code if— (a) the employee has not notified their employer of— (i) (ii) their name; and their tax file number; and (iii) their tax code; and 186 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 24F (b) (c) the Commissioner has not provided the employer with a tax code or change in tax code under schedule 5, part A, clause 3; and the employee is not a non-resident seasonal worker referred to in sched- ule 5, part B, clause 3.
Full names (2) For the purposes of subsection (1)(a)(i), a person’s name is their full name that is sufficient to enable the Commissioner to ascertain a correct tax file number for the person.

Section 24E: replaced, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 24E(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 24E(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
24F Rates of tax for schedular payments: standard, payee, and set rates Meaning of payer and payee (1) In this section, and sections 24G, 24H, and 24I, and in schedule 5, part C,— (a) (b) a person who is making a schedular payment is referred to as the payer: a person who is entitled to receive a schedular payment is referred to as the payee.

Standard rates (2) The standard rates of tax for schedular payments are set out in schedule 4 of the Income Tax Act 2007.
Payee rates (3) A payee may choose the rate of tax for the payment under schedule 5, part C, clause 3.

Minimum rates apply, see clause 3(1).

Set rates (4) If a payee has a liability under the Inland Revenue Acts that has not been met, the Commissioner may, from time to time, set a rate of tax for a schedular pay- ment of the payee under schedule 5, part C, clause 4.
Section 24F: replaced, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 24F(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 24F(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 24F(3) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 24F(4) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

187 Part 3 s 24G Tax Administration Act 1994 Reprinted as at 1 April 2020 24G Special tax rates for schedular payments A payee, other than a non-resident entertainer, may apply to the Commissioner, under schedule 5, part C, clause 5, for a special rate of tax that applies to some or all of a schedular payment.
Section 24G: replaced, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

24H Exempt schedular payments Notifying payee of exempt payment (1) The Commissioner may notify a payee under schedule 5, part C, clause 6 that 1 or more schedular payments that they are entitled to receive are payments for which no amount of tax is to be withheld.
What this section does not apply to (2) This section does not apply to— (a) (b) a payment made to a non-resident entertainer: a payment described in schedule 4, part J of the Income Tax Act 2007 that is made to a payee who is a New Zealand resident.

Section 24H: replaced, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 24H(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 24H(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
24I Notification requirements Payees to notify payers: names and tax file numbers (1) A payee, other than a non-resident entertainer, must notify the payer of their name and tax file number.

The notification must be in a form authorised by the Commissioner.
Payees to notify payers: rates of tax (2) The payee must also notify the payer of the rate of tax applying to the payment if— (a) (b) they choose the rate of tax as described in section 24F(3): they are using a rate of tax set by the Commissioner under section 24F(4): (c) they are using a special rate of tax referred to in section 24G.
Section 24I: replaced, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 24I(1) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 24I(2) heading: inserted, on 1 April 2019, by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

188 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 24N 24IB Variation of requirements The Commissioner may vary the requirements of section 24B and schedule 5, part A, clause 4, for a person or class of persons at any time.
Section 24IB: replaced, on 1 April 2019, by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

PAYE certificates, notification, and applications [Repealed] Heading: repealed, on 1 April 2019, by section 280 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
24J Proof of payment [Repealed] Section 24J: repealed, on 1 April 2019, by section 280 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

24L Schedular notification [Repealed] Section 24L: repealed, on 1 April 2019, by section 282 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
24LB Schedular tax rate elected by payee [Repealed] Section 24LB: repealed, on 1 April 2019, by section 282 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

24LC Schedular tax rate prescribed by Commissioner [Repealed] Section 24LC: repealed, on 1 April 2019, by section 282 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
24M Exemption certificates for schedular payments [Repealed] Section 24M: repealed, on 1 April 2019, by section 282 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

24N Special tax rate certificates for schedular payments [Repealed] Section 24N: repealed, on 1 April 2019, by section 282 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
189 Part 3 s 24O Tax Administration Act 1994 Reprinted as at 1 April 2020 24O Certain information required from agricultural, horticultural, or viticultural employers [Repealed] Section 24O: repealed (with effect on 1 April 2008 and applying for 2008-09 and later income years), on 24 February 2016, by section 247(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
24P Variation of requirements [Repealed] Section 24P: repealed, on 1 April 2019, by section 282 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Subpart 3E—Investment income information Subpart 3E heading: replaced, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
25B Investment income information: outline of provisions What this subpart does (1) This subpart sets out the information that a person who makes a payment of investment income is required to provide to the Commissioner and, in particu- lar,— (a) what is meant for reporting purposes by investment income and invest- ment income information: (b) who must provide investment income information to the Commissioner: (c) when investment income information must be provided and how it must be delivered: (d) when information is required in relation to certain types of investment: (e) (f) the correction of errors: when information may be filed in non-electronic form.
Meaning of payer and payee (2) In this subpart, and in schedule 6,— (a) (b) a person who makes a payment of investment income is called the payer: a person who derives or receives a payment of investment income is called the payee.
Related provisions (3) For the provisions related to— (a) (b) (c) the use of inconsistent RWT rates, see section 26B: RWT withholding certificates, see section 26C: shareholder dividend statements, see section 29: 190 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 25D (d) Maori authority notices, see section 31: (e) (f) (g) notification requirements for multi-rate PIEs, see section 31C: further requirements for multi-rate PIEs, see section 57B: non-electronic filing penalties, see section 139AA.
Custodial institutions (4) For the purposes of subsection (2), a custodial institution that pays on or trans- fers an amount of investment income to an end investor is treated as a payer.

Section 25B: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 25B(1) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 25B(2) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 25B(3) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 25B(4) heading: inserted, on 1 April 2020, by section 199 of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 25B(4): inserted, on 1 April 2020, by section 199 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
25C Investment income For the purposes of this subpart and section 227E, and schedule 6, investment income means— (a) (b) (c) resident passive income under section RE 2(1)(a) to (c) of the Income Tax Act 2007, subject to the withholding obligations set out in sections RE 3 and RE 4 of that Act: non-resident passive income under section RF 2(1) of that Act: attributed income of investors in portfolio investment entities under sec- tions CP 1, CX 56, and CX 56B of that Act.
Section 25C: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
25D Investment income information Meaning of investment income information (1) Investment income information means the items of information listed in schedule 6, table 1 relating to an amount of investment income, that a payer referred to in section 25E must either provide to the Commissioner under this subpart or retain under section 22AAB.

Not cumulative (2) The information must be provided for each relevant reporting period rather than on a cumulative basis.
191 Part 3 s 25E Tax Administration Act 1994 Reprinted as at 1 April 2020 Joint ownership (3) If an investment is owned jointly by 2 or more investors, and the payer of the investment income holds the relevant information, the payer must include in their investment income information the information set out in schedule 6, table 1, row 16 in relation to each owner.
When requirements for joint owners do not apply (4) Subsection (3) does not apply to a payer in relation to a payment to or for joint owners that is received in their capacity as— (a) (b) (c) beneficiaries of a trust: shareholders in a company: partners in a partnership, unless the partnership is not required to file a separate return.
When information obtained before April 2018 (5) Despite subsection (1), if the following items of information have been obtained before 1 April 2018, the requirement to include the item in investment income information provided to the Commissioner applies only when it is held in electronic form: (a) (b) a person’s date of birth: for joint owners, the names, tax file numbers, dates of birth, and contact addresses.
Section 25D: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 25D(1) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 25D(2) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 25D(3) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 25D(4) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 25D(4)(c): amended, on 1 April 2020, by section 27 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 25D(5) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
25E Who must provide investment income information to Commissioner Persons (1) The persons who must provide their investment income information to the Commissioner by the relevant date set out in this subpart are— (a) a person who is required to withhold an amount of tax for a payment of interest, see section 25F: 192 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 25E (b) (c) (d) (e) (f) (g) (h) (i) (ib) (j) a person who chooses under section 32M to pay approved issuer levy in relation to a debt, other than a debt in relation to which the interest pay- ments are administered by an offshore paying agent: a company that pays a taxable dividend to a person, including a dividend described in section RE 9 of the Income Tax Act 2007, see section 25G: a person who pays a royalty to a non-resident person, see section 25H: a Maori authority that makes a taxable distribution to a member of the authority, other than a retirement scheme contribution, see section 25I: a multi-rate PIE, other than a superannuation fund or retirement savings scheme, that attributes income to an investor or a proxy for an investor, see section 25J: a multi-rate PIE that is a superannuation fund or retirement savings scheme that attributes income to an investor or a proxy for an investor, see section 25K: a public unit trust that pays an amount that is treated as a taxable divi- dend on a withdrawal from the trust, see section 25L: an emigrating company that is treated under section FL 2 of the Income Tax Act 2007 as paying a dividend to shareholders, see section 25M: a custodial institution that pays on or transfers an amount of investment income to an end investor, see section 25MB: a person who would be liable to pay an amount referred to in paragraph (a) but for the circumstances described in subsection (2).
Circumstances when withholding not required (2) The circumstances referred to in subsection (1)(j) are that a person who pays interest for which RWT is not required to be withheld because— (a) the amount— (i) (ii) is not paid by the person in the course or furtherance of a taxable activity; or is an amount to which section RE 10 of the Income Tax Act 2007 applies; and the amount is allowed as a deduction under that Act; and the amount is paid to a person other than a person with RWT-exempt status.
(b) (c) (3) If a person who has an obligation under this section to provide investment income information to the Commissioner makes a payment to a custodial insti- tution referred to in subsection (1)(ib), whether or not the institution pays on or transfers the amount to an end investor, the person must, for the purposes of this subpart, treat the institution as a payee.
193 Part 3 s 25F Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 25E: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 25E(1) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 25E(1)(ib): inserted, on 1 April 2020, by section 200(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 25E(2) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 25E(3): inserted, on 1 April 2020, by section 200(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
25F Information on interest Delivery of investment income information (1) A payer referred to in section 25E(1)(a) and (b) must deliver the investment income information for the payment of interest as set out in schedule 6, table 1, rows 1 to 11, 16, 21, and 22, as applicable, to the Commissioner— (a) (b) in electronic form and by means of an electronic communication as pre- scribed by the Commissioner; and by the 20th of the month following the month in which the amount of investment income is paid to or derived by the payee.
Nominees (2) Despite subsection (1), when an investor is a nominee, the investment income information required from a payer referred to in section 25E(1)(b) is limited to information held in relation to the nominee unless the payer has access to infor- mation on the ultimate investor.

Section 25F: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 25F(1) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 25F(2) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
25G Information on dividends A payer referred to in section 25E(1)(c) must deliver the investment income information for the payment of the dividend as set out in schedule 6, table 1, rows 1 to 11, 14, and 16 to 22, as applicable, to the Commissioner— (a) (b) in electronic form and by means of an electronic communication as pre- scribed by the Commissioner; and by the 20th of the month following the month in which the amount of investment income is paid to or derived by the payee.
Section 25G: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
194 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 25J 25H Information on royalties paid to non-residents A payer referred to in section 25E(1)(d) must deliver the investment income information for the payment of the royalty as set out in schedule 6, table 1, rows 1 to 11, 16, 21, and 22, as applicable, to the Commissioner— (a) in electronic form and by means of an electronic communication as pre- scribed by the Commissioner; and (b) by 31 May after the end of the tax year.
Section 25H: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
25I Information on Maori authority distributions A payer referred to in section 25E(1)(e) must deliver the investment income information for the payment of a Maori authority distribution as set out in schedule 6, table 1, rows 1 to 10, 15, 16, 21, and 22, as applicable, to the Com- missioner— (a) (b) in electronic form and by means of an electronic communication as pre- scribed by the Commissioner; and by the 20th of the month following the month in which the amount of investment income is paid to or derived by the payee.
Section 25I: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
25J Information on attributed PIE income: non-locked-in funds A payer referred to in section 25E(1)(f) must deliver the investment income information for the relevant attributed PIE income as set out in schedule 6, table 1, rows 1 to 10, 12, 13, 14, 16, 21, and 22, as applicable, for a tax year to the Commissioner— (a) in electronic form and by means of an electronic communication as pre- scribed by the Commissioner; and (b) by the following relevant date: (i) (ii) 15 May after the end of the tax year, if the PIE has a correspond- ing income year that does not end after the end of the tax year: the end of the second month after that in which the PIE’s corres- ponding income year ends, if the PIE has a corresponding income year that ends after the end of the tax year: (iii) the end of the third month after that in which the PIE loses PIE status, if the cessation occurs in the corresponding income year.
Section 25J: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
195 Part 3 s 25K Tax Administration Act 1994 Reprinted as at 1 April 2020 25K Information on attributed PIE income: locked-in funds A payer referred to in section 25E(1)(g) must deliver the investment income information for the relevant attributed PIE income as set out in schedule 6, table 1, rows 1 to 10, 12, 13, 14, 16, 21, and 22, as applicable, for a tax year to the Commissioner— (a) in electronic form and by means of an electronic communication as pre- scribed by the Commissioner; and (b) by the following relevant date: (i) (ii) 30 June after the end of the tax year, if the PIE has a correspond- ing income year that does not end after the end of the tax year: the end of the second month after that in which the PIE’s corres- ponding income year ends, if the PIE has a corresponding income year that ends after the end of the tax year: (iii) the end of the third month after that in which the PIE loses PIE status, if the cessation occurs in the corresponding income year.
Section 25K: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
25L Information from public unit trusts A payer referred to in section 25E(1)(h) must deliver the investment income information set out in schedule 6, table 1, rows 1 to 11, 14, 16, 21, and 22 for a tax year— (a) in electronic form and by means of an electronic communication as pre- scribed by the Commissioner; and (b) by 15 May after the end of the tax year.
Section 25L: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
25M Information from emigrating companies A payer referred to in section 25E(1)(i) must deliver the investment income information set out in schedule 6, table 1, rows 1 to 11, 14, 16, 21, and 22, as applicable, for a tax year to the Commissioner— (a) in electronic form and by means of an electronic communication as pre- scribed by the Commissioner; and (b) within 3 months after the time of emigration.
Section 25M: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
25MB Information from custodial institutions When this section applies (1) This section applies when— 196 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 25MB (a) (b) a person who is a custodial institution receives a payment of investment income; and the institution pays on or transfers the amount received to an end investor.
Specified operators of designated settlement systems (2) Despite subsection (1) and section 25E(1), the rules in this subpart do not apply to a custodial institution that is the specified operator of a designated settlement system under the Reserve Bank of New Zealand Act 1989.

The exclusion extends to a nominee or agent of the specified operator.
Providing investment income information (3) (4) The custodial institution must provide investment income information relating to the payment of investment income to the Commissioner under section 25E(1).
Agreements to transfer reporting obligations: outsourcing obligations The custodial institution may, before the date on which the payment is received by the institution, enter into an agreement with another person (person B) for person B to provide to the Commissioner the information referred to in subsec- tion (3).

However, if person B does not provide the information to the Commis- sioner, the reporting obligation remains with the custodial institution.
Agreements to transfer reporting obligations: passing up information (5) When a payment of investment income is paid on or transferred through inter- posed custodial institutions before being paid to an end investor, the custodial institution that is last in the chain may enter into an agreement with another custodial institution that precedes them in the chain, for the latter institution to provide to the Commissioner the information referred to in subsection (3).
In this case, the reporting obligation passes to the latter institution, and the final custodial institution’s obligation is discharged.
Limited information (6) Despite subsection (3),— (a) (b) when an end investor is a non-resident custodial institution, the informa- tion required under section 25E may be aggregated: the investment income information set out in schedule 6, rows 9 (in rela- tion to approved issuer levy), 17, and 20 that a custodial institution is required to provide is limited to information held by the institution.
Meaning of custodial institution (7) For the purposes of this subpart, a custodial institution means an entity— (a) that holds financial assets or financial instruments as a bare trustee on account for another person; and (b) whose activities,— 197 Part 3 s 25N Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) (ii) for a resident entity, are supervised or regulated under the Finan- cial Markets Conduct Act 2013, the Financial Markets Authority Act 2011, the Financial Advisers Act 2008, or the Reserve Bank of New Zealand Act 1989: for a non-resident entity, other than an institution that is carrying on a business in New Zealand through a fixed establishment in New Zealand, are supervised or regulated under the corresponding legislation in the relevant jurisdiction, or under legislation that is substantially similar.
Meaning of end investor (8) For the purposes of this subpart, an end investor — (a) means an investor to whom a payment of investment income is made who is— (i) (ii) a direct investor, whether resident or non-resident, who is the beneficial owner of the investment: a non-resident custodial institution, other than an institution that is carrying on a business in New Zealand through a fixed establish- ment in New Zealand; and (b) includes a trustee, PIE, or PIE proxy if the person or entity has an obli- gation to provide investment income information to the Commissioner under this subpart.
Section 25MB: inserted, on 1 April 2020, by section 201 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
25N Information from payers with no withholding obligation A payer referred to in section 25E(1)(j) must deliver the investment income information described in schedule 6, table 1, rows 4 to 8, 16, 21, and 22, as applicable, for a tax year to the Commissioner— (a) in electronic form and by means of an electronic communication as pre- scribed by the Commissioner; and (b) with their return of income for the corresponding income year.
Section 25N: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

25O Correction of errors in investment income information An adjustment may be made under section RA 11 or RA 12 of the Income Tax Act 2007 to correct certain errors that a payer has made in relation to an amount of tax for RWT or NRWT.
Section 25O: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
198 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 25P 25P Non-electronic filing of investment income information Exemption (1) Despite sections 25F to 25N, the Commissioner may exempt a payer from the requirement to deliver their investment income information in electronic form and by means of an electronic communication.

The Commissioner must pro- vide a statement of reasons for the exemption.
Relevant considerations (2) In determining whether to exempt a payer under subsection (1), the Commis- sioner must have regard to— (a) (b) (c) the nature and availability of digital services to the payer, including the reliability of those services for the purposes of the payer; and the capability of the payer relating to the use of computers; and the costs that the payer would incur in complying with the requirements, if those costs would be unreasonable in the circumstances.
(3) (4) Valid until cancellation Subject to subsection (4), an exemption under this section remains valid until the Commissioner notifies the payer that the exemption is to be cancelled.

The exemption expires on the date that is 6 months after that given in the Commis- sioner’s notice.

Time limits In making an exemption under this section, the Commissioner may set a time limit on the exemption, stating a start date and an end date, as applicable, for the exemption and the reason for setting a time limit.
Legislative treatment (5) An exemption under this section is neither a legislative instrument nor a disal- lowable instrument for the purposes of the Legislation Act 2012 and does not have to be presented to the House of Representatives under section 41 of that Act.

Section 25P: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 25P(1) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 25P(2) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 25P(3) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 25P(4) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 25P(5) heading: inserted, on 1 April 2020, by section 26 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
199 Part 3 s 25Q Tax Administration Act 1994 Reprinted as at 1 April 2020 25Q Setting electronic and non-electronic filing requirements For the delivery of investment income information, the Commissioner— (a) must prescribe— (i) (ii) an electronic form and means of electronic communication: a form or mode of delivery other than by electronic means: (b) may from time to time set specifications for software for use in the delivery of that information.
Section 25Q: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

25R Investment income information: variation of requirements The Commissioner may vary the requirements set out in subpart 3E and sched- ule 6 for a person or a class of persons, and the requirements apply as varied.
Section 25R: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

RWT rates, certificates, and records [Repealed] Heading: repealed, on 1 April 2019, by section 284 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
26 Records to be kept for RWT purposes [Repealed] Section 26: repealed, on 1 April 2020, by section 288 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
26B Use of unsuitable RWT rates If the Commissioner considers that a more suitable or more accurate RWT rate could have been used in relation to a payment of resident passive income con- sisting of interest, the Commissioner— (a) may recommend a prospective change of RWT rate to the payee; and (b) with the consent of the payee, notify the payer of the change.
The payer must use the RWT rate provided by the Commissioner in relation to the payee as soon as reasonably practicable after the date of notification.

How- ever, if the payee subsequently notifies the payer of a different RWT rate, the payer must apply the rate notified by the payee.

Section 26B (former section 25A): renumbered, on 1 April 2020, by section 285(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 26B: replaced, on 1 April 2019, by section 25 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
(1) (2) 200 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 26C 26C RWT withholding certificates (1) Subsection (1B) applies for a tax year when a payer withholds RWT for resi- dent passive income for the following amounts paid to or derived by a payee who has not provided the payer with their tax file number: (a) (b) (c) interest: a dividend treated as interest: a dividend to which section RE 9(2) of the Income Tax Act 2007 applies.
(1B) The person must prepare an RWT withholding certificate that contains the information set out in subsection (6).
(2) Every person (in this section referred to as the payer) who is required to pre- pare an RWT withholding certificate in respect of any amount of resident pas- sive income paid to or derived (as applicable) by any other person (in this sec- tion referred to as the recipient) shall, at the discretion of the payer, either— (a) (b) prepare the RWT withholding certificate with respect to all such amounts of resident passive income of that type (being either interest or dividends) paid to or derived (as applicable) by the recipient during the relevant tax year; or prepare the RWT withholding certificate with respect to each such amount of resident passive income of that type paid to or derived (as applicable) by the recipient,— and in either case shall provide the RWT withholding certificate to the recipient not later than the 20 May that follows the end of the relevant year.
(3) Notwithstanding subsection (2), the recipient may at any time during the rele- vant year notify the payer that they are required to prepare and provide an RWT withholding certificate in relation to RWT withheld during that year for resident passive income that relates to a financial arrangement, if the financial arrangement has matured, been remitted, or been disposed of by the recipient, and in such event the payer shall prepare the withholding certificate and pro- vide it to the recipient not later than 20 working days after the receipt by the payer of the notice.
(4) Notwithstanding subsection (2), where any person (not being a person with RWT-exempt status notwithstanding the cessation in carrying on a taxable activity) in any month— (a) ceases to carry on any taxable activity in respect of which that person has been required to withhold RWT; or (b) ceases to carry on any such taxable activity in New Zealand,— that person shall prepare and provide to the recipients an RWT withholding certificate required to be prepared by that person with respect to that taxable activity not later than the 20th of the following month.
201 Part 3 s 26C Tax Administration Act 1994 Reprinted as at 1 April 2020 (5) Notwithstanding subsection (2), where any person in any month ceases to be a person with RWT-exempt status (not being a person who continues to be required to withhold RWT by virtue of making payments in the course of or furtherance of a taxable activity despite the ending of the person’s RWT- exempt status) that person shall prepare and provide to the recipients an RWT withholding certificate required to be prepared by that person not later than the 20th of the following month.
(6) An RWT withholding certificate must include the following: (a) (b) (c) a statement as to whether the resident passive income is interest, a divi- dend treated as interest, or a dividend to which section RE 9(2) of the Income Tax Act 2007 applies; and the date on which the RWT was withheld, or if there is more than 1 instance, the year in which the amounts were withheld; and the amount of resident passive income and the amount of RWT with- held; and (d) the rate for the resident passive income— (i) (ii) (iii) found by dividing the total amount of RWT withheld by the amount of resident passive income: at which RWT would have been withheld if the resident passive income had been paid or derived at the end of the relevant tax year: at which RWT was withheld during the relevant tax year, together with, if more than 1 RWT rate applied for the resident passive income, the amount to which each rate applied and the amount withheld at each rate; and (e) if, for an inflation-indexed instrument, the recipient derives an interest payment for which RWT is capped by the application of section RE 18B(1)(a) of the Income Tax Act 2007,— (i) (ii) (6A) [Repealed] a statement to that effect; and a statement that the recipient may be required to file a return of income.
(6B) The Commissioner may prescribe a formula for determining the average basic tax rate that is to be applied to resident passive income.
(7) No person shall be required to prepare and provide an RWT withholding certif- icate relating to any interest from which the person has in a tax year withheld RWT where— (a) all resident passive income is interest paid by the person under a finan- cial arrangement, and the interest is not more than $50 in that tax year; or 202 Reprinted as at 1 April 2020 (b) Tax Administration Act 1994 Part 3 s 26C the RWT withheld was from resident passive income that is interest, and the amount was required to be withheld by the person under section RE 7 or RE 8 of the Income Tax Act 2007, and the total amount of the resi- dent passive income, being interest, paid by the person in that tax year to the recipient of the interest is no more than $50,— unless the person is notified by the recipient of the interest that they require such a certificate, in which case the certificate shall be prepared and provided to the recipient not later than 20 working days after receipt of that notice.
(8) An RWT withholding certificate must be retained by the person to whom it is provided for a period of 3 years after the end of the year to which it relates, unless the Commissioner otherwise permits.
(9) Where any resident passive income is paid to or derived (as applicable) by 2 or more persons jointly, any payer shall be entitled to treat those persons as 1 per- son and accordingly issue only 1 RWT withholding certificate in the name of any 1 or more of those persons who may be nominated by those persons for this purpose or, in the absence of any such nomination, in the name of those persons jointly.
(10) For the purposes of this section, an RWT withholding certificate is treated as provided to a recipient if it is delivered in a way described in section 14F(4) to— (a) (b) the recipient; or a person authorised to act on behalf of the recipient.

(11) In this section, a dividend that is resident passive income paid by an RWT proxy as described in section RE 3(1)(c) of the Income Tax Act 2007 is treated as being interest.
Compare: 1976 No 65 s 327H Section 26C (former section 25): renumbered, on 1 April 2020, by section 286(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 26C heading: replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26C(1): replaced, on 1 April 2020, by section 286(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 26C(1B): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26C(2): amended (with effect on 1 April 2008), on 29 March 2018, by section 286(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 26C(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
203 Part 3 s 26C Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 26C(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 26C(2)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 26C(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 26C(3): amended, on 2 June 2016, by section 93(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 26C(3): amended, on 2 June 2016, by section 93(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 26C(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26C(4): amended, on 1 April 2020, by section 286(4) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 26C(4)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26C(4)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 26C(5): amended, on 1 April 2020, by section 286(5)(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 26C(5): amended, on 1 April 2020, by section 286(5)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 26C(5): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26C(6): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 26C(6)(a): amended (with effect on 1 April 2008), on 7 September 2010, by section 130(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 26C(6)(b): amended (with effect on 1 April 2008), on 7 September 2010, by section 130(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 26C(6)(c): amended (with effect on 1 April 2008), on 7 September 2010, by section 130(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 26C(6)(d): replaced (with effect on 1 April 2010), on 7 September 2010 (applying for 2010– 11 and later tax years), by section 130(4) of the Taxation (Annual Rates, Trans-Tasman Savings Port- ability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 26C(6)(d)(iii): amended, on 30 June 2014, by section 153 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 26C(6)(e): inserted, on 30 June 2014, by section 153 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

204 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 27 Section 26C(6A): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26C(6B): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 26C(7): amended, on 2 June 2016, by section 93(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 26C(7): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 26C(7): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 26C(7)(a): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 64(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 26C(7)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26C(7)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 26C(7)(a): amended, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 74(3) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 26C(7)(b): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 26C(8): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26C(9): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 26C(10): replaced, on 2 June 2016, by section 93(4) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 26C(11): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

27 (1) Provision of tax file numbers Every recipient who receives resident passive income from which RWT must be withheld and who has a tax file number must, if notified by the payer, pro- vide their tax file number to the payer within 10 working days of receiving the notice.
(2) [Repealed] Compare: 1976 No 65 ss 327ZB(2), 327ZD(2) 205 Part 3 s 28 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 27(1): amended, on 2 June 2016, by section 95(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 27(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 27(1): amended, on 21 December 2004, by section 125(b) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 27(2): repealed, on 29 March 2018, by section 289 of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
28 Recipient of resident passive income to provide tax file number when RWT not withheld A person who receives a payment of resident passive income, that is interest, must provide their tax file number to the payer within 10 working days of receiving a notice from the payer, if no requirement to withhold RWT arises because— (a) the payment was not made by the payer in the course of, or furtherance of, a taxable activity: (b) section RE 10 of the Income Tax Act 2007 applies.
Section 28: replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 28: amended, on 2 June 2016, by section 96(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 28: amended, on 2 June 2016, by section 96(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
28B Notification of investors’ tax file numbers (1) An investor in a multi-rate PIE must notify the PIE of their tax file number within 6 weeks of the date on which they become an investor in the PIE.
(2) Subsection (1) does not apply to— (a) an investor who— (i) (ii) (iii) is non-resident; and does not have a tax file number; and provides the equivalent of their tax file number for the country or territory where they reside for tax purposes, or a declaration if they are unable to provide this number: (b) an investor in a multi-rate PIE that is listed on a recognised exchange in New Zealand.
(3) Despite subsection (2), if an investor in a multi-rate PIE is a non-resident who becomes a resident, the investor must immediately notify the PIE that they have become resident.

The 6-week period referred to in subsection (1) starts to run from the date of the notification of residency.
206 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 29 Section 28B: replaced, on 1 April 2018, by section 290 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 28B(2): replaced (with effect on 1 April 2018), on 18 March 2019, by section 28 of the Taxa- tion (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
28C Person advising retirement savings scheme of retirement scheme prescribed rate A person who gives a notice that the retirement scheme prescribed rate for the person and an income year is less than 33% must include the person’s tax file number in the notice.

Section 28C: inserted (with effect on 1 April 2007), on 19 December 2007, by section 192 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 28C: amended, on 1 October 2010, by section 42 of the Taxation (Budget Measures) Act 2010 (2010 No 27).
28D Information required from notified foreign investors (1) In order to become a notified foreign investor in a foreign investment PIE, a non-resident person must provide the PIE with the following information: (a) (b) (c) (d) (e) their full name: their date of birth, if applicable: their home address in the country or territory where they reside for tax purposes: the country code as prescribed by the Commissioner for the country or territory where they reside for tax purposes: the equivalent of their tax file number in the country or territory where they reside for tax purposes, or a declaration if they are unable to pro- vide this number: (f) their tax file number in New Zealand, if applicable.
(2) The Commissioner may add to or change the list of information requirements set out in subsection (1) from time to time.

Section 28D: inserted, on 29 August 2011, by section 157 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Subpart 3F—Statements, notices, and certificates Subpart 3F heading: inserted, on 1 April 2019, by section 291 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
29 Shareholder dividend statement to be provided by company (1) A company that pays to a shareholder a dividend (not being a dividend treated as interest) from which RWT has been withheld, or a dividend with an imput- ation credit, must give to the shareholder a shareholder dividend statement in a form approved by the Commissioner, showing— (a) the name of the company: 207 Part 3 s 29 Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) (d) (e) (f) (g) (h) (i) (ia) (ib) (ic) (id) (ie) the date of payment of the dividend: the name and address of the shareholder to whom the dividend is paid: the amount of RWT withheld, if any: the amount of NRWT withheld, if any: the amount of the dividend paid to the shareholder: the amount of any imputation credit attached to that dividend: the aggregate of the amount of the dividend and the amount of any imputation credit attached to that dividend: [Repealed] [Repealed] the amount, if any, of the dividend paid to a retirement savings scheme as a retirement scheme contribution for the shareholder: the name of the retirement savings scheme to which any retirement scheme contribution was paid: the amount, if any, of imputation credit used to satisfy a liability of the company for RSCT: the amount, if any, of imputation credit remaining after the company has used an imputation credit in satisfying a liability for RSCT: (j) such other information as may be required by the Commissioner.
(1B) An Australian ICA company must use, in a shareholder dividend statement, the term “New Zealand imputation credit” to describe the quantity referred to in subsection (1)(g).
(1C) The company must give the shareholder dividend statement to the share- holder— (a) (b) at the time of payment of the dividend, if paragraph (b) does not apply; or before the date that is 3 months after the time of emigration, if the com- pany is treated under section FL 2 of the Income Tax Act 2007 (which relates to an emigrating company) as paying the dividend.
(2) For the purposes of this section, a shareholder dividend statement is treated as given to a shareholder if it is delivered in a way described in section 14F(4) to— (a) (b) the shareholder; or a person authorised to act on behalf of the shareholder.

Compare: 1976 No 65 s 394I Section 29(1): amended, on 1 April 2017, by section 307(1) of the Taxation (Annual Rates for 2016– 17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 29(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
208 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 30 Section 29(1): amended, on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 213(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 29(1)(d): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 29(1)(e): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 29(1)(i): repealed, on 1 April 2017, by section 307(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 29(1)(ia): repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 141(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section 29(1)(ib): inserted (with effect on 1 April 2007), on 19 December 2007, by section 193(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 29(1)(ic): inserted (with effect on 1 April 2007), on 19 December 2007, by section 193(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 29(1)(id): inserted (with effect on 1 April 2007), on 19 December 2007, by section 193(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 29(1)(id): amended, on 1 April 2008, by section 193(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 29(1)(ie): inserted (with effect on 1 April 2007), on 19 December 2007, by section 193(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 29(1)(ie): amended, on 1 April 2008, by section 193(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 29(1B): inserted (with effect on 1 April 2003), on 25 November 2003, by section 106 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 29(1B): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 29(1C): inserted, on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 213(2) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 29(1C)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 29(2): replaced, on 2 June 2016, by section 98 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
30 Statement to shareholder when FDP credit attached to dividend [Repealed] Section 30: repealed, on 1 April 2017, by section 308 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
209 Part 3 s 30A Tax Administration Act 1994 Reprinted as at 1 April 2020 30A Statement to shareholder when CTR credit attached to dividend [Repealed] Section 30A: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 142(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
30B Statement to share supplier when share user makes replacement payment under share-lending arrangement A share user under a share-lending arrangement who pays a replacement pay- ment to the share supplier must at the time of paying the replacement payment give to the share supplier a replacement payment statement in a form approved by the Commissioner showing— (a) (b) (c) (d) (e) (f) (g) the name of the share user: the date on which the replacement payment is paid: the name and address of the share supplier: [Repealed] the amount of the replacement payment after the RWT is withheld: the amount of any imputation credit attached under section OB 64 of the Income Tax Act 2007 to the replacement payment: the aggregate of the amount of any imputation credit referred to in para- graph (f) and the amount of the imputation credit arising under section RE 25 of the Income Tax Act 2007 for the share supplier from the amount of RWT withheld.
(h) [Repealed] Section 30B: inserted, on 1 July 2006, by section 214 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 30B(d): repealed (with effect on 1 July 2006), on 18 December 2006, by section 178 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 30B(e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 30B(f): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30B(g): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 30B(h): repealed (with effect on 1 July 2006), on 18 December 2006, by section 178 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
210 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 30E 30C Credit transfer notice to share supplier and Commissioner when share user transfers imputation credit under share-lending arrangement (1) A credit transfer notice may be issued by a share user under a share-lending arrangement when a dividend is paid for an original share, by complying with this section.
(2) A credit transfer notice must— (a) (b) (c) (d) (e) be in a form approved by the Commissioner: show the amount of imputation credit, if any, attached to the dividend, if the dividend is derived by the share user: state that any imputation credit is to be transferred to the share supplier, if the dividend is derived by the share user: attach a copy of the shareholder dividend statement for the dividend, if the dividend is derived by the share user: be given to the relevant share supplier and the Commissioner when the dividend is paid or as soon as possible after it is paid.
Section 30C: inserted, on 1 July 2006, by section 214 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 30C(2)(b): amended, on 1 April 2017, by section 309(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 30C(2)(c): amended, on 1 April 2017, by section 309(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

30D Statements to shareholders when certain assets held by companies (1) (2) This section applies for an income year to a company to which 1 or more of sections DG 11 to DG 19 of the Income Tax Act 2007 applies.
The company must provide the following information, as applicable, to every shareholder of the company for the income year to enable the shareholder to calculate the amount of a deduction that may be allowed for the income year in relation to an asset to which subpart DG of that Act applies: (a) (b) (c) their share of a net asset balance for the income year: their share of an outstanding profit balance for the income year: other necessary information for the income year.
Section 30D: inserted (with effect on 1 April 2013), on 17 July 2013, by section 110 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
30E Statement to transferee by life insurer when transferring life insurance policies A life insurer (the transferor) that transfers a life insurance policy to another life insurer (the transferee) in an income year and, immediately before the transfer, has an amount (the transferred amount) of policyholder base allowa- ble deductions for the life insurance policy and the income year must, at the 211 Part 3 s 31 Tax Administration Act 1994 Reprinted as at 1 April 2020 time of the transfer, give to the transferee a statement in a form approved by the Commissioner showing— (a) (b) (c) (d) (e) the names of the transferor and transferee; and a description identifying the contracts being transferred; and the date of the transfer; and the total of transferred amounts for the contracts; and details of the quantum, timing, and nature of the amounts making up the total transferred amount.
Section 30E: inserted (with effect on 1 April 2016), on 30 March 2017, by section 310 of the Taxa- tion (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
31 Maori authority to give notice of amounts distributed (1) A Maori authority that makes a taxable Maori authority distribution to a mem- ber must, at the time the distribution is made, give to the member a notice that contains the following details: (a) (b) (c) (d) (e) (eb) (ec) (ed) (ee) the name of the Maori authority: the date the distribution is made: the name and address, and the tax file number if the number is known by the Maori authority, of the member to whom the distribution is made: the amount of the distribution made to the member, including what por- tion is a taxable distribution and what portion is a non-taxable distribu- tion: the amount of a Maori authority credit attached to the distribution or treated as being attached to the distribution under section RE 24 of the Income Tax Act 2007: the amount, if any, of the distribution paid to a retirement savings scheme as a retirement scheme contribution for the shareholder: the name of the retirement savings scheme to which any retirement scheme contribution was paid: the amount, if any, of Maori authority credit used to satisfy a liability of the company for RSCT: the amount, if any, of Maori authority credit remaining after the com- pany has used an imputation credit in satisfying a liability for RSCT: (f) such other information as the Commissioner may require.
(2) For the purposes of this section, a notice is treated as given to a member if it is delivered in a way described in section 14F(4) to— the member; or a person authorised to act on behalf of the member.

(a) (b) 212 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 31C Section 31: replaced, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 88(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provi- sions) Act 2003 (2003 No 5).
Section 31(1)(e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 31(1)(eb): inserted (with effect on 1 April 2007), on 19 December 2007, by section 194(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 31(1)(ec): inserted (with effect on 1 April 2007), on 19 December 2007, by section 194(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 31(1)(ed): inserted (with effect on 1 April 2007), on 19 December 2007, by section 194(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 31(1)(ed): amended, on 1 April 2008, by section 194(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 31(1)(ee): inserted (with effect on 1 April 2007), on 19 December 2007, by section 194(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 31(1)(ee): amended, on 1 April 2008, by section 194(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 31(2): replaced, on 2 June 2016, by section 99 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
31B Notification requirements for PIEs (1) An entity choosing under section HM 71 or HM 71B of the Income Tax Act 2007 to become a PIE or a foreign investment PIE, as applicable must notify the Commissioner of the election.

The notice must be in the prescribed elec- tronic format.
(1B) A multi-rate PIE choosing to calculate and pay its income tax liability under an option set out in section HM 42, HM 43, or HM 44 of the Income Tax Act 2007 must comply with the notice requirements for making the election set out in the relevant provision.

(2) A PIE choosing under section HM 29 of that Act to cancel PIE status must notify the Commissioner of the election.

The notice must be in the prescribed electronic format and be provided within 1 month of the cancellation of PIE status.
Section 31B: replaced, on 1 April 2010 (applying for 2010–11 and later income years), by section 613(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 31B(1): amended, on 29 August 2011, by section 158(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 31B(1): amended, on 29 August 2011, by section 158(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 31B(1B): inserted, on 29 March 2018, by section 292 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

31C Notification requirements for multi-rate PIEs (1) This section sets out the notice requirements for a multi-rate PIE in relation to its investors or a proxy for investors in a multi-rate PIE.
The notices must con- 213 Part 3 s 31C Tax Administration Act 1994 Reprinted as at 1 April 2020 tain the information that the Commissioner considers relevant for a calculation period.

(2) For an exiting investor and a PIE that calculates and pays tax using the quar- terly calculation option under section HM 43 of the Income Tax Act 2007, the notice must be provided for each calculation period in which the exit period falls.
The notice must be given by the end of the month following the quarter in which the exit period ends.

(2B) Subsection (2C) applies when a PIE that calculates and pays tax using the quar- terly calculation option makes a voluntary payment of tax under section HM 45 of that Act in relation to an exiting investor.

(2C) Despite subsection (2), the PIE may provide the notice referred to in subsection (2) by 30 June after the end of the tax year, as if it were a notice described in subsection (3).
(3) For an investor not referred to in subsection (2) who invests in a PIE that calcu- lates and pays tax using the provisional tax calculation option under section HM 44 of that Act, the PIE must notify the investor— (a) (b) (c) by 31 May after the end of the tax year, if the PIE is not a superannu- ation fund or retirement savings scheme and has an income year ending before 31 May; or by 30 June after the end of the tax year, if the PIE is a superannuation fund or retirement savings scheme and has an income year ending before 30 June; or within 2 months after the end of the PIE’s income year, if neither of paragraphs (a) and (b) applies.
(4) For an investor not referred to in subsections (2) and (3) who invests in a PIE that calculates and pays tax using the quarterly or exit calculation options under sections HM 42 and HM 43 of that Act, the PIE must notify the investor— (a) (b) by 31 May after the end of the tax year, if the PIE is not a superannu- ation fund or retirement savings scheme; or by 30 June after the end of the tax year, if the PIE is a superannuation fund or retirement savings scheme.
The PIE must, at least once in a tax year, ask an investor to provide their tax rate under sections HM 56 to HM 58 of that Act.

However, this subsection does not apply in relation to a foreign investment PIE and a notified foreign investor.

The PIE must ask a person when they become an investor to provide their tax file number to the PIE.

For each investor for whom no tax file number is held, the PIE must, at least once in a tax year, ask the investor to provide their tax file number.
(5) (6) (7) A foreign investment PIE must ask a person who is a notified foreign investor in the PIE at least once a year to confirm that— 214 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 32 (a) their status requirements under section HM 55D(3) of the Income Tax Act 2007 are met; and (b) their information details required under section 28D(1) are unchanged.
(8) If the PIE receives no response to its request under subsection (7), they may continue to treat the investor as a notified foreign investor, if that is their exist- ing treatment.

(9) A notice required by this section may be given electronically to— (a) (b) the investor, if the investor agrees to have the notice given in that way: a person authorised to act on behalf of the investor, if the person and the investor agree to have the notice given in that way.
Section 31C: inserted, on 1 April 2010 (applying for 2010–11 and later income years), by section 613(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 31C(2B): inserted, on 29 August 2011, by section 159(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 31C(2C): inserted, on 29 August 2011, by section 159(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 31C(3): replaced, on 1 April 2011, by section 144 of the Taxation (GST and Remedial Mat- ters) Act 2010 (2010 No 130).

Section 31C(4): replaced, on 1 April 2011, by section 144 of the Taxation (GST and Remedial Mat- ters) Act 2010 (2010 No 130).

Section 31C(5): amended, on 18 March 2019, by section 29 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 31C(7): inserted, on 29 August 2011, by section 159(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 31C(8): inserted, on 29 August 2011, by section 159(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 31C(9): inserted, on 17 July 2013, by section 111 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
32 Records of specified charitable, benevolent, philanthropic, or cultural bodies (1) All gift-exempt bodies must keep in New Zealand sufficient records in the English language to enable the Commissioner to determine both the sources of donations made to them and the application, within New Zealand or within a country or territory outside New Zealand, of their funds.
(2) Despite subsection (1), on application by a gift-exempt body, the Commis- sioner may notify the body that they are authorised to keep the records in a lan- guage other than English.

Section 32: replaced, on 2 September 1996 (applying to 1996–97 and subsequent income years), by section 41 of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
Section 32(2): replaced, on 2 June 2016, by section 100 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
215 Part 3 s 32A Tax Administration Act 1994 Reprinted as at 1 April 2020 32A Records to be provided by employer who contributes to superannuation fund (1) On application of a member or a trustee of a superannuation fund acting on a member’s behalf, a member’s employer, or a member’s past employer, must provide the member or trustee with a record of all employer’s superannuation cash contributions made by the employer on the member’s behalf in each of the 4 tax years before the tax year in which a withdrawal, being one to which sec- tion CS 1 of the Income Tax Act 2007 applies, is made.
(2) [Repealed] (3) A person who receives an application under subsection (1) must provide the information, to the extent it is held or can be accessed, no later than 20 working days after the date on which the application is made.
(4) When calculating the superannuation fund’s income under section CS 1 of the Income Tax Act 2007, the member and the trustee are entitled to rely on infor- mation provided under this section as being correct, and the information provi- ded is treated as being correct unless the member or the trustee has reasonable grounds for believing that the information provided is not correct.
Section 32A: inserted, on 25 September 2000 (applying on and after 14 September 2000), by section 35(1) of the Taxation (FBT, SSCWT and Remedial Matters) Act 2000 (2000 No 34).

Section 32A(1): amended, on 2 June 2016, by section 101(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 32A(1): amended (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 614(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 32A(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 32A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 32A(2): repealed, on 2 June 2016, by section 101(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 32A(3): replaced, on 2 June 2016, by section 101(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 32A(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 32A(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

32B Certification requirements for withdrawals subject to section CS 1 of Income Tax Act 2007 [Repealed] Section 32B: repealed, on 1 April 2011, by section 132 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
216 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 32E 32C Certification requirements for transfers from superannuation funds [Repealed] Section 32C: repealed, on 1 April 2011, by section 133 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
32D Disclosure requirements for purpose of continuity provisions and public unit trusts (1) On application by a trustee of a public unit trust, the unit holder must provide the trustee with a statement notifying them of persons associated with the unit holder.

(2) [Repealed] (3) A unit holder who receives an application must provide the statement no later than 20 working days after the date on which the application is made.
(4) The trustee is entitled to rely on the statement as being correct, and the state- ment is treated as being correct, unless the trustee has reasonable grounds for believing that the statement provided is not correct.

Section 32D: inserted, on 24 October 2001 (applying to 2001–02 and subsequent income years), by section 191(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 32D heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 32D(1): replaced, on 2 June 2016, by section 102(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 32D(2): repealed, on 2 June 2016, by section 102(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 32D(3): amended, on 2 June 2016, by section 102(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 32D(3): amended, on 2 June 2016, by section 102(4) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Resident passive income Heading: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

32E Applications for RWT-exempt status (1A) A person who is registered as a charitable trust under the Charities Act 2005 is treated as having RWT-exempt status for the duration of the registration.

(1) A person listed in subsection (2) may apply to the Commissioner for RWT- exempt status.
(2) The persons are— (a) (b) a registered bank: a building society: 217 Part 3 s 32E Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) (d) (e) (eb) (ec) (ed) (f) the Public Trust or a company that would be a member of the same wholly-owned group of companies as the Public Trust, if it were a com- pany for the purposes of this Act: the Māori Trustee: a statutory trustee company: a portfolio investment entity: the trustee of the Niue International Trust Fund: the trustee of the Tokelau International Trust Fund: a person whose main business is— (i) (ii) borrowing money or accepting deposits, or receiving credit or selling a credit instrument; and lending money or granting credit, or buying or discounting a credit instrument: (g) a person that is— (i) a nominee company subject to practice rules made by the Council of the New Zealand Law Society under section 96 of the Lawyers and Conveyancers Act 2006 and operated by a barrister and solici- tor or an incorporated law firm; or (ii) a broker’s nominee company to which the Securities Act (Con- tributory Mortgage) Regulations 1988 apply: (h) a practitioner within the meaning of the Lawyers and Conveyancers Act 2006 or incorporated firm within the meaning of that Act in relation to the operation of their trust account which is an account maintained under section 112 of that Act: (i) a person— (i) who has met their obligation to file a return of income under the Inland Revenue Acts within the time allowed; and (ii) whose annual gross income for the tax year for which they last filed a return of income is more than $2,000,000: a person in an accounting year who reasonably believes their annual gross income for the tax year that corresponds to the next accounting year will be more than $2,000,000: a person who derives in a tax year an amount that is exempt income under sections CW 38(2), CW 38B(2), CW 39(2), CW 40 to CW 52, and CW 64 of the Income Tax Act 2007 in relation to their activities in the capacity in which they derive the exempt income: (j) (k) (kb) a
 Board of Trustees that is constituted under Part 9 of the Education Act 1989 and is not carried on for the private pecuniary profit of any indi- vidual: 218 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 32E (kc) (kd) (l) a tertiary education institution that is established under Part 14 of the Education Act 1989 and is not carried on for the private pecuniary profit of any individual: a tertiary education subsidiary that derives exempt income under section CW 55BA of the Income Tax Act 2007: a person to whom section DV 8 of the Income Tax Act 2007 applies and who would, but for that section, have net income of an amount less than the amount set out in the section for their most recently ended account- ing year.
(3) The person must apply to the Commissioner, and the application must— (a) (b) state the basis of exemption under subsection (2); and include a declaration by the person or an officer authorised by them that they come within the basis of exemption.

(4) The person must provide further information in relation to the application as the Commissioner requires.
Compare: 2004 No 35 s NF 9(1)–(3) Section 32E: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 32E heading: amended, on 1 April 2020, by section 293(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 32E(1A): inserted, on 1 April 2020, by section 98 of the Taxation (Annual Rates for 2019– 20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 32E(1A): amended, on 1 April 2020, by section 202 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 32E(1): amended, on 1 April 2020, by section 293(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 32E(2)(d): amended, on 1 July 2009, pursuant to section 30(2)(a) of the Māori Trustee Amendment Act 2009 (2009 No 12).

Section 32E(2)(ec): inserted, on 6 October 2009, by section 616(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 32E(2)(ed): inserted, on 6 October 2009, by section 616(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 32E(2)(i)(ii): replaced (with effect on 1 April 2008), on 6 October 2009, by section 616(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 32E(2)(k): amended, on 18 March 2019, by section 30 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 32E(2)(k): amended (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on 29 March 2018, by section 293(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 32E(2)(kb): inserted, on 1 July 2008, by section 55 of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section 32E(2)(kc): inserted, on 1 July 2008, by section 55 of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).

219 Part 3 s 32F Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 32E(2)(kd): inserted (with effect on 1 July 2008), on 29 March 2018, by section 293(4) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 32E(3): amended, on 2 June 2016, by section 103 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
32F Calculation of annual gross income when threshold met For the purposes of section 32E(2)(i), when the person is part of a group of companies, the person’s annual gross income is determined by— (a) (b) including the total annual gross income in the tax year of other group companies; and excluding an amount of assessable income derived by the company or another company in the same group from a transaction or series of rela- ted or connected transactions with another company in the group.
Compare: 2004 No 35 s NF 9(8), (10) Section 32F: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

32G Evidence of annual gross income and consequences of failure to meet threshold (1) (2) (3) (4) This section applies when a person’s application for RWT-exempt status is based on their meeting the requirements in section 32E(2)(j).
The person must provide evidence to satisfy the Commissioner of their annual gross income for the accounting year.

They must provide the evidence within the 3-month period after the end of the accounting year.

For the purposes of subsection (2), the Commissioner may require further evi- dence, and also for the purposes of section 32L.
If the person’s annual gross income for the tax year referred to in section 32E(2)(j) is less than $2,000,000, they are liable for late payment penalties in relation to an amount received or derived by them that would have been with- held under the RWT rules, had they not had RWT-exempt status.
Section 139B applies to the person as if— (a) (b) they had failed to withhold an amount of tax; and the default occurred on each day on which they received or derived a payment from which RWT would otherwise have been withheld.

(5) In the calculation of estimated annual gross income of a company that antici- pates that it will be part of a group of companies for the tax year referred to in section 32E(2)(j), the estimated annual gross income of all other group com- panies is included.
(6) Despite subsection (5), in the calculation of the annual gross income of a com- pany for the purposes of this section, an amount of income derived by them or another company in the same group of companies from a transaction or series 220 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 32H of related or connected transactions with another company in the group is excluded.
(7) Despite subsections (2) and (4), the Commissioner may provide RWT-exempt status to, or allow RWT-exempt status to be retained by, a person who does not meet the requirements of section 32E(2)(j) if the Commissioner considers that the failure is solely a consequence of extraordinary circumstances that are— (a) (b) beyond the person’s reasonable control; and unlikely to be repeated in later accounting years.
(8) For the purposes of subsection (6), the Commissioner may remit some or all of a late payment penalty if the Commissioner considers that the failure is solely a consequence of extraordinary circumstances that the person could not reason- ably be expected to have foreseen.
Compare: 2004 No 35 s NF 9(6), (7), (9)–(11) Section 32G: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 32G(1): amended, on 1 April 2020, by section 294(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 32G(4): amended, on 1 April 2020, by section 294(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 32G(7): amended, on 1 April 2020, by section 294(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
32H RWT-exempt status when persons meet requirements (1) When a person who meets the requirements of section 32E applies to the Com- missioner for RWT-exempt status, the Commissioner must— (a) (b) publish the person’s tax file number and the start date and, if applicable, the end date on the electronic register of persons with RWT-exempt status; and notify the person of the issue of the status, and the start and end date, as applicable.
(2) A person’s RWT-exempt status takes effect on the start date provided in the electronic register.

(3) For the purposes of the provisions relating to investment income information, if a person has been issued with, or holds, or retains, or is allowed to retain, an RWT exemption certificate that remains current, they are treated as having RWT-exempt status if their details appear on the electronic register referred to in subsection (1).
Section 32H: replaced, on 1 April 2020, by section 295 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
221 Part 3 s 32I Tax Administration Act 1994 Reprinted as at 1 April 2020 32I Providing RWT-exempt status to person who does not meet requirements (1) Despite section 32H, the Commissioner may provide RWT-exempt status to the person when they do not meet the requirements in section 32E(2) if the per- son— (a) will, or is likely to, have for the period, total deductions under the Income Tax Act 2007 that are not less than the total amount of assessa- ble income of the person for the period; or (b) would have, or would likely have, in a part of a tax year that falls in the period, total tax credits under section LB 3 of the Income Tax Act 2007 for resident passive income that are more than the income tax liability of the person for the tax year by an amount not less than $500.
(2) Despite subsection (1), the Commissioner may not provide RWT-exempt status to a person unless they have applied as described in section 32E(3), and include in the application a set of budgeted accounts with details, for the period, of the person’s projected— (a) (b) (c) (d) total amount of assessable income: total deductions: tax credits for resident passive income: income tax liability.
(3) (4) (5) For the purposes of subsection (2), the Commissioner may require the person to provide further information.

[Repealed] [Repealed] Compare: 2004 No 35 s NF 9(12)–(14) Section 32I: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 32I heading: amended, on 1 April 2020, by section 296(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 32I(1): amended, on 1 April 2020, by section 296(2) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 32I(2): amended, on 1 April 2020, by section 296(3) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 32I(2): amended, on 2 June 2016, by section 104 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 32I(4): repealed, on 1 April 2020, by section 296(4) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 32I(5): repealed, on 1 April 2020, by section 296(4) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
32J RWT-exempt status for unincorporated bodies (1) When the Commissioner provides RWT-exempt status to an unincorporated body described in section RE 30 of the Income Tax Act 2007,— 222 Reprinted as at 1 April 2020 (a) (b) Tax Administration Act 1994 Part 3 s 32L the named body has the RWT-exempt status; and no member of the body may have RWT-exempt status in relation to a taxable activity carried on by the body.
(2) For the purposes of the RWT rules and RWT-exempt status, a notice to the body is treated as served on the body and on each member of the body.

Section 32J: replaced, on 1 April 2020, by section 297 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

32K Failing to meet basis of exemption (1) (2) (3) This section applies when a person who has RWT-exempt status no longer meets the requirements on which their exemption is based.
If the person becomes aware that they no longer meet the requirements, they must notify the Commissioner within a period of 5 days after the day on which they become aware.

The Commissioner may ask the person to provide the full name and last known address of all persons to whom they have advised their RWT-exempt status for the purposes of obtaining an exemption from withholding the amount of tax from a payment of resident passive income.
The person must respond to the Commissioner’s request within 5 days.

Compare: 2004 No 35 s NF 11(1) Section 32K: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 32K(1): amended, on 1 April 2020, by section 298(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 32K(2): replaced, on 1 April 2020, by section 298(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 32K(3): amended, on 1 April 2020, by section 298(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
32L Revocation of RWT-exempt status (1) The Commissioner may revoke a person’s RWT-exempt status at any time if— (a) (b) (c) (d) the Commissioner reasonably believes that the person no longer meets the requirements on which their exemption is based; or the person did not meet the requirements on which their exemption was based, having acquired the status through misleading information; or the person should not have been provided with RWT-exempt status; or the person’s RWT-exempt status was based on a ground set out in section 32E(2)(i) or (j), and the evidence provided under section 32G— (i) (ii) shows the person did not meet the threshold; or is unsatisfactory; or (iii) is materially incorrect or misleading; or 223 Part 3 s 32M Tax Administration Act 1994 Reprinted as at 1 April 2020 (e) the person is liable for income tax that remains unpaid by the due date for payment.
(2) The Commissioner must notify the person whose status has been revoked within 30 working days of the revocation.

The Commissioner may also make a request under section 32K(3) with which the person must comply.

(3) Despite subsection (1), if the Commissioner considers that a person referred to in subsection (1)(a) to (d) is a person to whom section 32G applies and has a further basis for RWT-exempt status, the Commissioner must not revoke the status.
(4) A person referred to in subsection (2) must, within 5 days of being notified by the Commissioner, notify every person that they have advised of their RWT- exempt status and from whom they expect to receive further payments of resi- dent passive income that their status has been revoked.

(5) The Commissioner must publish on an electronic register, a list of all persons whose RWT-exempt status has been revoked.
Section 32L: replaced, on 1 April 2020, by section 299 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Non-resident passive income Heading: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
32M Persons with approved issuer status (1) A person who borrows, has borrowed, or will borrow money is eligible to elect to pay approved issuer levy in relation to a security for the purposes of— (a) (b) the NRWT rules: an exemption under a double tax agreement.
(2) For the purposes of subsection (1), the person elects to pay approved issuer levy in relation to a security by— (a) (b) (c) either being an approved issuer or becoming an approved issuer under subsection (2B); and applying under section 86G of the Stamp and Cheque Duties Act 1971 to register the security; and paying the amount of the levy for the security under section 86I of that Act.
(2B) A person becomes an approved issuer by— (a) (b) notifying the Commissioner that they wish to have approved issuer status; or being treated as an approved issuer by the Commissioner because the person has paid interest under a security, and— 224 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 32M (i) (ii) the security is a notional loan under section FG 2 of the Income Tax Act 2007, and NRWT was not withheld from the interest under section RF 3 of that Act; or an amount of the interest was apportioned to a New Zealand source under section YD 5(4) of the Income Tax Act 2007, and NRWT was not withheld from the amount under section RF 3 of that Act.
(3) The Commissioner may revoke a person’s approved issuer status at a particular time if— (a) (b) the Commissioner considers that the person has been responsible for ser- ious default or neglect in complying with their obligations under the Inland Revenue Acts in the 2-year period leading up to that time; or subsection (2B)(b) does not apply to the person, and the person asks for revocation of the status.

(4) The Commissioner must notify the person of a revocation under subsection (3).
(4B) If the Commissioner revokes a person’s approved issuer status under subsec- tion (3) within 20 working days of having been notified under subsection (2B), the revocation applies from the date of notification.
(5) Despite subsection (3), the person continues to have approved issuer status for the purposes of the NRWT rules, an exemption under a double tax agreement, and Part 6B of the Stamp and Cheque Duties Act 1971, as applicable in rela- tion to a payment of interest made after the date of revocation for money lent to the person under a registered security while the person was an approved issuer and before the date of the revocation.
Compare: 2004 No 35 ss NG 5–NG 7 Section 32M: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 32M(1): replaced (with effect on 1 August 2010), on 21 December 2010, by section 145(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 32M(2): replaced (with effect on 1 August 2010), on 21 December 2010, by section 145(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 32M(2B): replaced, on 30 March 2017, by section 311(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 32M(3)(b): replaced, on 30 March 2017, by section 311(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 32M(4B): inserted (with effect on 1 August 2010), on 21 December 2010, by section 145(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 32M(5): amended (with effect on 1 August 2010), on 21 December 2010, by section 145(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
225 Part 3 s 32N Tax Administration Act 1994 Reprinted as at 1 April 2020 Foreign dividends [Repealed] Heading: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 617(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
32N Information requirements when payments for foreign dividends reduced [Repealed] Section 32N: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 617(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Subpart 3G—Returns Subpart 3G heading: inserted, on 1 April 2019, by section 300 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Returns, etc [Repealed] Heading: repealed, on 1 April 2019, by section 300 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
33 (1) (1B) Returns of income In each tax year, a person must file a return of income for a tax year in the form and with the particulars prescribed by the Commissioner.
In an income year, a trust, society or institution to which section CW 41 or CW 42 of the Income Tax Act 2007 applies, may furnish to the Commissioner a return of income in the prescribed form for the preceding tax year, together with such other particulars as may be prescribed if the trust, society or institu- tion receives a taxable Maori authority distribution.
(1C) A multi-rate PIE or a proxy for an investor in the entity that calculates income tax using the exit calculation or quarterly calculation options under sections HM 42 and HM 43 of that Act must provide returns for which the entity is responsible under section 57B.

(1D) An individual must provide information to the Commissioner on their assessa- ble income for a tax year under Part 3, subpart 3B.
The individual is treated as having made a return of income in their final account for the tax year under section 22I(1).

(2) A return must contain a notice of the assessment required to be made under section 92.

Subsection (2) does not apply if subsection (1B) applies.

The nominated company for a consolidated group is treated as a taxpayer for the purposes of this section.
A company that is a member of a consolidated group in a tax year must not provide a separate return for a tax year, but this (3) (4) 226 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 33A restriction applies only to a tax year, or a part of a tax year, in which the com- pany is part of the group.
Section 33: replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 192(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 33 heading: amended (with effect on 1 October 2007), on 19 December 2007, by section 196(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 33 heading: amended, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 89(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).

Section 33(1): replaced, on 1 April 2019, by section 31(1) (and see section 31(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 33(1B): inserted, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 89(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provi- sions) Act 2003 (2003 No 5).

Section 33(1B): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33(1B): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 33(1C): replaced, on 1 April 2010 (applying for 2010–11 and later income years), by section 618(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 33(1D): inserted, on 1 April 2019, by section 31(2) (and see section 31(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 33(3): inserted, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 89(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provi- sions) Act 2003 (2003 No 5).
Section 33(4): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

33AA Exceptions to requirement for return of income [Repealed] Section 33AA: repealed, on 1 April 2019, by section 32(1) (and see section 32(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
33A Annual returns of income not required [Repealed] Section 33A: repealed, on 1 April 2016 (applying for the 2016–17 tax year, or earlier tax year set by Order in Council, and later tax years), by section 179(1) of the Taxation (Annual Rates, Returns Fil- ing, and Remedial Matters) Act 2012 (2012 No 88).
227 Part 3 s 33B Tax Administration Act 1994 Reprinted as at 1 April 2020 33B Return not required for certain scheduler gross income [Repealed] Section 33B: repealed (with effect on 25 November 2003), on 21 December 2004 (applying for 2003–04 and subsequent income years), by section 90(1) of the Taxation (Venture Capital and Mis- cellaneous Provisions) Act 2004 (2004 No 111).
33C Return not required for certain providers of personal services [Repealed] Section 33C: repealed, on 1 April 2019, by section 32(1) (and see section 32(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
33D Return not required for non-resident seasonal worker [Repealed] Section 33D: repealed, on 1 April 2019, by section 32(1) (and see section 32(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
33E Research and development tax credits: supplementary return A person who is entitled to a research and development tax credit must file a research and development supplementary return for a tax year in an electronic format prescribed by the Commissioner on or before the day that is 30 days after— (a) (b) the due date on which they are required to file a return of income for the tax year under section 37; or the due date on which they would be required to file a return under sec- tion 37, if they had assessable income.
Section 33E: inserted, on 1 April 2019, by section 27 (and see section 3 for application) of the Taxa- tion (Research and Development Tax Credits) Act 2019 (2019 No 15).

34 Presumption as to authority of person making return A return purporting to be made by or on behalf of any person shall for all pur- poses be deemed to have been made by that person or by that person’s author- ity, as the case may be, unless the contrary is proved.
Compare: 1976 No 65 s 18 34B Commissioner to list tax agents [Repealed] Section 34B: repealed, on 18 March 2019, by section 33 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Power of Commissioner to prescribe forms For the purposes of the Inland Revenue Acts and any other Acts administered by the department, the Commissioner may from time to time prescribe any forms and any electronic formats that are not otherwise specifically prescribed.
35 (1) 228 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 36 (2) For the purposes of the Inland Revenue Acts, the Commissioner may allow a person to provide the information required in a prescribed form in a manner other than writing if the Commissioner is satisfied that in the circumstances it is appropriate.
(3) The production by the Commissioner of any document purporting to be— (a) a prescribed form or an extract from a prescribed form or a copy of any such form or extract; or (b) [Repealed] shall in all courts and in all proceedings (including proceedings before a Taxa- tion Review Authority) be sufficient evidence of the fact that the form or elec- tronic format was prescribed.
Compare: 1974 No 133 s 22A Section 35(2): inserted, on 21 February 2017, by section 108 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 35(3)(b): repealed, on 1 April 1999, by section 10(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
36 (1) Commissioner may approve furnishing of return information by electronic means For the purposes of this Act, the Income Tax Act 2007, and the Goods and Ser- vices Tax Act 1985, the Commissioner may give approval to any taxpayer or registered person, or to any agent of any taxpayer or registered person, to trans- mit by electronic means in the prescribed electronic format the information contained in any return of the taxpayer or registered person.
(2) Any approval given under subsection (1)— (a) may relate to an individual taxpayer or registered person or agent or to any class or classes of taxpayers or registered persons: (b) may relate to any 1 or more classes of return: (c) shall be subject to any conditions that may be specified by the Commis- sioner, whether generally or in any particular case.
(3) Where a taxpayer or registered person, or agent of a taxpayer or registered per- son, transmits to the Commissioner in the prescribed electronic format the information contained in any return of the taxpayer or registered person in accordance with an approval given under subsection (1),— (a) the taxpayer or registered person shall retain or cause to be retained the information in— (i) (ii) a hard-copy transcript: an electronic form meeting the requirements of section 229 of the Contract and Commercial Law Act 2017; and (b) if no electronic form under paragraph (a)(ii) of a return is retained, and the return is not an employer monthly schedule or annual reconciliation 229 Part 3 s 36A Tax Administration Act 1994 Reprinted as at 1 April 2020 statement under section 57B, the hard-copy transcript must be signed under section 40 and held by the taxpayer or registered person on behalf of the Commissioner; and (ba) [Repealed] (c) the information transmitted to the Commissioner shall be treated for the purposes of this Act and the Goods and Services Tax Act 1985 as if it were a return furnished under such provisions of this Act or the Goods and Services Tax Act 1985 as relate to the kind of return in question.
(4) [Repealed] Section 36: replaced, on 12 December 1995, by section 4(1) of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).

Section 36(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 36(3)(a): replaced, on 2 November 2012, by section 182 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 36(3)(a)(ii): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

Section 36(3)(b): replaced, on 2 November 2012, by section 182 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 36(3)(ba): repealed, on 2 November 2012, by section 182 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 36(4): repealed, on 29 March 2018, by section 302 of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

36A Electronic format of employer monthly schedule and PAYE payment form [Repealed] Section 36A: repealed, on 1 April 2019, by section 303 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
36AB Electronic return requirements for multi-rate PIEs [Repealed] Section 36AB: repealed, on 1 April 2020, by section 304 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

36B Other formats of employer monthly schedule [Repealed] Section 36B: repealed, on 1 April 2019, by section 305 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
36BB Electronic format for details required for tax pooling intermediaries The Commissioner may prescribe 1 or more electronic formats in which details that must be provided under sections RP 17 to RP 21 of the Income Tax Act 2007, and sections 124S to 124W and 124ZF may be provided by electronic means.
230 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 36BD Section 36BB: inserted, on 1 April 2003, by section 92 of the Taxation (Maori Organisations, Tax- payer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 36BB heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 36BB: amended, on 1 April 2020, by section 203 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 36BB: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
36BC Electronic format for details required under subpart EK of Income Tax Act 2007 The Commissioner may prescribe 1 or more electronic formats in which details that must be provided under subpart EK of the Income Tax Act 2007 may be provided by electronic means.

Section 36BC: inserted, on 21 June 2005, by section 127 of the Taxation (Base Maintenance and Mis- cellaneous Provisions) Act 2005 (2005 No 79).
Section 36BC heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 36BC: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
36BD Electronic filing requirements for registered persons (1) The Commissioner must prescribe 1 or more electronic forms or means of elec- tronic communication that— (2) (3) (a) (b) a registered person may use to file a return required under the Goods and Services Tax Act 1985; or a registered person whose taxable supplies exceed the threshold set out in subsection (2) must use to file a return under that Act.
The Governor-General may, on the recommendation of the Minister of Reve- nue, make an Order in Council setting a threshold for the value of taxable sup- plies of a registered person that means the person is required to use an elec- tronic form or means of electronic communication for filing a return under that Act.

Before making the recommendation, the Minister must undertake consult- ation on the proposed threshold that is appropriate and reasonable for the pur- poses of this section.
The Commissioner may exempt a registered person, or a class of registered persons, whose taxable supplies exceed the threshold from the requirement to file in the prescribed electronic form or by the prescribed means of electronic communication.

The Commissioner must provide a statement of reasons for the exemption.
(4) In determining under subsection (3) whether to exempt the person or class of persons, the Commissioner must have regard to— 231 Part 3 s 36BE Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) (c) the nature and availability of digital services to the person or persons in the class, including the reliability of those services for the purposes of the person or persons; and the capability of the person or persons in the class relating to the use of computers; and the costs that the person or persons in the class would incur in comply- ing with the requirements if those costs would be unreasonable in the circumstances.
Subject to subsection (6), an exemption under this section remains valid until the Commissioner notifies the registered person that the exemption is to be cancelled.

The exemption expires on the date that is 6 months after that given in the Commissioner’s notice.

In making an exemption under this section, the Commissioner may set a time limit on the exemption, stating a start date and an end date, as applicable, for the exemption and the reason for setting the limit.
(5) (6) (7) An exemption under subsection (3) is neither a legislative instrument nor a dis- allowable instrument for the purposes of the Legislation Act 2012 and does not have to be presented to the House of Representatives under section 41 of that Act.

Section 36BD: inserted, on 29 March 2018, by section 306 of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 36BD(5): amended, on 1 April 2020, by section 35 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

36BE Research and development tax credits: electronic formats (1) (2) The Commissioner must prescribe 1 or more electronic formats in which a research and development supplementary return under section 33E must be filed.
The Commissioner may, from time to time, set specifications for software for use in populating the research and development supplementary return, and rela- ted criteria for the use of specified software.

Section 36BE: inserted, on 1 April 2019, by section 28 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
36C Particulars furnished in electronic format In the application of any of sections 33E, 35, 36, 36A, 36AB, 36B, 36BB, 36BC, 36BD, or 36BE, information that is required to be furnished electronic- ally is not in a prescribed format unless it is furnished in an electronic format certified by the Commissioner as being the prescribed electronic format.
The production by the Commissioner of a document purporting to be a printed copy of a specification of an electronic format or a part of that specification, in all courts and in all proceedings (including proceedings before a Taxation (1) (2) 232 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 37 Review Authority), is sufficient evidence that the electronic format was pre- scribed.
Section 36C: inserted, on 7 October 1998 (applying to employer monthly schedules, forms, and returns furnished on or after 1 April 1999), by section 12(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Section 36C(1): amended, on 1 April 2019, by section 29 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 36C(1): amended, on 29 March 2018, by section 307 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 36C(1): amended (with effect on 1 October 2007), on 7 September 2010, by section 134 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
36CA Electronic filing exemption for new businesses [Repealed] Section 36CA: repealed, on 1 April 2019, by section 308 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

36D Non-electronic filing of employer monthly schedule [Repealed] Section 36D: repealed, on 1 April 2019, by section 308 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
36E Election available to other employers [Repealed] Section 36E: repealed, on 1 April 2019, by section 309 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Returns and return dates Heading: inserted, on 1 April 2019, by section 309 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
37 (1) Dates by which annual returns to be furnished The annual returns of income required under this Act shall be furnished to the Commissioner as follows: (a) (b) [Repealed] in the case of any taxpayer with a late balance date, not later than the seventh of the month which is the fourth month after the end of the tax- payer’s corresponding income year: (c) in all other cases, not later than 7 July in each year.
(1B) For the purposes of this section, an annual return of income for an individual to whom Part 3, subpart 3B applies, means a final account described in section 22D(6) containing the income information of the individual for the tax year.
(2) The Commissioner shall give public notice of the days by which the returns are required to be furnished by publishing the notice in such manner as the Com- 233 Part 3 s 37 Tax Administration Act 1994 Reprinted as at 1 April 2020 (3) missioner thinks fit; but the omission to give any such notice shall not affect the liability of any person to furnish any return within the time prescribed by this section in that behalf.
Subject to subsection (5), where any taxpayer satisfies the Commissioner that the taxpayer is unable to furnish the required return by the due date required under this section, the Commissioner, upon application by or on behalf of the taxpayer on or before that date, or within such further period as the Commis- sioner may allow in any case or class of cases, may extend the time for furnish- ing the required return to such date as the Commissioner thinks proper in the circumstances.
(3B) Subject to subsection (5), an extension of time to a date advised by the Com- missioner is available to a person or a class of persons if— (a) a systems issue arises for an Inland Revenue digital platform resulting in a person or class of persons being prevented from, or being otherwise hindered or disadvantaged in, providing the required return or income information; and (b) a proportionate extension of time is considered proper in the circum- stances.
(4) Subject to subsection (5), the Commissioner may extend a tax agent’s time for furnishing a return of income for any taxpayer to a date the Commissioner thinks proper in the circumstances, if the Commissioner is satisfied that— (a) (b) the tax agent is unable to furnish the return of income on or before the date set by subsection (1); or it would be unreasonable, having regard to the circumstances of the tax agent preparing the return, to require the return to be furnished on or before the date set by subsection (1).
(4A) If a tax agent has not furnished for a tax year the required number of tax returns by the dates specified by the Commissioner, the Commissioner may: (a) (b) (c) refuse to grant an extension of time under subsection (4) for furnishing 1 or more tax returns that are linked to the tax agent; and cancel any existing extension of time arrangement granted under subsec- tion (4) for the tax years for which the tax agent has not furnished the required number of tax returns by the dates specified by the Commis- sioner; and cancel any existing extension of time arrangement granted under subsec- tion (4) for 1 or more returns, but not necessarily all returns, for the tax years for which the tax agent has not furnished the required number of tax returns by the dates specified by the Commissioner.
(4B) If the Commissioner extends under subsection (4) the time for a person listed as a tax agent to furnish a return of income for a taxpayer and the person ceases to be a tax agent before the extension of time would have expired, the Commis- 234 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 37 sioner must extend the taxpayer’s time for furnishing the return to a date of 31 March on or after the date that would have applied if the person had con- tinued to be a tax agent.
(5) For the purposes of subsections (3) and (4),— (a) where the return required to be furnished by any taxpayer is a return for a year ending on 31 March, the time for furnishing that return shall not be extended or further extended to a time later than the 31 March that immediately succeeds that 31 March: (b) where the return required to be furnished by any taxpayer is, by consent of the Commissioner under section 38, a return for a year ending with the date of the annual balance of the accounts of the taxpayer, the time for furnishing that return shall,— (i) where that date is between 30 September and the next succeeding 31 March, not be extended or further extended to a time later than the 31 March next succeeding the 31 March that immediately suc- ceeds that date: (ii) where that date is between 31 March and the next succeeding 1 October, not be extended or further extended to a time later than the 31 March that immediately succeeds that date.
(6) [Repealed] Compare: 1976 No 65 s 17 Section 37(1)(a): repealed, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 14(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Section 37(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 37(1B): inserted, on 1 April 2019, by section 36(1) (and see section 36(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 37(3): amended, on 23 September 1997, by section 70 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 37(3B): inserted, on 1 April 2019, by section 36(2) (and see section 36(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 37(4): replaced, on 27 March 1998 (applying to 1997–98 and subsequent income years), by section 43(1) of the Taxation (Remedial Provisions) Act 1998 (1998 No 7).
Section 37(4A): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 66(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 37(4A): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 37(4A)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

235 Part 3 s 38 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 37(4A)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 37(4B): inserted, on 19 December 2007, by section 200 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 37(6): repealed, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 14(2) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
38 (1) Returns to annual balance date Instead of furnishing a tax year return under section 33 on the basis of a corres- ponding income year that ends on 31 March, a taxpayer (other than an indi- vidual referred to in subsection (1C)) may, with the consent of the Commis- sioner, elect to furnish a return based on a corresponding income year that ends with the date of the annual balance of the taxpayer’s accounts.
(1B) A multi-rate PIE that does not calculate and pay tax using the provisional tax calculation option under section HM 44 of the Income Tax Act 2007 must not make an election under subsection (1).

(1C) The person is an individual whose final account for the tax year is treated under section 22I(1)(b) as an assessment under section 92.
(2) [Repealed] (3) Any election made by a taxpayer for the purposes of this section shall continue in force unless and until it is altered by the taxpayer with the prior notified approval of the Commissioner.

Compare: 1976 No 65 s 15 Section 38(1): replaced, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 38(1): amended, on 1 April 2019, by section 37(1) (and see section 37(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 38(1B): replaced, on 1 April 2010 (applying for 2010–11 and later income years), by section 622(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 38(1C): inserted, on 1 April 2019, by section 37(2) of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 38(2): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 38(3): amended, on 2 June 2016, by section 109 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Consequential adjustments on change in balance date If the Commissioner approves a change to a new balance date that is earlier in the calendar year than the original balance date, the change is effected by the taxpayer having a transitional year of the period from the original balance date up to and including the new balance date in the next succeeding calendar year.
39 (1) 236 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 39 (2) (3) (4) (5) If the Commissioner approves a change to a new balance date that is later in the calendar year than the original balance date, the change is effected by the taxpayer having a transitional year of the period from the original balance date up to and including the new balance date in the same calendar year.
If the change in balance date means that a taxpayer has 2 corresponding income years for the same tax year, the figures for both corresponding income years are aggregated when the taxpayer’s net income or net loss is determined.

For the purpose of giving effect to this section and section 38, the Commis- sioner may, for any corresponding income year, make any assessment that the Commissioner considers necessary.
For the tax year corresponding to the income year or income years in which the change of balance date occurs, the basic tax rate for the purposes of the Income Tax Act 2007 and this Act is the rate that would apply if the person’s taxable income for the tax year were calculated using a value for the person’s net income, or net loss, for the tax year equal to the total of— (a) (b) the amount that, if the person had no income or expenditure associated with each business activity affected by a change of balance date for the tax year, would be obtained by subtracting the person’s annual total deduction for the tax year from the person’s annual gross income for the tax year; and for each business activity affected by a change of balance date for the tax year, the amount given by subsection (6) for the tax year and the busi- ness activity.
(6) The amount given by this subsection, for a tax year and a business activity affected by a change of balance date for the tax year, is calculated using the formula— unadjusted business net × year days ÷ income year days.
(7) In the formula,— (a) unadjusted business net is the amount that, if the person had no income or expenditure other than income and expenditure associated with the business activity, would be the difference between the person’s annual gross income for the tax year and the person’s annual total deduction for the tax year: (b) year days is— (i) (ii) 365, if subparagraph (ii) does not apply: 366, if the income year or income years corresponding to the tax year include a 29 February: (c) income year days is the total days in the income year or income years corresponding to the tax year.
237 Part 3 s 39B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 39: replaced, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 39(1): amended, on 30 March 2017, by section 312(1)(a) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 39(1): amended, on 30 March 2017, by section 312(1)(b) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 39(1): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 217(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 39(2): amended, on 30 March 2017, by section 312(2)(a) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 39(2): amended, on 30 March 2017, by section 312(2)(b) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 39(2): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 217(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 39(5): replaced, on 30 March 2017, by section 312(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 39(6): replaced, on 30 March 2017, by section 312(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 39(7): inserted, on 30 March 2017, by section 312(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
39B Changes in return dates: taxpayers with provisional tax and GST liabilities (1) Subsection (2) applies if a provisional taxpayer— (a) (b) is a person registered under the Goods and Services Tax Act 1985, and pays GST on a 2-month cycle or a 6-month cycle; and elects under section 38(1) to change their balance date at some time in an income year; and (c) moves from— (i) (ii) a balance date in an even-numbered month to a balance date in another even-numbered month; or a balance date in an odd-numbered month to a balance date in another odd-numbered month.
(2) Until the new balance date is reached, the taxpayer must— (a) (b) continue with the due dates for their provisional tax instalments that applied before the change in balance date was approved; and apply sections RC 20 to RC 25, as relevant, and Schedule 3, Part B of the Income Tax Act 2007 for the transitional period to determine the due date and amount of an instalment.
(3) Subsection (4) applies if a provisional taxpayer— (a) is a person registered under the Goods and Services Tax Act 1985, and pays GST on a 2-month cycle or a 6-month cycle; and 238 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 40 (b) elects under section 38(1) to change their balance date at some time in an income year; and (c) moves from— (i) (ii) a balance date in an even-numbered month to a balance date in an odd-numbered month; or a balance date in an odd-numbered month to a balance date in an even-numbered month.
(4) Until the new balance date is reached, the taxpayer must— (a) (b) continue with the due dates for their provisional tax instalments that applied before the change in balance date was approved; and apply sections RC 21 to RC 25, as relevant, and Schedule 3, Part B of the Income Tax Act 2007 for the transitional period to determine the due date and amount of an instalment; and (c) make an adjustment to their provisional tax liability for the income year for the part of the taxable period in which the new balance date falls.
(5) If a change in balance date means that the taxpayer’s taxable period is not aligned with their balance date, the Commissioner must make an adjustment to the taxable period under section 15B of the Goods and Services Tax Act 1985.

Section 39B: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 218(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 39B(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 39B(4)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
40 General requirements for returns (1) A tax return required to be furnished must be— (a) (b) signed; and contain all the information and be accompanied by all the documents required under any of the Inland Revenue Acts.
(2) When a person furnishes a tax return by electronic means under sections 14B(2)(c) and 14C(2)(a),— (a) (b) the return must be filed in the prescribed electronic format; and for the purposes of subsection (1)(a), the return may be filed under an electronic signature if the requirements of section 13B are met.

(3) A tax return that is subject to this section is treated as being furnished on the date it is received at an office of the department.
239 Part 3 s 41 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 40: replaced, on 7 October 1998 (applying on and after 1 April 1999), by section 16(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Section 40(1): amended, on 2 June 2016, by section 110(1)(a) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 40(1): amended, on 2 June 2016, by section 110(1)(b) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 40(2): replaced, on 2 June 2016, by section 110(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 40(3): amended, on 2 June 2016, by section 110(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
41 (1) Annual returns by persons who receive credit under family scheme If a person is eligible to receive a credit of tax under the family scheme, the person must apply to the Commissioner for the credit of tax in the manner spe- cified by the Commissioner.

(2) A person’s application must be signed and provide the information the Com- missioner requires.
(3) Subsection (4) applies if, apart from this section, a person is not required to fur- nish a return of income for a tax year and— (a) (b) for the whole or part of the tax year the person is issued with a family notice of entitlement under the family scheme; or after the end of the income year, the person applies to the Commissioner for a tax credit under the family scheme for that tax year.
(4) Whether or not the person derived income in the tax year and despite the appli- cation of Part 3, subpart 3A, the person must furnish to the Commissioner a return for the tax year, in the form prescribed by the Commissioner, provid- ing— (a) (b) [Repealed] the information relevant to the calculation of the person’s family scheme income for the tax year; and (c) other information required by the Commissioner.
(5) [Repealed] (6) A person who is eligible for a tax credit under the family scheme in an income year, or would be eligible if their spouse, civil union partner, or de facto partner were not a transitional resident, and who would otherwise be a transitional resi- dent in an income year may apply not to be a transitional resident under section HR 8(4) of that Act.
(7) A notice of election under section HR 8(4) must be— in a form acceptable to the Commissioner; and be received by the Commissioner on or before the latest of the follow- ing: (a) (b) 240 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 41 (i) (ii) the date by which section 37 would require the person to provide a return of income for the 2006–07 tax year, if required: the date by which section 37 would require the person to provide a return of income for the tax year corresponding to the first income year affected by the election, if required: (iii) the date allowed by the Commissioner on application.
(8) An application under subsection (7)(b)(iii) for an extension of time to make an election is treated as if it were an application under section 37 in relation to a return of income for the later of the tax years referred to in subsection (7)(b)(i) and (ii).

Section 41: replaced, on 24 May 1999 (applying on and after 1 October 1999), by section 17 of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).
Section 41 heading: amended, on 1 July 2018, by section 27(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 41(1): amended, on 1 July 2018, by section 27(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 41(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 41(3)(a): amended, on 1 July 2018, by section 27(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 41(3)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 41(3)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 41(3)(b): amended, on 1 July 2018, by section 27(4) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 41(3)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 41(4): replaced, on 1 April 2016 (applying for the 2016–17 tax year, or earlier tax year set by Order in Council, and later tax years), by section 184(1) of the Taxation (Annual Rates, Returns Fil- ing, and Remedial Matters) Act 2012 (2012 No 88).
Section 41(4): amended, on 1 April 2019, by section 38(1) (and see section 38(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 41(4)(a): repealed, on 23 March 2020, by section 204 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 41(5): repealed, on 1 April 2016 (applying for the 2016–17 tax year, or earlier tax year set by Order in Council, and later tax years), by section 184(2) of the Taxation (Annual Rates, Returns Fil- ing, and Remedial Matters) Act 2012 (2012 No 88).

Section 41(6): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 41(6): amended, on 1 July 2018, by section 27(5) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

241 Part 3 s 41A Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 41(7): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 41(8): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
41A Returns in relation to charitable or other public benefit gifts (1) A person who has a tax credit under sections LD 1 to LD 3 of the Income Tax Act 2007 may apply for a refund by— (a) (b) providing the information on the total amount of the charitable or other public benefit gifts they have made for a tax year with the information provided under Part 3, subpart 3B: notifying the Commissioner by electronic means in relation to an amount of charitable or other public benefit gift that they have made during the tax year to which the application relates: (c) completing the form prescribed by the Commissioner.
(2) (3) (4) The total amount refunded, including a refund made on an application under subsection (7), must be no more than the annual amount of the tax credits.

The sum of the charitable or other public benefit gifts under sections LD 1 to LD 3 of that Act made by a person must be no more than their taxable income in the tax year in which the gift is made.
If subsection (3) applies, the Commissioner must reduce the total amount of charitable or other public benefit gifts so that the total is no more than the per- son’s taxable income in the tax year in which the gift is made.
(5) An application under subsection (1) must be made in the manner required by the Commissioner, and be accompanied by any information the Commissioner requires, including— (a) (b) [Repealed] the amount of a charitable or other public benefit gift to which sections LD 1 to LD 3 of that Act apply.
(6) A taxpayer may apply for a refund for the tax year in which the gift is made in the 4-year period beginning with— (a) (b) the 1 April following the end of the taxpayer’s income year correspond- ing to the tax year, if the taxpayer has a standard balance date or an earlier balance date; or the day after the end of the taxpayer’s income year corresponding to the tax year, if the taxpayer has a late balance date.
(6B) For the purposes of section 108(1),— (a) (b) the payment of a refund under this section is treated as an assessment; and the 4-year period starts at the end of the tax year in which the person applies for the refund.

242 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 41A (7) Despite subsection (6), the Commissioner may, in special circumstances, accept an application for a refund before the end of the tax year to which the application relates.
(8) For the purpose of subsection (7), special circumstances include— (a) the person leaving New Zealand, permanently or for a significant length of time: (b) a trustee of a deceased person’s estate wishing to wind up the estate.

(9) Despite subsection (1), the Commissioner must not refund the amount of a tax credit unless the requirements of subsections (2) and (3) are met.
(10) When the Commissioner has considered an application, the Commissioner must notify the person of the amount of the tax credit under sections LD 1 to LD 3 of that Act and of the amount of refund allowed.

(11) A tax credit may not be refunded to an absentee, a company, a public authority, a Maori authority, an unincorporated body, or a trustee liable for income tax under sections HC 16, HC 32, or HZ 2 of that Act.

(12) A refund under subsection (1) must be paid as if it were tax paid in excess.
(13) A refund under subsection (1), to the extent to which it is more than the correct amount of refund, is recoverable as an excess tax credit under section 142D.

(14) The Commissioner must publish, from time to time, in a publication chosen by the Commissioner, a list of the names of entities that— (a) (b) have provided the information required under subsection (16): the Commissioner considers appropriate to include on the list (for example, an entity registered under the Charities Act 2005).
(15) Despite subsection (14), the name of an entity must not be published on the list if the Commissioner determines that the entity is not described in section LD 3(2)(a), (ab), (b), (c), or (d) of the Income Tax Act 2007.

(16) An entity may request that their name is included on the list by providing infor- mation to the Commissioner in the form prescribed by the Commissioner.
Section 41A heading: amended, on 1 April 2019, by section 39(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 41A heading: amended, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 12(1) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section 41A: replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 41A(1): replaced, on 1 April 2019, by section 39(2) (and see section 39(7) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 41A(3): replaced (with effect on 1 April 2009), on 6 October 2009, by section 623(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 41A(3): amended, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 12(3)(a) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
243 Part 3 s 41B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 41A(3): amended, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 12(3)(b) of the Taxation (Budget Measures) Act 2012 (2012 No 38).

Section 41A(4): amended, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 12(4)(a) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section 41A(4): amended, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 12(4)(b) of the Taxation (Budget Measures) Act 2012 (2012 No 38).

Section 41A(4): amended, on 29 May 2012 (applying for the 2012–13 and later tax years), by section 12(4)(c) of the Taxation (Budget Measures) Act 2012 (2012 No 38).

Section 41A(5): amended, on 1 April 2019, by section 39(3) of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 41A(5)(a): repealed, on 29 May 2012 (applying for the 2012–13 and later tax years), by sec- tion 12(5) of the Taxation (Budget Measures) Act 2012 (2012 No 38).

Section 41A(5)(b): replaced (with effect on 1 April 2009), on 6 October 2009, by section 623(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 41A(6): replaced, on 1 April 2014 (applying to applications made in the 2014–15 and later tax years), by section 112(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 41A(6B): inserted, on 1 April 2019, by section 39(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 41A(10): replaced (with effect on 1 April 2009), on 6 October 2009, by section 623(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 41A(10): amended, on 29 May 2012 (applying for the 2012–13 and later tax years), by sec- tion 12(6) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
Section 41A(14): replaced, on 1 April 2020, by section 39(6) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 41A(15): replaced, on 1 April 2020, by section 39(6) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 41A(16): inserted, on 1 April 2020, by section 39(6) of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

41B Return by person applying for tax credit on redundancy payment (1) A person who has a tax credit under section ML 2 of the Income Tax Act 2007 may apply to the Commissioner for a refund.
(2) An application under subsection (1) must be made in the manner required by the Commissioner, be signed by the person, and be accompanied by— (a) any information the Commissioner requires, including— (i) (ii) (iii) the amount of the payment that is a redundancy payment under sections ML 1 to ML 3 of the Income Tax Act 2007; and the name of the payer of the redundancy payment; and the date on which the redundancy payment was made; and (b) verification of the details referred to in paragraph (a), in a document signed by the payer of the redundancy payment or other form satisfac- tory to the Commissioner.
(3) An application for a refund must be made in the period— (a) beginning after the date of the redundancy payment; and 244 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 42 (b) ending with the day that is 4 years after the date of the redundancy pay- ment.
(4) When the Commissioner has considered an application for a refund, the Com- missioner must notify the taxpayer of the amount of the tax credit the taxpayer has under sections ML 1 to ML 3 of the Income Tax Act 2007 and the amount of refund allowed.

(5) A refund allowed under subsection (1) must be paid as if it were tax paid in excess.

(6) A refund allowed under subsection (1), to the extent it exceeds the correct amount of refund, is recoverable as an excess credit of tax under section 142D.
(7) (8) 42 (1) Part 7 does not apply to a refund or an excess refund made under this section.

Part 9 applies to applications made under this section.

Section 41B: inserted, on 19 December 2007, by section 203(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 41B heading: replaced (with effect on 1 April 2008), on 6 October 2009, by section 624(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 41B(1): replaced (with effect on 1 April 2008), on 6 October 2009, by section 624(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 41B(2)(a)(i): amended, on 1 April 2008, by section 203(2) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 41B(2)(b): amended, on 2 June 2016, by section 111(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 41B(4): replaced (with effect on 1 April 2008), on 6 October 2009, by section 624(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 41B(4): amended, on 2 June 2016, by section 111(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Returns by joint venturers, partners, and partnerships This section applies when 2 or more people derive income jointly or have deductions jointly.
(2) Despite subsection (1), this section does not apply to the income derived by, and the deductions of, an airport operator from activities undertaken as an air- port operator.
(3) In the case of partners,— (a) if the partnership of the partner is a limited partnership registered under the Limited Partnerships Act 2008 or is a partnership that would carry on a business in New Zealand ignoring section HG 2 of the Income Tax Act 2007, then the partners must make a joint return of income that includes— (i) the total amount of income derived by the partners as members of the partnership; and (ii) the partners’ partnership shares in the income; and 245 Part 3 s 42B Tax Administration Act 1994 Reprinted as at 1 April 2020 (iii) a summary of the deductions of each partner: (b) there is no joint assessment, but each partner must make a separate return of income under section 33, including the income derived by the partner as a member of the partnership, and the partner’s deductions.
Each partner is separately assessed.

(4) In any other case, each person shall make a separate return taking into account that person’s share of the joint income and deductions.

Each person is separ- ately assessed.


Section 42: replaced, on 1 April 2008 (for a person who is not a limited partner of a limited partner- ship registered under the Limited Partnerships Act 2008, applying for income years starting on and after 1 April 2008), by section 29(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
42B Returns by look-through companies and owners of interests (1) (2) This section applies to persons who have effective look-through interests for a look-through company, and to their look-through company.
The company must make a return of income that ignores subpart HB of the Income Tax Act 2007 and that includes— (a) (b) (c) the total amount of income derived by the company: the amount of that income for each owner under subpart HB of that Act: a summary of the deductions for each owner under subpart HB and sec- tion DV 22 of that Act.

(3) There is no assessment of the company, but each owner must make a separate return of income under section 33 taking into account the amounts in subsec- tion (2).
Each owner is assessed separately.

Section 42B: inserted, on 1 April 2011, by section 148 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
42C Income tax returns by undischarged bankrupt A person who is adjudicated bankrupt under the Insolvency Act 2006 and derives an amount of income in an income year while being a bankrupt must make a return of income for the income year, unless the person is an individual whose final account for the tax year is treated under section 22I(1)(b) as an assessment under section 92.
Section 42C: inserted, on 30 March 2017, by section 313 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 42C: amended, on 1 April 2019, by section 40(1) (and see section 40(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Income tax returns and assessments by executors or administrators The executor or administrator of a deceased taxpayer must furnish the same returns of income and make the same assessments that the taxpayer was 43 (1) 246 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 43A (2) (3) required to furnish or make, or would have been required to furnish or make, if the taxpayer had remained alive.
The Commissioner may from time to time require the executor or administrator to furnish such further returns of income for the deceased taxpayer as the Com- missioner considers necessary.

Income tax assessed in respect of a deceased taxpayer, whether or not under subsection (1), is to be treated as a liability incurred by the deceased taxpayer during their lifetime, and the executor or administrator of the taxpayer is liable for the same accordingly.
(4) (5) [Repealed] [Repealed] Section 43: replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 196(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 43(4): repealed, on 1 April 2019, by section 41(1) (and see section 41(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 43(5): repealed, on 1 April 2019, by section 41(1) (and see section 41(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
43A Non-active companies may be excused from filing returns (1) A company is not required to furnish a return of income in respect of any tax year if the company— (a) (b) is a non-active company throughout that tax year; and has made and furnished to the Commissioner, in a form approved by the Commissioner,— (i) (ii) a declaration that it is a non-active company, and that it will notify the Commissioner if it ceases to be a non-active company; and a statement of such other matters as the Commissioner may require; and (c) has not since the making of the declaration ceased to be a non-active company.
(2) For the purposes of this section, a company is a non-active company for a tax year if, throughout that tax year, the company— (a) (b) (c) (d) has not derived or been deemed to have derived any income; and has no deductions; and has not disposed of or been deemed to have disposed of any assets; and has not been a party to or perpetuated or continued with any transactions which, during the tax year,— (i) give rise to income in any person’s hands; or 247 Part 3 s 43A Tax Administration Act 1994 Reprinted as at 1 April 2020 (ii) give rise to fringe benefits to any employee or to any former employee; or (iib) [Repealed] (iii) give rise to a debit in the company’s imputation credit account.
(3) In determining whether a company complies with the requirements of subsec- tion (2), no account shall be taken of any— (a) (b) (c) statutory company filing fees or associated accounting or other costs; or bank charges or other minimal administration costs totalling not more than $50 in the tax year; or interest earned on any bank account during the tax year, to the extent that the total interest does not exceed the total of any charges or costs incurred by the company to which paragraph (b) applies.
(4) A company that is resident in New Zealand with a standard balance date need not furnish an imputation return for any tax year during which it is a non-active company.

(5) A company that is resident in New Zealand with a non-standard balance date need not furnish an imputation return for any tax year if it is a non-active com- pany for both the tax years in which the tax year falls.
(6) Where at any time any paragraph of subsection (2) ceases to apply to a com- pany that has made a declaration under this section, the company must— (a) (b) notify the Commissioner that it has ceased to be a non-active company; and provide the Commissioner with a statement, in a form approved by the Commissioner, as to— (i) whether or not the company had any loss balance to be carried forward or set off against the net income of the company or any other person, or any credit balance in its imputation credit account, at the start of the tax year that began its period of non- activity; and (ii) whether or not there has been any change of ownership in the company since that time, whether direct or indirect; and (iii) whether or not the application of any of the continuity provisions would preclude the carrying forward, offsetting, or other utilisa- tion of any tax loss or loss balance or credit balance of the com- pany referred to in subparagraph (i).
(7) Notwithstanding subsections (1), (4), and (5), a non-active company shall fur- nish a return of income or an annual ICA return if required by the Commis- sioner to do so.

248 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 43A Section 43A: inserted, on 10 April 1995, by section 8 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 43A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 43A(1)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 43A(1)(b)(i): amended, on 2 June 2016, by section 112(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 43A(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 43A(2)(a): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 441(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 43A(2)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 43A(2)(b): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 441(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 43A(2)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 43A(2)(c): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 441(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 43A(2)(d): inserted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 441(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 43A(2)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 43A(2)(d)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 43A(2)(d)(iib): repealed, on 1 April 2009 (applying for 2009–10 income year and later income years), by section 26(1) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).

Section 43A(2)(d)(iii): amended, on 1 April 2017, by section 314(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 43A(3)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 43A(3)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, unless the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 43A(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 43A(4): amended (with effect on 1 April 2003), on 25 November 2003, by section 109(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 43A(5): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

249 Part 3 s 43B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 43A(5): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 43A(5): amended (with effect on 1 April 2003), on 25 November 2003, by section 109(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 43A(6)(a): amended, on 2 June 2016, by section 112(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 43A(6)(b)(i): amended, on 1 April 2017, by section 314(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 43A(6)(b)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 43A(6)(b)(i): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 441(2) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 43A(6)(b)(iii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 43A(7): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
43B Non-active trusts may be excused from filing returns (1) A trustee of a trust is not required to furnish a return of income for the trust for a tax year if— (a) throughout that tax year; the trust is— (i) (ii) a non-active trust; and a complying trust as described in section HC 10 of the Income Tax Act 2007; and (b) a trustee of the trust has made and furnished to the Commissioner, in a form approved by the Commissioner,— (i) (ii) a declaration that the trust is a non-active trust, and that it will notify the Commissioner if it stops being a non-active trust; and a statement of such other matters as the Commissioner may require; and (c) the trust has not since the making of the declaration stopped being a non- active trust.
(2) For the purposes of this section, a trust is a non-active trust for a tax year if, throughout that tax year, the trustee of the trust— (a) (b) (c) has not derived or been deemed to have derived any income; and has no deductions; and has not been a party to or perpetuated or continued with any transactions with assets of the trust which, during the tax year,— (i) give rise to income in any person’s hands; or 250 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 44 (ii) give rise to fringe benefits to any employee or to any former employee.
(3) In determining whether a trust complies with the requirements of subsection (2), no account shall be taken of any— (a) (b) (c) (d) reasonable fees paid to professional trustees to administer the trust; or bank charges or other minimal administration costs totalling not more than $200 in the tax year; or interest earned on trust assets in any bank account during the tax year, to the extent to which the total interest does not exceed $200; or insurance, rates, and other expenditure incidental to the occupation of a dwelling owned by the trust and incurred by the beneficiaries of the trust.
(4) Where at any time any paragraph of subsection (2) ceases to apply to a trust for which a declaration under this section has been made, a trustee of the trust must notify the Commissioner that the trust has ceased to be a non-active trust.

(5) Despite subsection (1), trustees of a non-active trust shall furnish a return of income if required by the Commissioner to do so.
Section 43B: inserted, on 16 November 2015, by section 21 of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
44 Commissioner may in certain cases demand special returns, and make special assessments (1) This section applies to the following persons: (a) (b) (c) (d) (e) (f) an agent: a non-resident trader: a person who is believed by the Commissioner to be about to leave New Zealand or to be about to discontinue the carrying on of business in New Zealand: a person who has ceased to carry on business in New Zealand or to derive income: the executors or administrators of a deceased taxpayer in respect of taxa- ble income of the taxpayer for the taxpayer’s lifetime: a person who has become bankrupt, or a company which is in the course of being liquidated.
(2) The Commissioner may, if the Commissioner thinks fit, at any time during the tax year or in any subsequent year, and either before or after the passing of the annual taxing Act or the due date of tax, require any person to whom this sec- tion applies to make a return in relation to a specified transaction or transac- tions from which income has been derived, or any specified period in which income has been derived, and may assess the person for income tax accord- ingly, or, when default is made in making any such return, or the Commissioner 251 Part 3 s 44 Tax Administration Act 1994 Reprinted as at 1 April 2020 is dissatisfied with the return, then on such sum as the Commissioner thinks reasonable, and shall give notice of the assessment to the person so assessed.
(3) Any person so assessed shall have the same right to object to the assessment under Part 8 or to challenge the assessment under Part 8A as if the person had been assessed in the ordinary course.

(4) (5) Tax so assessed shall be payable on demand, which may be made in and by the notice of assessment or at any later date, and the tax shall be recoverable in the same manner as income tax assessed in the ordinary course.
If an assessment is made under this section before the passing of the annual taxing Act, the tax shall be assessed at the rate fixed by the annual taxing Act last passed before the date of the assessment.
(6) No assessment made under this section shall in any manner preclude a subse- quent assessment of the same person in the ordinary course for the tax year with respect to which the assessment under this section was made, but in any such case the tax paid under the earlier assessment shall be credited in the sub- sequent assessment.
Compare: 1976 No 65 s 12; 1994 No 76 s 9 Section 44(1)(d): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 442(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 44(1)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 44(1)(e): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 442(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 44(2): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by sec- tion 442(2) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 44(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 44(3): amended, on 1 October 1996, by section 10 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 44(5): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by sec- tion 442(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 44(5): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 197(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 44(6): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by sec- tion 442(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 44(6): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 44(6): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 197(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
252 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 44A 44A Special returns by taxpayers affected by reduced deductions under Income Tax Act 2007 (1) A taxpayer who has made a return of income for a tax year must file a special return for that tax year in the form required by the Commissioner if the taxpay- er’s taxable income or net loss for the tax year is affected by— (a) (b) (c) (d) a reduction under section DT 2(3) of the taxpayer’s deduction under sec- tion DT 2(2) of the Income Tax Act 2007; or a reduction under section DS 3 of the taxpayer’s deduction under section DS 1 or DS 2 of the Income Tax Act 2007; or a reduction under section DT 2(3) of another taxpayer’s deduction under section DT 2(2) of the Income Tax Act 2007; or a reduction under section DS 3 of another taxpayer’s deduction under section DS 1 or DS 2 of the Income Tax Act 2007.
(2) A taxpayer who has derived consideration that gives rise to a reduction under section DT 2(3) or DS 3 of the Income Tax Act 2007 and any other taxpayer affected by that reduction must file a special return— (a) (b) for the tax year in which the consideration is derived; and by the date that the taxpayer’s return of income for that tax year would be due.
Section 44A: inserted, on 20 May 1999 (applying on and after 17 November 1998), by section 67(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 44A heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 44A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 44A(1): amended, on 25 September 2000 (applying on and after 17 November 1998), by section 36(1) of the Taxation (FBT, SSCWT and Remedial Matters) Act 2000 (2000 No 34).
Section 44A(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 44A(1)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 44A(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 44A(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 44A(1)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

253 Part 3 s 44B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 44A(1)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 44A(1)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 44A(1)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 44A(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 44A(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 44A(2)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 44A(2)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
44B Special returns for financial arrangements (1) A person who calculates an adjustment under section EW 53 of the Income Tax Act 2007 must file a special return for the adjustment in the form required by the Commissioner on or before the date on which the person must file their return of income in the tax year specified in section EW 53(3).
(2) Despite the time bar, the Commissioner must make assessments in respect of the person for the tax years to which the adjustment relates according to the calculations of income and expenditure under the adjustment.

Section 44B: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 67(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 44B(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 44B(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 44B(2): replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 198(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 44B(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
44C Certificates about trees (1) The question whether trees are ornamental or incidental arises under the fol- lowing provisions of the Income Tax Act 2007: (a) (c) section CB 25: section EB 24: 254 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 44D (c) (d) sections FB 6 and FB 7: sections GC 1 and GC 2.
(2) A certificate as to whether trees are ornamental or incidental provides conclu- sive evidence on the question if it is given by— (a) a properly authorised officer of the Ministry of Agriculture and Forestry; or (b) any other person suitably qualified to give a certificate.
(3) The question whether trees are planted mainly for the purposes of timber pro- duction arises under the definitions of listed horticultural plant and non- listed horticultural plant in section YA 1 of the Income Tax Act 2007 and under Schedule 20, Part A, item 9 of that Act.
(4) A certificate as to whether trees are planted mainly for the purposes of timber production provides conclusive evidence on the question if it is given by— (a) (b) a properly authorised officer of the relevant regional council; or a properly authorised officer of the Ministry of Agriculture and Forestry; or (c) any other person suitably qualified to give a certificate.
Compare: 1994 No 164 ss CJ 1(3), DO 4(5) Section 44C: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 44C(1): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 44C(2)(a): amended, on 1 April 2005, pursuant to section 5(1)(c) of the Ministries of Agri- culture and Forestry (Restructuring) Act 1997 (1997 No 100).

Section 44C(2)(a): amended, on 1 April 2005, pursuant to section 5(1)(c) of the Ministries of Agri- culture and Forestry (Restructuring) Act 1997 (1997 No 100).
Section 44C(3): amended (with effect on 1 April 2008), on 8 December 2009 (applying for 2008–09 and later income years), by section 135(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).

Section 44C(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
44D Natural product dealer certificate (1) (2) For the purposes of Schedule 4, Part H of the Income Tax Act 2007, the Com- missioner may issue a natural product dealer certificate to a person who applies for the certificate.

The certificate may be issued for any period of time, and is revoked when a notice ordering revocation is received by the Commissioner, if the person revokes the certificate, or by the person, if the Commissioner revokes the cer- tificate.
255 Part 3 s 45 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 44D: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 44D(1): amended, on 2 June 2016, by section 113 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
45 AIM method information: taxpayers A person that uses the AIM method as described in section RC 5(5B) of the Income Tax Act 2007 must give to the Commissioner on or before an instal- ment date, information required by the Commissioner in relation to the instal- ment, the person’s use of the AIM method, and their use of an approved AIM provider’s AIM-capable accounting system, and any other information required by the Commissioner in the form prescribed by the Commissioner, even if the amount to pay for the instalment date is zero or a refund.
The Commissioner may make a determination under section 91AAZ setting out information and form required or prescribed under this section.

Section 45: inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 51(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
45B AIM method information: approved AIM providers (1) An approved AIM provider must give to the Commissioner information required by the Commissioner in relation to their AIM-capable accounting sys- tem products, end-user’s use of the products for a tax year, and any other mat- ters relevant to the AIM method for the tax year, in the form prescribed by the Commissioner.

(2) (3) The Commissioner must not require taxpayer-specific information under this section.
The form must be given to the Commissioner within 6 months of the end of the tax year.

Section 45B: inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 51(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
45 New Zealand superannuitant to estimate other income [Repealed] Section 45: repealed, on 20 August 1997 (applying to tax on taxable income for 1998–99 and subse- quent income years), by section 14 of the Taxation (Superannuitant Surcharge Abolition) Act 1997 (1997 No 59).

46 Employers to make returns as to employees [Repealed] Section 46: repealed, on 1 April 2019, by section 313 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
256 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 46A 46A Accident Rehabilitation and Compensation Insurance Corporation to provide information as to recipients of weekly compensation (1) (2) The purpose of this section is to facilitate the exchange of information between the Corporation and the department for the purpose of verifying entitlement to the child tax credit.
For the purpose of this section, the Corporation or any authorised officer of the Corporation must, when notified by the Commissioner, provide the following information: (a) (b) (c) (d) the name and address of a person who has been in continuous receipt of weekly compensation for the continuation period or longer; and the tax file number of the person; and the date of birth of the person; and the dates of the periods where the person has received weekly compen- sation for a continuous period of 3 months or more.
(3) Where the Commissioner receives information from the Corporation, the Com- missioner may cause a comparison of the information to be made with the information held by the Commissioner which relates to that person in order to assess the entitlement of that person, or of the person with whom that person lives in a marriage, civil union, or de facto relationship, to the child tax credit.
(4) Notwithstanding section 18(1), access by a person to information in respect of that person provided to the Commissioner by the Corporation shall be gov- erned by the provisions of the Privacy Act 1993.
(5) In this section,— child tax credit has the same meaning as in section YA 1 of the Income Tax Act 2007 continuation period, in relation to a person receiving weekly compensation, means the period beginning on the first day of the person’s eligibility for weekly compensation and ending on the earlier of— (a) (b) the day having the same date as the first day of the person’s continuous period of eligibility for weekly compensation and occurring in the third calendar month after that first day; and the last day of the third calendar month after the first day of the person’s continuous period of eligibility for weekly compensation Corporation means the Accident Rehabilitation and Compensation Insurance Corporation or the Accident Compensation Corporation weekly compensation means compensation of the kind referred to in section RD 5(6)(b) and (7) of the Income Tax Act 2007 paid by the Accident Rehabili- tation and Compensation Insurance Corporation or the Accident Compensation Corporation or its agent.
257 Part 3 s 46B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 46A: inserted, on 1 July 1996, by section 10(1) of the Tax Administration Amendment Act 1996 (1996 No 19).

Section 46A(1): amended, on 24 May 1999 (applying on and after 1 October 1999), by section 18(1) of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).

Section 46A(2): amended, on 2 June 2016, by section 115 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 46A(3): amended, on 1 April 2007, by section 3(2) of the Tax Administration Amendment Act 2005 (2005 No 22).

Section 46A(3): amended, on 26 April 2005, by section 3(1) of the Tax Administration Amendment Act 2005 (2005 No 22).

Section 46A(3): amended, on 24 May 1999 (applying on and after 1 October 1999), by section 18(1) of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).
Section 46A(4): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 46A(5) child tax credit: inserted, on 24 May 1999 (applying on and after 1 October 1999), by section 18(2) of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).
Section 46A(5) child tax credit: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 46A(5) Corporation: amended, on 19 December 1998, by section 416 of the Accident Insur- ance Act 1998 (1998 No 114).
Section 46A(5) independent family tax credit: repealed, on 24 May 1999 (applying on and after 1 October 1999), by section 18(2) of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).

Section 46A(5) weekly compensation: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 46A(5) weekly compensation: amended, on 19 December 1998, by section 416 of the Acci- dent Insurance Act 1998 (1998 No 114).

Fringe benefits Heading: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

46B FBT returns for quarters (1) This section applies to an employer who pays their FBT liability under the single rate option or the alternate rate option.
The employer chooses the rele- vant option by providing a return stipulating the selected rate.

(2) For each quarter of a tax year, the employer must provide a return that— (a) (b) sets out the details of the fringe benefits received by each of their employees in the quarter; and includes a calculation of the amount of FBT payable on the taxable value of the fringe benefits in the quarter.
(3) The returns must be provided, and the employer is liable to pay the amount of FBT, by the following dates: (a) for a return for each of the first 3 quarters of a tax year, 20 days after the end of the quarter: 258 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 46C (b) for a return for the final quarter of a tax year, 31 May after the end of the quarter, unless subsection (4)(a) applies.
(4) If an employer chooses to pay FBT under sections RD 50 and RD 53 of the Income Tax Act 2007, and the result of the calculation is— (a) a negative number, the employer is entitled to a refund of the overpay- ment: (b) a positive number, the employer must pay the difference.

(5) (6) If no fringe benefit has been provided during a quarter, the employer must still provide a return under subsection (3).

However, the Commissioner may relieve an employer of this obligation.
If an employer stops employing staff in a tax year as described in section RD 63 of that Act, they must provide a return within 2 months after the end of the quarter in which the employment ceased.

For this purpose, subsections (3) and (4), and paragraph (d) of the definition of date interest starts apply to the employer.
Compare: 2004 No 35 ss ND 2(3), ND 9(2), (3), ND 10(2)–(5), ND 11, ND 12 Section 46B: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

46C FBT returns for years (1) This section applies to an employer who pays their FBT liability under the close company option or the small business option.

The employer chooses the relevant option by notifying the Commissioner.
(2) The employer must provide a return that— (a) (b) sets out the details of the fringe benefits received by each of their employees in the tax year or income year, as applicable; and includes a calculation of the amount of FBT payable on the taxable value of the fringe benefits in the tax year or income year, as applicable.

(3) For an employer who chooses to pay under the close company option, the return must be provided no later than the employer’s terminal tax date for the relevant income year.
The employer is liable to pay the amount calculated by the terminal tax date.

(3B) Subsection (3C) applies to an employer who— (a) (b) chooses to pay under the close company option; and is linked to a tax agent to whom section 37(4) and section RA 13(2)(a)(i) and (4) of the Income Tax Act 2007 apply.
(3C) Despite subsection (3), during the period of co-existence of 2 Inland Revenue software platforms, the employer may provide the return by the due date for the month that is specified in schedule 3, part A, column H of the Income Tax Act 2007.

The employer is liable to pay the amount calculated by the same date.

This subsection expires and is repealed on 31 December 2021.
259 Part 3 s 46D Tax Administration Act 1994 Reprinted as at 1 April 2020 (4) For an employer who chooses to pay under the small business option, the return must be provided no later than 31 May after the end of the relevant tax year.

The employer is liable to pay the amount calculated by 31 May.
Compare: 2004 No 35 ss ND 13(5), (6), ND 14(5), (6) Section 46C: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 46C(3B): inserted, on 29 March 2018 (with effect on 1 April 2016), by section 314 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 46C(3C): inserted, on 29 March 2018 (with effect on 1 April 2016), by section 314 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

46D FBT returns: changes in payment periods (1) (2) This section applies when an employer chooses to pay income tax on an income year basis under the close company option, and the first day of the rele- vant income year is not the same day as the first day of a quarter.
The employer must provide a return and pay FBT under section 46B, treating the period between the first day of the quarter in which the income year starts and the first day of the income year as if it were a quarter.

Compare: 2004 No 35 s ND 15(7), (8) Section 46D: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
46E FBT returns: information for calculations This section applies for the purposes of sections RD 58(2), RD 60(4), and RD 61(4) of the Income Tax Act 2007 when an employer asks the Commissioner to replace the FBT liability determined under a set rate with a calculated amount.

The employer must provide the information within 2 months after notifying the Commissioner that an assessment for the final quarter or year has been made.
Compare: 2004 No 35 s ND 1(6) Section 46E: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

ESCT statements provided by employers and others This section applies when an employer, person, or PAYE intermediary with- holds in a period an amount of ESCT from an employer’s superannuation cash contribution.
The employer, person, or PAYE intermediary must deliver their employment income information to the Commissioner by the relevant dates set out in sec- tions 23E to 23H, 23J, and 23K showing the amount of the employer’s super- annuation cash contribution, the amount of ESCT relating to the contribution, and any other particulars required by the Commissioner.
(1) (2) 47 (1) (2) 260 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 48B Section 47: replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 47 heading: amended (with effect on 1 April 2008), on 2 November 2012, by section 186(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 47(1): amended (with effect on 1 April 2008), on 2 November 2012, by section 186(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 47(2): replaced, on 1 April 2019, by section 315 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 47(2): amended, on 1 April 2019, by section 43 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
47B RSCT statements provided by retirement scheme contributor or retirement savings scheme (1) (2) This section applies when a retirement scheme contributor or retirement sav- ings scheme withholds an amount of RSCT from a retirement scheme contribu- tion other than a contribution made by way of an imputation credit or Maori authority credit.
The contributor or scheme must provide to the Commissioner a statement in a form acceptable to the Commissioner showing the amount of retirement scheme contribution, the amount of RSCT relating to the contribution, and any other particulars required by the Commissioner.

(3) The statement must be provided no later than the 20th of the month after the month in which the amount was withheld.
Compare: 2004 No 35 s NEB 3(1)(b) Section 47B: inserted, on 1 April 2008, by section 205 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

48 Special arrangements for supply of information by employer or PAYE intermediary to Commissioner [Repealed] Section 48: repealed, on 1 April 2019, by section 316 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
48B Reconciliation statement for retirement scheme contribution withholding tax (1) If a retirement scheme contributor has made a retirement scheme contribution to a retirement savings scheme for a person in an income year, the retirement scheme contributor, or the retirement savings scheme acting on behalf of the retirement scheme contributor, must deliver to the Commissioner a reconcili- ation statement for the income year showing the information required by— (a) (b) subsection (2), relating to the person; and subsection (3), relating to the retirement scheme contributor.
(2) The reconciliation statement must show the following information for the income year relating to the person referred to in subsection (1): 261 Part 3 s 48B Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o) (p) the total amount of RSCT payable on retirement scheme contributions; and the total amount of imputation credits and Maori authority credits used in meeting the liability for RSCT; and the total amount of RSCT paid or payable other than by using imputation credits and Maori authority credits; and the amount of each retirement scheme contribution subject to RSCT; and the rate used to calculate the RSCT on the retirement scheme contribu- tion; and the RSCT for the retirement scheme contribution; and the amount of imputation credits attached to the retirement scheme con- tribution; and the amount of imputation credits used to meet the liability for RSCT on the retirement scheme contribution; and the amount of Maori authority credits attached to the retirement scheme contribution; and the amount of Maori authority credits used to meet the liability for RSCT on the retirement scheme contribution; and the amount of RSCT remaining owing on the retirement scheme contri- bution after the use of imputation credits and Maori authority credits; and the amount of RSCT on the retirement scheme contribution paid other than by the use of imputation credits and Maori authority credits; and the tax file number, if a rate of less than 33% is used to calculate the RSCT on a retirement scheme contribution; and the amount of the imputation credits or Maori authority credits attached to the retirement scheme contribution that are not used to meet the liabil- ity for RSCT; and the total amount of NRWT payable on retirement scheme contributions; and the amount of each retirement scheme contribution that is non-resident passive income; and (q) any other particulars the Commissioner may require.
(3) The reconciliation statement must show the following information for the income year relating to the retirement scheme contributor referred to in subsec- tion (1): (a) the total amount of retirement scheme contributions for which RSCT is payable; and 262 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 48B (b) (c) (d) (e) the total amount of RSCT payable on retirement scheme contributions; and the total amount of imputation credits used in meeting the liability for RSCT; and the total amount of Maori authority credits used in meeting the liability for RSCT; and the total amount of RSCT paid or payable other than by using imputation credits and Maori authority credits.
(4) The reconciliation statement required by subsection (1) for an income year must be received by the Commissioner on or before the end of the second month following the end of the income year.

Section 48B: inserted, on 19 December 2007, by section 206(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(2)(a): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 48B(2)(b): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(2)(c): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(2)(d): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 48B(2)(e): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(2)(f): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(2)(h): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 48B(2)(j): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(2)(k): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(2)(l): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 48B(2)(m): amended (with effect on 1 October 2010), on 26 June 2019, by section 99 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 48B(2)(m): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 48B(2)(n): amended, on 1 April 2008, by section 206(2)(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(2)(o): amended, on 1 April 2008, by section 206(2)(b) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(2)(p): amended, on 1 April 2008, by section 206(2)(c) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 48B(3)(a): amended, on 1 April 2008, by section 206(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

263 Part 3 s 49 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 48B(3)(b): amended, on 1 April 2008, by section 206(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(3)(c): amended, on 1 April 2008, by section 206(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 48B(3)(d): amended, on 1 April 2008, by section 206(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 48B(3)(e): amended, on 1 April 2008, by section 206(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
49 NRWT withholding certificates and annual reconciliations [Repealed] Section 49: repealed, on 1 April 2020, by section 318 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

50 Statement of payment of RWT [Repealed] Section 50: repealed, on 1 April 2020, by section 318 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
51 RWT withholding reconciliation statements [Repealed] Section 51: repealed, on 1 April 2020, by section 320 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

52 Disclosure of interest payments when no requirement to withhold RWT [Repealed] Section 52: repealed, on 1 April 2020, by section 320 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
53 Disclosure of certain financial arrangement transactions where interest payable to exempt person, etc [Repealed] Section 53: repealed, on 1 April 2020, by section 320 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
54 Information in relation to recipients of resident passive income [Repealed] Section 54: repealed, on 1 April 2020, by section 320 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
54B Return of statement for RLWT (1) A person that must make a payment of RLWT must give the Commissioner a statement in relation to their RLWT obligations (the return), in the form pre- scribed by the Commissioner, at the time at which the RLWT must be paid to the Commissioner or within such further time as the Commissioner may allow.
264 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 54C (2) Also, a person must give the Commissioner the return if they have no RLWT to pay because of the application of section RL 4 of the Income Tax Act 2007.

Section 54B: inserted, on 1 July 2016, by section 80 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
54C Information in relation to payment of RLWT (1) This section applies if a person (the vendor) disposes of residential land (the disposal), and the bright-line date for the residential land is within 5 years of— (2) (3) (a) (b) the date on which the instrument to transfer the land to the person was registered under the Land Transfer Act 1952; or their date of acquisition of the land, if an instrument to transfer the land to the person is not registered on or before the bright-line date.
This section does not apply if the relevant date for the vendor under subsection (1)(a) or (b) is before 1 October 2015.

The vendor must give to their conveyancer, or if they do not have a convey- ancer or they are associated with the purchaser, give to the purchaser’s convey- ancer or the purchaser, information in relation to RLWT, in the form prescribed by the Commissioner, before the relevant residential land purchase amount is paid.
(4) The information must be accompanied by relevant and appropriate documents, as prescribed by the Commissioner.

(5) The information that a vendor must give includes— (a) their full name, address, and tax file number; and (b) whether or not they are an offshore RLWT person; and (c) if they are an offshore RLWT person,— (i) whether or not they are associated with the purchaser; and (ii) whether or not section RL 1(2)(a) of the Income Tax Act 2007 applies for the disposal.
(6) If the vendor is not an offshore RLWT person, the following people must ver- ify, as prescribed by the Commissioner, the information and any relevant and appropriate documents: (a) (b) (c) in the case of a vendor company or a look-through company, a director who is not an offshore RLWT person: in the case of a vendor limited partnership, a general partner of the part- nership who is not an offshore RLWT person: in the case of a vendor trust, a trustee of the trust who is not an offshore RLWT person.
(7) The person who receives the information must keep and retain the information for a period of at least 7 years, unless they receive the information as the pur- chaser.

If they receive the information as the purchaser, they must give a copy 265 Part 3 s 54D Tax Administration Act 1994 Reprinted as at 1 April 2020 of it to the Commissioner within 1 month of receiving it, but they do not have to keep and retain the information afterwards.
Section 54C: inserted, on 1 July 2016, by section 80 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 54C(1): amended, on 29 March 2018, by section 321(1) (see section 321(2) for application) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Mat- ters) Act 2018 (2018 No 5).
54D Information in relation to repayment of RLWT (1) For the purposes of deciding if an amount of RLWT may be repaid for a person under section RL 6 of the Income Tax Act 2007, the Commissioner must pre- scribe a form that requires— (a) a person’s income and deductions for land for the period of the part of the income year before the date that is 1 month after the relevant dis- posal of residential land; and (b) whether or not the person, for the relevant disposal of residential land, will meet the requirements in section CB 16A; and (c) other relevant particulars.
(2) The Commissioner may also prescribe any appropriate documents to accom- pany the form.

Section 54D: inserted, on 1 July 2016, by section 80 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
54E RLWT certificate of exemption (1) This section applies when— (a) (b) (c) a person applies for an RLWT certificate of exemption in the form pre- scribed by the Commissioner; and the form is accompanied by certified copies of relevant and appropriate documents, as prescribed by the Commissioner; and the Commissioner is satisfied that the person meets the requirements in 1 of subsection (2), (3), or (4).
(2) The requirements in this subsection are that the person, for the residential land,— (a) (b) is a person who carries on a business of developing land or dividing land into lots or erecting buildings; and has provided, in accordance with section 7A of this Act, a security that is acceptable to the Commissioner to secure the performance of their income tax obligations in relation to the land.
(3) The requirements in this subsection are that the person, for the residential land,— (a) is a person who carries on a business of developing land or dividing land into lots or erecting buildings; and 266 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 55B (b) has had tax obligations under the Inland Revenue Acts (obligations) for the 2 years before applying for the certificate, or has an associate (the counted associate) that has had obligations for the 2 years before the person applies for the certificate and the counted associate is,— (i) (ii) in the same group of companies as the person; or if the person is a limited partnership, a partner of the person; and (c) has complied with all obligations for the 2 years before the person applies for the certificate, or the counted associate has complied with all obligations for the 2 years before the person applies for the certificate.
(4) The requirements in this subsection are that the person, for the residential land, will meet the requirements in section CB 16A.

(5) The Commissioner must issue an RLWT certificate of exemption to the person.

Section 54E: inserted, on 1 July 2016, by section 80 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section 54E(3)(b): replaced (with effect on 1 July 2016), on 21 February 2017, by section 109 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 54E(3)(c): replaced (with effect on 1 July 2016), on 21 February 2017, by section 109 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
55 Consequence of inability to provide tax file numbers Where any person at any time— (a) (b) is required under the reporting requirements in sections 25F to 25I and 25N to provide the Commissioner with any other person’s tax file num- ber; and having made reasonable efforts to obtain that tax file number, is unable to do so,— that person shall, notwithstanding any other provision of the RWT rules, be relieved from that obligation to provide the Commissioner with that tax file number.
Compare: 1976 No 65 s 327Y Section 55(a): amended, on 1 April 2020, by section 322 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
55B Information relating to offshore persons and tax file numbers (1) The Commissioner must not allocate a tax file number requested by an offshore person until the Commissioner— (a) (b) receives a current bank account number for the offshore person: is satisfied that the information available to the Commissioner relating to the offshore person provides the Commissioner with an assurance of the identity and background of the offshore person.
(2) Subsection (1) does not apply to a person— 267 Part 3 s 56 Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) who needs a tax file number solely because they are a non-resident sup- plier of goods and services under the Goods and Services Tax Act 1985: (b) who is registered, or has applied to be registered, under section 54B of that Act: (c) for whom a reporting entity under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 has conducted the proced- ures for customer due diligence required under that Act and regulations made under that Act.
(3) Despite subsection (1), a non-resident seasonal worker under the recognised seasonal employer (RSE) instructions is not required to provide the Commis- sioner with a current bank account number for the first month of a period of employment in New Zealand.
(4) A person who has a tax file number and a current bank account must immedi- ately provide the person’s current bank account number to the Commissioner if the person,— (a) (b) after 1 October 2015, becomes an offshore person under paragraph (b) of the definition of offshore person; and has not previously provided the person’s current bank account number to the Commissioner.
Section 55B: inserted, on 29 March 2018, by section 323 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 55B(1): replaced (with effect on 29 March 2018), on 18 March 2019, by section 44(1) (and see section 44(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
56 Returns of special accounts [Repealed] Section 56: repealed, on 2 June 2016, by section 116 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

56B Certain information required in returns This section applies for the purposes of section RE 24 of the Income Tax Act 2007 when an amount of tax for a taxable Maori authority distribution is treated as a Maori authority credit attached to the distribution.
The company paying the dividend and withholding the amount of tax under section RA 6(1) of that Act must provide to the Commissioner information in relation to the amount of tax in its annual ICA return under section 69.
For the purposes of subsection (2) and the payment of the dividend, the com- pany must provide to the Commissioner information in relation to the dividend in— (a) its dividend statement under section 25G if it is an ICA company; or (1) (2) (3) 268 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 57B (b) if paragraph (a) does not apply, a form approved by the Commissioner, containing the information set out in section 67(a) to (c) and (f) and filed no later than 31 May after the end of the tax year.
The Maori authority making the distribution and withholding the amount of tax under section RA 6(1) of the Income Tax Act 2007 must provide to the Com- missioner information in relation to the amount of tax in its annual Maori authority credit account return.

For the purposes of subsection (4) and the making of the distribution, the Maori authority must provide to the Commissioner information in relation to the dis- tribution in the distribution statement prepared under section 25I.
(4) (5) Compare: 2004 No 35 ss NF 8(2)–(4), NF 8A Section 56B: inserted, as section 24K, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 56B: renumbered, on 1 April 2019, by section 281(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 56B(1): replaced, on 1 April 2017, by section 306(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 56B(2): replaced, on 1 April 2017, by section 306(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 56B(3)(a): amended, on 1 April 2020, by section 281(2)(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 56B(5): amended, on 1 April 2020, by section 281(2)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
57 Maori authority to make returns of income (1) Every year a Maori authority must furnish a return in the prescribed form that is a complete statement of the Maori authority’s taxable income for the preced- ing year.

(1B) Section 25I sets out how and when investment income information for a Maori authority distribution must be delivered to the Commissioner.

(2) The return must be furnished to the Commissioner on or before the date by which returns of income are required under this Act.
Section 57: replaced, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 97(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provi- sions) Act 2003 (2003 No 5).

Section 57(1B): inserted, on 1 April 2020, by section 324 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
57B Requirements for multi-rate PIEs (1) This section sets out the responsibilities for a multi-rate PIE or a proxy for an investor in the PIE.

Sections 25J and 25K set out how and when investment income information on attributed PIE income must be delivered to the Com- missioner.
(2) The responsibilities for each period are— 269 Part 3 s 57B Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) to file a return in the prescribed form— (i) (ii) (iii) showing the amount of the tax liability of the entity for the period; and providing the investment income information required under sec- tions 25J and 25K, as applicable; and providing further information that the Commissioner considers relevant; and (b) to pay an amount of tax equal to the PIE’s tax liability for the investor for the period.
If the PIE does not calculate and pay its tax liability using the exit calculation or provisional tax calculation option in section HM 42 or HM 44 of the Income Tax Act 2007 for a tax year, the PIE must carry out their responsibilities for a calculation period in the tax year by the end of the month that follows the month in which the calculation period ends.
If the PIE calculates and pays its income tax liability using the provisional tax calculation option under section HM 44 of that Act for a tax year, the PIE must carry out their responsibilities for the tax year as a person with a provisional tax liability under the provisional tax rules.
If the PIE calculates and pays its income tax liability using the exit calculation option under section HM 42 of that Act for a tax year, the PIE must carry out their responsibilities— (a) for an exiting investor whose exit period falls in the tax year, for the exit period by— (i) (ii) the end of the month that follows the month in which the exit period ends: 15 January after the end of the exit period, if the period ends in November; and (3) (4) (5) (b) for an investor who holds an investor interest at the end of the tax year, for the tax year by the end of the month after the end of the tax year.
(5B) Despite subsection (5), a foreign investment zero-rate PIE is not required to carry out the responsibilities in relation to exiting investors as described in sub- section (5) for a tax year if the only exiting investors of the PIE in the tax year are notified foreign investors.

Instead, the PIE must provide the required infor- mation in its return for the tax year.
If the PIE voluntarily makes a payment of income tax under section HM 45 of that Act for a period in a tax year that is not included in a return required under subsection (5), the PIE must file a return in the prescribed form as described in subsection (2)— (a) (b) the end of the month that follows the month in which the period ends: 15 January after the end of the period, if the period ends in November.
(6) 270 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 59 (7) (8) [Repealed] The Commissioner must prescribe 1 or more electronic forms and means of electronic communication in which or by which a return must be provided under this section.

The Commissioner may specify conditions relating to the format, either general or in a particular case.
Section 57B: replaced, on 1 April 2010 (applying for 2010–11 and later income years), by section 626(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 57B heading: amended, on 1 April 2020, by section 325(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 57B(1): replaced, on 1 April 2020, by section 325(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 57B(2)(a): replaced, on 1 April 2020, by section 325(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 57B(5B): inserted, on 2 November 2012, by section 188 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 57B(7): repealed, on 1 April 2020, by section 325(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 57B(8): inserted, on 1 April 2020, by section 325(6) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
58 Returns of specified charitable, benevolent, philanthropic, or cultural bodies Every gift-exempt body must, when notified by the Commissioner, furnish a return of its funds derived or received in any tax year and showing the source and application of those funds, together with such other particulars as may be required by the Commissioner.
Compare: 1976 No 65 s 432A(3) Section 58: amended, on 2 June 2016, by section 117 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 58: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
59 Disclosure of trust particulars (1) Where any person resident in New Zealand at the time of settlement makes a settlement on or after 17 December 1987 to or for the benefit of a trust or on the terms of a trust and— (a) (b) at the time of the settlement there was no trustee of that trust resident in New Zealand; or if at the time of the settlement there was a trustee of the trust resident in New Zealand, on any subsequent date there is no trustee of the trust resi- dent in New Zealand,— that person shall disclose to the Commissioner in the prescribed form and within 3 months of the date of settlement or of the date on which there is no trustee of the trust resident in New Zealand the fact of that settlement, the name 271 Part 3 s 59B Tax Administration Act 1994 Reprinted as at 1 April 2020 and address of the trustee and the beneficiary of the trust, and such further details as may be required by the Commissioner.
(2) Where any person resident in New Zealand at the time of settlement would be treated as having made a settlement to or for the benefit of a trust or on the terms of a trust but for the application of section YB 21 of the Income Tax Act 2007, and where at the time of settlement there was no trustee of that trust resi- dent in New Zealand, that person shall disclose to the Commissioner in the pre- scribed form within 3 months of the date of settlement the fact of that settle- ment, the name and address of the person who is deemed to be the settlor of the trust under section YB 21 of that Act, and such further details as may be required by the Commissioner.
(3) The trustee of every trust must in every case make a return of all income derived by the trustee as trustee of the trust, and each return is treated as being separate and distinct from any return made by the trustee in respect of another trust or in the trustee’s own right.

(4) Nothing in subsections (1) and (2) or in section 93B shall apply to any trust that is a superannuation fund, or to any person in respect of a superannuation fund.
(5) Nothing in subsections (1) and (2) or in section 93B shall, before 1 April 1990, apply to any superannuation scheme constituted outside New Zealand and clas- sified by the Government Actuary under regulation 29 or regulation 30 of the Superannuation Schemes Regulations 1983.

Compare: 1976 No 65 s 231 Section 59(2): amended (with effect on 1 April 2008), on 6 October 2009, by section 627(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 59(2): amended (with effect on 1 April 2008), on 6 October 2009, by section 627(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 59(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 59(3): replaced, on 17 October 2002 (applying to 1997–98 and subsequent income years), by section 79(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 59(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 59(5): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

59B Foreign trust with resident foreign trustee: registration and disclosure (1) (2) The Commissioner may register a foreign trust if the foreign trust has a resi- dent foreign trustee and a trustee pays the prescribed fee.
Resident foreign trustees of a foreign trust must apply to the Commissioner for registration of the foreign trust and pay the prescribed fee.
(3) A trustee applying for registration of a foreign trust (the contact trustee) is responsible for communicating with the Commissioner for the trust and must provide, with the application and fee,— 272 Reprinted as at 1 April 2020 (a) (b) Tax Administration Act 1994 Part 3 s 59B the name of the trust: the date, amount, settlor, and nature of each settlement on the trust that is not a provision to the trustee at less than market value of minor services incidental to the activities of the trust and is made in the period of time ending with the application and beginning with— (i) (ii) (iii) the date on which the trust is formed, if a trustee is not a natural person or is in the business of providing trustee services; or the later of the date on which the trust is formed and 30 June 2013, if subparagraph (i) does not apply and a trustee becomes required to register the trust on the date on which the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 receives the Royal assent; or the later of the date on which the trust is formed and the date that is 4 years before the earliest date on which a trustee becomes required to register the trust, if subparagraphs (i) and (ii) do not apply: (c) the name, email address, physical residential or business address, juris- diction of tax residence, taxpayer identification number, and connection with the trust of— (i) (ii) (iii) (iv) (v) (vi) each settlor who makes a settlement referred to in paragraph (b): each person with a power to appoint or dismiss a trustee, to amend the trust deed, or to add or remove a beneficiary: each person with a power to control the exercise of a power referred to in subparagraph (ii): each person with a power to control a trustee in the administration of the trust: each trustee: for a fixed trust, each beneficiary that is not a minor and each nominee for a beneficiary: (d) (e) (f) (vii) for a fixed trust and a beneficiary who is a minor, the parent or guardian of the beneficiary: for a fixed trust and a beneficiary who is
 a minor, the name, age, and tax- payer identification number of the beneficiary: for a discretionary trust, details of each beneficiary or class of benefi- ciary sufficient for the Commissioner to determine, when a distribution is made under the trust, whether a person is a beneficiary: a copy of the trust deed and of each document that amends or supple- ments the trust deed, and a copy of each document that is the functional equivalent of a trust deed or amending or supplementing document.
273 Part 3 s 59C Tax Administration Act 1994 Reprinted as at 1 April 2020 (4) The contact trustee must provide a signed declaration that each person referred to in subsection (3)(c)(i) to (vii)— (a) (b) (c) is deceased; or despite the efforts of the contact trustee detailed in the declaration, can- not be located by the contact trustee; or has been informed of, and has agreed to provide the information neces- sary for compliance with, the requirements relating to the provision of information relating to the trust and persons connected with the trust imposed by all of— (i) (ii) (iii) the Tax Administration Act 1994: the Anti-Money Laundering and Countering Financing of Terror- ism Act 2009: the regulations made under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009.
(5) A contact trustee must provide to the Commissioner the details of an addition or alteration to a particular to which subsection (3) refers and any signed dec- laration under subsection (4) required as a consequence of the addition or alter- ation.
(6) A contact trustee who anticipates ceasing to be the person communicating with the Commissioner for the trust must provide to the Commissioner the details of— (a) (b) (c) the anticipated date on which the trustee ceases to be the contact trustee for the foreign trust: the email address and physical residential address of the trustee after the anticipated date: the name, email address, and physical residential or business address of the replacement contact trustee for the foreign trust after the anticipated date.
(7) If a foreign trust has more than 1 resident foreign trustee, each resident foreign trustee is responsible for the performance of the obligations imposed on a trustee relating to registration of the trust, disclosure of information, annual returns, financial statements, and payment of fees.

Section 59B: replaced, on 21 February 2017, by section 11 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
59C Time limits for registration and disclosure of changes (1) A resident foreign trustee who becomes required to register the foreign trust under section 59B— (a) on the date (the assent date) on which the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 receives the Royal assent, is required to apply for the registration in the period begin- 274 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 59D ning with the assent date and ending with 30 June 2017, except if sub- section (3) applies: (b) after the assent date, is required to apply for the registration in the period of 30 days beginning from the day on which the requirement commen- ces, except if subsection (3) applies.
(2) A resident foreign trustee who is required by section 59B(5) to provide infor- mation to the Commissioner after an application for the trust to be registered, must provide the information within 30 days after becoming aware of the add- ition or alteration.
(3) A period for the meeting of a requirement that would otherwise be given by subsection (1) for a trustee is given by subsection (4) for the trustee if— (a) (b) (c) (d) each trustee of the foreign trust is a natural person; and for each resident foreign trustee of the foreign trust, the foreign trust is the first trust for which the trustee has been a resident foreign trustee; and each trustee of the foreign trust is not in the business of providing trustee services; and the end of the period of 4 years and 30 days beginning with the earliest date on which a trustee of the foreign trust becomes a resident foreign trustee (the grace period) occurs after the period that would otherwise be given by subsection (1).
(4) If subsection (3) applies for a requirement imposed on a trustee, the trustee must meet the requirement within the grace period.

Section 59C: inserted, on 21 February 2017, by section 11 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
59D Annual return for foreign trust (1) A resident foreign trustee must provide to the Commissioner a return for the foreign trust, and the prescribed fee, for each year (the return year) that— (a) includes a period during which the foreign trust is registered or section 59B requires a resident foreign trustee to register the foreign trust; and (b) ends with— (i) (ii) a date (the balance date) for which the resident foreign trustee prepares financial statements or is required to prepare financial statements; or 31 March if the resident foreign trustee does not prepare financial statements and is not required to prepare financial statements; and (c) begins after 31 March 2017, if a resident foreign trustee becomes required to register the foreign trust on the date of enactment of this sec- tion; and 275 Part 3 s 59E Tax Administration Act 1994 Reprinted as at 1 April 2020 (d) if the resident foreign trustee has a grace period referred to in section 59C(3), ends after the grace period.
(2) A return must be in the form prescribed by the Commissioner and include— (a) financial statements for the trust and the return year, if the trustee pre- pares financial statements or is required to prepare financial statements: (b) the date, amount, and nature of each settlement that— (i) is not the provision to the trustee, at less than market value, of minor services incidental to the activities of the trust; and (c) (d) (e) (ii) is made on the trust in the return year: the name, email address, physical residential or business address, juris- diction of tax residence, and taxpayer identification number of each set- tlor making the settlement: the date, amount, and nature of each distribution made by the trustee of the trust in the return year and the name of the beneficiary who receives the distribution: for each beneficiary to which a distribution is made, the email address, physical residential address, jurisdiction of tax residence, and taxpayer identification number of the beneficiary or, if the beneficiary is a minor, the age, jurisdiction of tax residence, and tax identification number of the beneficiary and the name, email address, physical residential address, jurisdiction of tax residence and taxpayer identification number of the parent or guardian of the beneficiary.
(3) A return and the prescribed fee for a foreign trust and a return year must be provided by a resident foreign trustee to the Commissioner by— (a) (b) the date that is 6 months after the balance date for the trust and the return year, if the trust has a balance date; or the 30 September following the end of the return year, if the trust does not have a balance date.
Section 59D: inserted, on 21 February 2017, by section 11 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

59E Fees: regulations and exemption (1) The Governor-General may from time to time, by Order in Council, make regulations prescribing— (a) (b) the fee for an application for the registration of a foreign trust: the fee for an annual return for a foreign trust.
(2) A regulation made under subsection (1) may set out the period for which a fee prescribed by the regulations is to apply.
(3) Until the commencement of the first regulation made under subsection (1),— 276 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 61 (a) (b) the prescribed fee for an application for the registration of a foreign trust is $270 inclusive of goods and services tax: the prescribed fee for an annual return for a foreign trust and a return year is $50 inclusive of goods and services tax.

(4) Subsection (3) and this subsection are repealed when that first regulation com- mences.
(5) A resident foreign trustee for a foreign trust is not required to pay a fee referred to in subsection (1) if each resident foreign trustee for the foreign trust— (a) (b) is a natural person; and is not in the business of providing trustee services.

Section 59E: inserted, on 21 February 2017, by section 11 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
60 Returns of inter-related arrangements [Repealed] Section 60: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 70(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
61 Disclosure of interest in foreign company or foreign investment fund (1) Where any person has at any time in an income year an income interest or a control interest in a foreign company or an attributing interest in a foreign investment fund, that person shall disclose to the Commissioner, in the pre- scribed form and within the time allowed by section 37 for providing the per- son’s return of income for the relevant tax year,— (a) (b) the existence and nature of that interest; and such other information as may be required by the Commissioner in respect of that interest for the purposes of the administration of the Income Tax Act 2007: provided that, unless the Commissioner requires, no person shall be required to disclose a control interest to the extent to which such control interest exists only by virtue of the application of section EX 3(1)(b) or (d) of the Income Tax Act 2007.
(1B) A resident foreign trustee of a foreign trust who makes the disclosure required by section 59B is exempt from the requirements of subsection (1).

(1C) A multi-rate PIE that does not calculate and pay tax using the provisional tax calculation option under section HM 44 of the Income Tax Act 2007 must make a disclosure under subsection (1) in the prescribed form within the time allowed by section 37 for filing its return for the corresponding tax year under section 25J or 25K, as applicable.
(2) The Commissioner may exempt any person or class of persons from the requirements of subsection (1) where, in the opinion of the Commissioner, dis- 277 Part 3 s 62 Tax Administration Act 1994 Reprinted as at 1 April 2020 closure by that person or class or classes of persons is not necessary for the administration of the international tax rules.

(3) The Commissioner may at any time cancel any exemption granted to any per- son or class or classes of persons under subsection (2).
Compare: 1976 No 65 s 245W Section 61 heading: amended, on 17 October 2002 (applying on and after 17 October 2002), by sec- tion 80(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 61(1): amended (with effect on 1 April 2008), on 6 October 2009, by section 628(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 61(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 61(1) proviso: amended (with effect on 1 April 2008), on 6 October 2009, by section 628(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 61(1) proviso: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 61(1B): inserted, on 1 October 2006, by section 222 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 61(1C): replaced, on 1 April 2010 (applying for 2010–11 and later income years), by section 628(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 61(1C): amended, on 1 April 2020, by section 326 of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
62 Returns as to debentures and interest on debentures Every company or local or public authority shall from time to time, as required by the Commissioner, make a return giving such particulars as the Commis- sioner requires relative to debentures issued by that company or local or public authority, the holders of the debentures, and the interest paid or payable on the debentures.
Compare: 1976 No 65 s 431 63 Commissioner to be notified of bonus issue Every company that makes any bonus issue in any year shall, within the time within which that company is required to furnish a return of its income for the tax year, notify the Commissioner by providing a statement showing particu- lars of every bonus issue so made in that year, together with such further par- ticulars as may be required by the Commissioner.
Compare: 1976 No 65 s 13A Section 63: amended, on 2 June 2016, by section 118 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 63: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
278 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 65 63B Disclosure requirements for exempt ESSs (1) A company must notify the Commissioner, in the form prescribed by the Com- missioner, that there is an exempt ESS for its employees that meets the criteria in section CW 26C(2) to (9) of the Income Tax Act 2007.
(2) For a tax year, a company that has an exempt ESS for its employees must notify the Commissioner annually, in the form prescribed by the Commis- sioner, of the following: (a) (b) grants of shares made to employees for the tax year: any other information required by the Commissioner.

(3) The form described in subsection (2) must be given to the Commissioner on or before the 31 May following the end of the relevant tax year.
Section 63B: inserted, on 29 March 2018, by section 327 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
64 Co-operative company to provide particulars of deemed dividend A co-operative company that makes an election in relation to a notional distri- bution under section OB 79 of the Income Tax Act 2007 shall— (a) (b) furnish, with the return furnished under section 33 of this Act for the income year in which the determination is made, particulars of the divi- dend deemed to have been paid; and retain such particulars as will enable the Commissioner to determine whether any subsequent distribution in respect of the deemed dividend is excluded from being a dividend under section CD 33(2) of the Income Tax Act 2007.
Compare: 1976 No 65 s 394ZA(3) Section 64: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 64(a): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 223(1) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 64(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 64(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
65 Information to be furnished with return by petroleum mining entity making dispositions of shares or trust interests Every controlled petroleum mining entity shall furnish to the Commissioner, with its annual return, the following information with respect to disposals to which section CX 42 or DT 13 of the Income Tax Act 2007 applies that are made during the relevant income year: (a) the date of the disposal; and 279 Part 3 s 65B Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) the number of shares, or the proportion of the trust represented by the trust interest, comprised in the disposal; and the name and address of the person disposing of and the person acquir- ing the shares or trust interest.
Compare: 1976 No 65 s 214K(4) Section 65: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 65: amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years cor- responding to 2005–06 and subsequent tax years), by section 224(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 65: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 65(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 65(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
65B Information to be furnished with return by entity apportioning interest expenditure under section FE 6B A company or person apportioning its interest expenditure under section FE 6B of the Income Tax Act 2007 for an income year must furnish to the Commis- sioner, no later than when the company or person is required to furnish a return of its income for the corresponding tax year, the following information in the form and by the means prescribed by the Commissioner: (a) (b) (c) notice to the Commissioner that the section has been applied; and a reconciliation of adjusted net profit under section FE 5(1BC) of that Act to GAAP net profit; and a reconciliation of goodwill to items presented in the GAAP balance sheet; and (d) further information that is required by the Commissioner.
Section 65B: inserted (with effect on 1 July 2009 and applying for income years beginning on or after that date), on 7 May 2012, by section 143(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).

66 Annual and other returns for PCA persons [Repealed] Section 66: repealed, on 1 July 2010, by section 629(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
67 Company dividend statement when ICA company declares dividend [Repealed] Section 67: repealed, on 1 April 2020, by section 328 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
280 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 68C 68 Statement when FDP credit attached to dividend [Repealed] Section 68: repealed, on 1 April 2017, by section 315 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
68A Statement when CTR credit attached to dividend [Repealed] Section 68A: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on 7 May 2012, by section 144(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
68B Distribution statement required when Maori authority makes distribution [Repealed] Section 68B: repealed, on 1 April 2020, by section 329 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

68C Tax credit relating to KiwiSaver and complying superannuation fund (1) (2) members: member credit form This section applies to a person’s fund provider.
The fund provider must claim a tax credit under section MK 1(1) of the Income Tax Act 2007 for the person for a member credit year, if the fund provider— (a) is the person’s fund provider on— (i) (ii) 30 June of the member credit year; or the day in the member credit year that is before the person ceases to be a member of the fund provider’s fund or scheme due to per- mitted withdrawals other than transfers; and (b) (c) is reasonably satisfied of the number of days in the member credit year on which the person resides mainly in New Zealand; and has no knowledge that the person does not meet the requirements of sec- tion MK 2(1)(a) to (c), and (d)(i) and (ii) of that Act for any part of the member credit year.
(3) The fund provider must claim a tax credit for the person for the member credit year by furnishing to the Commissioner a member credit claim in relation to the person, in the form prescribed by the Commissioner.

The member credit claim must— (a) contain the person’s name, address, and (if known) tax file number, the amount of the person’s member credit contributions for the member credit year, and any other information that the Commissioner may require.
(b) [Repealed] (4) The fund provider may claim an amount of a tax credit under section MK 1(1) of the Income Tax Act 2007 for the person if the provider meets the require- 281 Part 3 s 68CB Tax Administration Act 1994 Reprinted as at 1 April 2020 ments of subsections (2)(b) and (c), and is satisfied that the amount of tax credit has not previously been claimed.
A claim under this subsection may be supplementary to or included in a claim under subsection (3), and must be in the form prescribed under subsection (3).

Section 68C: inserted, on 1 July 2007, by section 56 of the Taxation (KiwiSaver and Company Tax Rate Amendments) Act 2007 (2007 No 19).

Section 68C(2): amended (with effect on 1 April 2008), on 6 October 2009, by section 630(1)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 68C(2)(b): amended (with effect on 1 April 2008), on 6 October 2009, by section 630(1)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 68C(2)(c): amended (with effect on 1 April 2008), on 6 October 2009, by section 630(1)(c) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 68C(3)(a): amended (with effect on 1 July 2007), on 19 December 2007, by section 18(1) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 68C(3)(b): repealed, on 6 October 2009, by section 630(2) of the Taxation (International Tax- ation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 68C(4): replaced (with effect on 1 July 2007), on 19 December 2007, by section 18(2) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 68C(4): amended, on 1 April 2008, by section 18(3) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Research and development Heading: inserted, on 1 April 2019, by section 30 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
68CB Research and development tax credits: general approval (1) For the purposes of section LY 3(1)(d) of the Income Tax Act 2007, a person’s research and development activities are approved for the income year, if the Commissioner approves the activities, as provided by subsections (2) to (7), and— (a) (b) (c) (d) the person’s application for approval does not contain a material omis- sion or misrepresentation; and the person complies with any conditions in the Commissioner’s appro- val; and there is no material change in the provisions in subpart LY of that Act and any associated provisions; and if the Commissioner approves a person and their activities for more than 1 income year, the person has given the Commissioner, on or before the 7th day of the 2nd month after the end of the relevant income year, notice that there have been no material changes for their business for the relevant income year.
The Commissioner may, in accordance with this section, approve a person’s research and development activities for an income year (the first income year) (2) 282 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 68CC and up to 2 further consecutive income years, if the person makes an applica- tion in accordance with subsection (3) on or before the 7th day of the 2nd month after the end of the first income year.
(3) A person must apply to the Commissioner for approval in the form prescribed by the Commissioner, including— (4) (5) (6) (7) (a) (b) (c) the activities the person wants the Commissioner to approve; and the income years for which approval is sought; and any other information required by the Commissioner.
The Commissioner may only approve a person’s activities to the extent to which, in the opinion of the Commissioner, the relevant activity is a core research and development activity or a supporting research and development activity.
If the Commissioner approves a person’s activities for an income year, the Commissioner must notify the person what activities of the person the Com- missioner approves of as core research and development activities or support- ing research and development activities, for which income years, and any con- ditions upon which the approval is made.

The Commissioner must notify the person of the intention to decline the appli- cation before the application is declined.
The Commissioner may vary an approval, upon application, if the variation application meets the requirements in subsection (1)(a), the variation applied for meets the requirements of subsection (4), and the application is made on or before the 7th day of the 2nd month after the end of the relevant income year.

If the Commissioner accepts the variation, then the Commissioner must notify the person in accordance with subsection (5).
(8) The Commissioner’s approval under this section binds the Commissioner in accordance with the provisions of this section.

Section 68CB: replaced, on 1 April 2020, by section 45 (and see section 38 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).

Section 68CB(8): inserted, on 1 April 2020, by section 206(1) (and see section 206(2) for applica- tion) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
68CC Research and development tax credits: greater than $2 million approval (1) This section applies ignoring, for purposes of this subsection only, sections HB 1 and HG 2 of the Income Tax Act 2007 (which relate to entity transparency) and substituting as the relevant person the person’s partnership or look-through company, if a person chooses to apply this section, and— (a) has, or reasonably estimates that the person, together with any joint ven- ture of which the person is a member, will have eligible research and development expenditure greater than $2 million for an income year; or 283 Part 3 s 68CC Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) is a member of a group of companies that has or reasonably estimates that they will have eligible research and development expenditure greater than $2 million for an income year.
(2) For the purposes of section LY 3(1)(d) of that Act, a person is approved for the income year to the extent to which— (a) (b) [Repealed] the Commissioner approves the person’s criteria and methodologies, as provided by subsections (3) to (8), and— (i) (ii) (iii) (iv) the person’s application for approval does not contain a material omission or misrepresentation; and the person complies with any conditions in the Commissioner’s approval; and there is no material change in the provisions in subpart LY of the Income Tax Act 2007 and any associated provisions; and has, for the income year, given to the Commissioner a research and development certificate with the person’s research and devel- opment supplementary return (see: sections 33E and 124ZI).
(3) The Commissioner may, in accordance with this section, approve a person’s criteria and methodologies for an income year (the first income year) and up to 2 further consecutive income years, if the person makes an application in accordance with subsection (4) on or before the 7th day of the 2nd month after the end of the first income year.
(4) A person must apply to the Commissioner for approval in the form prescribed by the Commissioner, including— (a) (b) the criteria and methodologies the person wants the Commissioner to approve; and the income years for which approval of a criterion or methodology is sought; and (c) any other information required by the Commissioner.
(5) The Commissioner may approve— (a) (b) appropriate criteria and methodologies for determining whether an activ- ity is a core research and development activity, a supporting research and development activity, or not a research and development activity at all: appropriate criteria and methodologies for determining whether an amount of expenditure or loss is or is not an amount of eligible research and development expenditure.
If the Commissioner approves a person’s criteria and methodologies for an income year, the Commissioner must notify to the person those criteria and methodologies of the person that the Commissioner approves of, for which income years, and any conditions upon which the approval is made.

(6) 284 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 68CE (7) (8) (9) The Commissioner must notify the person of the intention to decline the appli- cation before the application is declined.
The Commissioner may vary an approval, upon application, if the variation application meets the requirements in subsection (2)(b), the variation applied for meets the requirements of subsection (5), and the application is made on or before the 7th day of the 2nd month after the end of the relevant income year.

If the Commissioner accepts the variation, then the Commissioner must notify the person in accordance with subsection (6).
The Commissioner may revoke an approval, with effect from the beginning of the income year in which the revocation is made, if the Commissioner con- siders that the person has classified an activity, or an expenditure or loss in such a way so as to defeat the purpose and application of subpart LY of the Income Tax Act 2007.

Section 68CC: replaced, on 1 April 2020, by section 45 (and see section 38 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 68CC(2)(a): repealed, on 1 April 2020, by section 207(1) (and see section 207(2) for applica- tion) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
68CD Research and development tax credits: approved research and development cap (1) For the purposes of section LY 4 of the Income Tax Act 2007, the Commis- sioner may, in accordance with this section, approve for a person an amount greater than $120 million as the person’s approved research and develop- ment cap for an income year.
(2) A person may request approval for an approved research and development cap by providing information to the Commissioner in the prescribed form on or before the 7th day of the 2nd month after the end of the income year.
(3) The Commissioner must not approve an approved research and development cap for a person unless— (a) (b) the relevant research and development activities give rise to substantial net benefit for New Zealand; and the Commissioner has first consulted with the chief executive of the Ministry of Business, Innovation and Employment.

Section 68CD: inserted, on 1 April 2019, by section 30 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
68CE Research and development tax credits: publication of details (1) The Commissioner must publish, in a publication chosen by the Commissioner, the names of people who have received a research and development tax credit under subpart LY of the Income Tax Act 2007 and where the amount of their research and development tax credit falls for a tax year, using appropriate dol- lar bands.
285 Part 3 s 68D Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) The names and bands must not be published before 2 years elapse after the end of the tax year to which the relevant tax credit relates.

Section 68CE: inserted, on 1 April 2019, by section 30 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
68D Statements in relation to research and development tax credits: single persons [Repealed] Section 68D: repealed (with effect on 1 April 2015), on 24 February 2016, by section 251 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
68E Statements in relation to research and development tax credits: internal software development groups [Repealed] Section 68E: repealed (with effect on 1 April 2015), on 24 February 2016, by section 251 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
68F Requirements for statements in relation to research and development tax credits [Repealed] Section 68F: repealed (with effect on 1 April 2015), on 24 February 2016, by section 251 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
69 Annual ICA return (1) An imputation credit account (ICA) company must provide to the Commis- sioner an annual ICA return in the prescribed form for a tax year, showing— (a) (b) (c) (d) (e) (f) (g) the opening balance and closing balance of the imputation credit account for the tax year: the amount and source of all credits and debits that have arisen during the tax year as described in sections OA 5(2) and OA 6(2) of the Income Tax Act 2007: the amount of any further income tax payable for the tax year under sec- tions OB 65 to OB 67 of that Act: the amount of any imputation penalty tax payable for the tax year: [Repealed] [Repealed] [Repealed] (h) when the company is a public unit trust or a group investment fund that derives category A income— 286 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 69B (i) (ii) the opening and closing balances of the trust’s or fund’s ASC account for the tax year: the amount and source of all credits and debits that have arisen in the trust’s or fund’s ASC account as described in sections OA 5(6) and OA 6(6) of that Act: (i) further information as may be prescribed or required by the Commis- sioner.
(2) The annual ICA return required for the tax year by subsection (1) must be pro- vided to the Commissioner no later than— (a) (b) the last day of the July that follows the end of the tax year, if the ICA company is an Australian ICA company that is not required to file a return of income for the tax year: if paragraph (a) does not apply, the last day on which the ICA company is permitted under section 37 to file a return of income for the tax year.
Section 69: replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 69(1)(e): repealed, on 1 July 2012 (applying for returns relating to income years beginning on or after that date), by section 145(1) of the Taxation (International Investment and Remedial Mat- ters) Act 2012 (2012 No 34).
Section 69(1)(f): repealed (with effect on 1 July 2011 and applying for returns relating to income years beginning on or after that date), on 7 May 2012, by section 145(2) of the Taxation (Inter- national Investment and Remedial Matters) Act 2012 (2012 No 34).

Section 69(1)(g): repealed, on 30 March 2017, by section 316 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
69B Annual Maori authority credit account return required by Maori authority (1) A Maori authority must, no later than the time allowed by section 37 for fur- nishing a return of income for a tax year, furnish to the Commissioner an annual Maori authority credit account return in the prescribed form for the tax year.
(2) The annual Maori authority credit account return must show— (a) (b) (c) (d) the opening and closing balances of the Maori authority credit account for the tax year: the amount and sources of all credits and debits that have arisen during the tax year in accordance with sections OK 2 to OK 18 of the Income Tax Act 2007: the amount of any further income tax payable for the tax year under sec- tions OK 21 and OK 22 of that Act: the amount of any Maori authority distribution penalty tax payable for the tax year: (e) such further information as the Commissioner may prescribe or require.
287 Part 3 s 70 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 69B: inserted, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 100(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provi- sions) Act 2003 (2003 No 5).

Section 69B(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 69B(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 69B(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 69B(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 69B(2)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 69B(2)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
70 (1) Annual ICA return to be furnished if: required by Commissioner; requirement for imputation credit account ceases; or balance retrospectively reduced to debit or to less than refund The Commissioner may require an ICA company to furnish, within such time as the Commissioner may allow, an annual ICA return in respect of any period specified by the Commissioner.
(2) A company that in any tax year ceases to be an ICA company shall furnish to the Commissioner, not later than 2 calendar months after the last day on which it is still an ICA company, an annual ICA return in respect of the period com- mencing on the first day of the tax year and ending with the last day on which the company is an ICA company.
(2B) An ICA company or consolidated imputation group that is affected by a refund or transfer relating to an amount in a tax pooling account, and occurring after the end of a tax year, must furnish to the Commissioner a revised return for the tax year within 2 calendar months of the date of the refund or transfer if, as a result of the application of section OB 34, OB 35, OP 32, or OP 33 of the Income Tax Act 2007, the refund or transfer causes the balance of the imput- ation credit account of the company or group for the end of the tax year to become— (a) (b) a debit balance: a balance that is less than the amount of a refund that the company would anticipate receiving but for sections RM 13 to RM 17, RM 32, and RZ 6 of the Income Tax Act 2007.
(3) An ICA company may furnish to the Commissioner, at any time, an annual ICA return in respect of the period commencing on the first day of any tax year 288 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 70B and ending with any day specified by the company within that tax year, being a day that is not more than 7 days earlier than the date on which the annual ICA return is furnished to the Commissioner.
(4) An annual ICA return furnished under this section shall, except where the Commissioner otherwise specifies, contain the matters referred to in section 69 as if the references in that section to a tax year were— (a) (b) (c) in the case of a return required to be furnished under subsection (1) of this section, references to the period specified by the Commissioner: in the case of a return required to be furnished under subsection (2) of this section, references to the period referred to in that subsection: in the case of a return furnished under subsection (3) of this section, ref- erences to the period referred to in that subsection.
Compare: 1976 No 65 s 394K Section 70 heading: replaced, on 25 November 2003, by section 113(1) of the Taxation (GST, Trans- Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 70 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 70(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 70(2): amended (with effect on 1 April 2008), on 29 March 2018, by section 330 of the Taxa- tion (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 70(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 70(2B): inserted, on 25 November 2003, by section 113(2) of the Taxation (GST, Trans-Tas- man Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 70(2B): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 70(2B)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 70(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 70(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
70B Annual Maori authority credit account return to be furnished in particular cases (1) The Commissioner may require a Maori authority to furnish, within the time allowed by the Commissioner, a Maori authority credit account return for a period specified by the Commissioner.
(2) A Maori authority that ceases to be a Maori authority in a tax year must furnish to the Commissioner, no later than 2 calendar months after the last day on 289 Part 3 s 70C Tax Administration Act 1994 Reprinted as at 1 April 2020 which it is still a Maori authority, a Maori authority credit account return for the period beginning on the first day of the tax year and ending on the last day on which the Maori authority is a Maori authority.
(3) A Maori authority may furnish to the Commissioner, at any time, a Maori authority credit account return for a period beginning on the first day of a tax year and ending on a day specified by the Maori authority within the tax year, being a day that is not more than 7 days earlier than the date on which the Maori authority credit account return is furnished to the Commissioner.
(4) A Maori authority credit account return furnished under this section must, except if the Commissioner otherwise specifies, contain the matters referred to in section 69B as if the references in that section to a tax year were— (a) (b) in the case of a return required to be furnished under subsection (1), ref- erences to the period specified by the Commissioner; and in the case of a return required to be furnished under subsection (2) or subsection (3), references to the period referred to in subsection (2) or subsection (3) respectively.
Section 70B: inserted, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 101(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provi- sions) Act 2003 (2003 No 5).

Section 70B(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 70B(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 70B(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
70C Statements in relation to R&D loss tax credits and R&D repayment tax (1) A person must file by electronic means, in the form and electronic format pre- scribed by the Commissioner, a statement in relation to— (a) R&D loss tax credits under the Income Tax Act 2007 that they claim for a tax year: (b) R&D repayment tax that they must pay for a tax year.
(2) The statement described in subsection (1) must be filed with the Commissioner no later than the earliest of the following: (a) (b) the day on which the person files a return of income for the relevant tax year: the last day for filing a return of income for the relevant tax year under section 37.

(3) R&D repayment tax is due on the terminal tax date for the relevant tax year.
290 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 74 Section 70C: inserted (with effect on 1 April 2015), on 24 February 2016, by section 252 of the Taxa- tion (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

71 Annual FDPA return [Repealed] Section 71: repealed, on 1 April 2017, by section 317 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Foreign dividends [Repealed] Heading: repealed, on 1 April 2017, by section 318 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

71B Return requirements for refunds: foreign dividends [Repealed] Section 71B: repealed, on 1 April 2017, by section 319 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
72 Annual FDPA return to be furnished where Commissioner so requires, or where company ceases to be resident in New Zealand [Repealed] Section 72: repealed, on 1 April 2017, by section 320 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
73 Annual FDPA returns of consolidated groups [Repealed] Section 73: repealed, on 1 April 2017, by section 321 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
74 Annual ICA return to be furnished in respect of consolidated imputation group (1) A nominated company for a consolidated imputation group must, subject to subsection (2), comply in respect of the group with sections 69 and 70 as if— (a) (b) the group were a single company; and the reference in section 70(2) to that company ceasing to be an ICA company were a reference to the consolidated imputation group— (i) (ii) (iii) ceasing to be a consolidated imputation group; or ceasing to be an imputation group and becoming a consolidated group that is a consolidated imputation group; or ceasing to be a consolidated group that is a consolidated imput- ation group and becoming an imputation group; and 291 Part 3 s 74 Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) each reference in those sections to a provision of this Act or of the Income Tax Act 2007 were, where appropriate, a reference to the equiva- lent provision applicable to a consolidated imputation group.
(2) The nominated company for a resident imputation subgroup is not required to furnish an annual ICA return under section 69 in respect of the group for a tax year if the group has no liability to make a payment under section OP 6 of the Income Tax Act 2007 for the tax year.

Compare: 1976 No 65 s 191SD(3) Section 74 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 74 heading: amended (with effect on 1 April 2003), on 25 November 2003, by section 114(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 74(1): amended (with effect on 1 April 2003), on 25 November 2003, by section 114(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 74(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 74(1)(b): amended (with effect on 1 April 2003), on 25 November 2003, by section 114(3) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 74(1)(b)(i): inserted (with effect on 1 April 2003), on 25 November 2003, by section 114(3) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 74(1)(b)(ii): inserted (with effect on 1 April 2003), on 25 November 2003, by section 114(3) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 74(1)(b)(iii): inserted (with effect on 1 April 2003), on 25 November 2003, by section 114(3) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 74(1)(b)(iii): amended (with effect on 1 April 2003), on 29 March 2018, by section 331 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Mat- ters) Act 2018 (2018 No 5).
Section 74(1)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 74(1)(c): amended (with effect on 1 April 2003), on 25 November 2003, by section 114(4) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 74(2): inserted (with effect on 1 April 2003), on 25 November 2003, by section 114(5) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 74(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
292 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 76 75 Notification of amalgamation to Commissioner Where an amalgamation occurs, the amalgamated company shall, within 63 working days of the date upon which— (a) (ab) (b) (c) documents evidencing the amalgamation are delivered to the Registrar of Companies for registration under Part 13 or Part 15 of the Companies Act 1993; or in the case of an amalgamation of building societies, the notice of the transfer of all engagements is registered under section 34(3) of the Building Societies Act 1965 or the Taxation (Tax Administration and Remedial Matters) Act 2011 receives the Royal assent (whichever is later); or in the case of any amalgamation under section 24A of the Co-operative Dairy Companies Act 1949, the extraordinary resolution referred to in subsection (3)(g) of that section is passed; or in the case of any amalgamation occurring under foreign law, the equiva- lent procedure occurs under foreign law,— give notice to the Commissioner, in such form as the Commissioner may approve, detailing— (d) (e) (f) the name and tax file number (if any) of each amalgamating company and the amalgamated company; and the date upon which the amalgamation has effect (being the date provi- ded by paragraph (ab) in the case of an amalgamation of building societ- ies); and in any case where the amalgamated company has a non-standard balance date, the non-standard balance date; and (g) such other information as the Commissioner may require.
Compare: 1976 No 65 s 191WD(3); 1994 No 76 s 29 Section 75: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 75(a): amended, on 5 December 2013, by section 14 of the Companies Amendment Act 2013 (2013 No 111).
Section 75(ab): inserted (with effect on 30 September 2010), on 29 August 2011, by section 160(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 75(e): amended (with effect on 30 September 2010), on 29 August 2011, by section 160(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
76 Amalgamated company to assume rights and obligations of amalgamating company Where any amalgamating company ceases to exist on an amalgamation, the amalgamated company shall, in accordance with section 225 of the Companies Act 1993,— 293 Part 3 s 77 Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) comply with all obligations of and meet all liabilities of, and be entitled to all rights, powers and privileges of, the amalgamating company under the Inland Revenue Acts with respect to the tax year in which the amal- gamation occurs and all preceding tax years; and in particular but without limitation, make a return of income in respect of the amalgamating company and the tax year in which the amalgam- ation takes place.
Compare: 1976 No 65 s 191WD(7); 1994 No 76 s 29 Section 76: amended, on 5 December 2013, by section 14 of the Companies Amendment Act 2013 (2013 No 111).

Section 76(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 76(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
77 Company electing to maintain branch equivalent tax account to furnish amended annual ICA return [Repealed] Section 77: repealed, on 1 July 2012 (applying for returns relating to income years beginning on or after that date), by section 146(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
78 (1) Annual and other returns for BETA persons Every BETA person shall furnish to the Commissioner an annual BETA return in the prescribed form for each income year in respect of which the person is required to maintain such an account.
(2) The annual return shall show— (a) (b) (c) the opening and closing balances of the account for the income year: the amount and source of all credits and debits that have arisen during the income year as described in sections OA 5(5) and OA 6(5) of the Income Tax Act 2007: such further information as may be prescribed or as may be required by the Commissioner.
(3) (4) Every person liable to furnish an annual return under this section in respect of any income year shall furnish the return not later than the time allowed in accordance with section 37 for the furnishing of a return of income in respect of the income year.

The Commissioner may require a BETA person to furnish, within such time as the Commissioner may allow, a BETA return in respect of any period specified by the Commissioner.
(5) A BETA person who ceases to be resident in New Zealand shall furnish to the Commissioner, not later than the last day on which the company or person is so resident, a BETA return in respect of the period commencing on the first day of 294 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 78B the income year and ending with the last day on which the person is resident in New Zealand.
(6) A return required to be furnished under subsection (4) or subsection (5) shall, except as the Commissioner may otherwise specify, contain the information referred to in subsection (2) as if the references in that subsection to an income year were,— (a) (b) in the case of a return required to be furnished under subsection (4), ref- erences to the period specified by the Commissioner: in the case of a return required to be furnished under subsection (5), ref- erences to the period referred to in that subsection.
Compare: 1976 No 65 s 394ZZW Section 78 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 78(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 78(1): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 229(1) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 78(2)(a): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 229(2) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 78(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 78(2)(b): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 229(3) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 78(3): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 229(4) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 78(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 78(5): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 78(5): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 229(5) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 78(6): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 229(6) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
78B Applications for tax credits (1) A taxpayer who has a tax credit under section LJ 2 or LK 1 of the Income Tax Act 2007 must apply for the credit within 4 years after the end of the tax year in which the taxpayer would have the credit in the absence of this section.

The 295 Part 3 s 78C Tax Administration Act 1994 Reprinted as at 1 April 2020 Commissioner may extend this 4-year period by another period of up to 2 years.
(2) The taxpayer must provide with the application under subsection (1) informa- tion that is necessary to determine the amount of the credit.

Compare: 2004 No 35 s LC 13(1) Section 78B: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
78C Disclosure when changes occur A taxpayer must provide to the Commissioner, as soon as possible, all relevant information if— (a) (b) an amount referred to in section LJ 6 of the Income Tax Act 2007 is changed; and the change occurs after the taxpayer has made an application under sec- tion 78B.
Compare: 2004 No 35 s LC 13(2) Section 78C: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
78D Evidential requirements for tax credits A taxpayer who has not provided their investment income payer with their tax file number and who has a tax credit under section LB 3 or subparts LE or LO of the Income Tax Act 2007, must provide the Commissioner with sufficient evidence of the credit, including, as applicable— (a) (b) (c) (d) for an imputation credit, a shareholder dividend statement: [Repealed] for a credit for RWT, an RWT withholding certificate for the amount of RWT: for a Maori authority credit, a Maori authority distribution statement for the credit: (e) any other information that the Commissioner may require.
Compare: 2004 No 35 ss LB 2(4), LD 3(4), LD 3A(5), LD 8(3), LD 9(4) Section 78D: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 78D: amended, on 1 April 2020, by section 208 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 78D: amended, on 1 April 2017, by section 322(1) of the Taxation (Annual Rates for 2016– 17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 78D(b): repealed, on 1 April 2017, by section 322(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
296 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3 s 80 78E Information for underlying foreign credits [Repealed] Section 78E: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 634(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
78F Time for providing information in relation to underlying foreign credits [Repealed] Section 78F: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 635(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
78G Country-by-country report from large multinational group (1) A large multinational group with an ultimate owner that is a New Zealand resi- dent must provide to the Commissioner a report, for each period set by the Commissioner, that includes— (a) the information described in the OECD transfer pricing guidelines, Chapter V, Annex III; and (b) other information that is required by the Commissioner.
(2) The report for a period must be provided to the Commissioner by the date that is 12 months after the end of the period.

Section 78G: inserted, on 27 June 2018, by section 58 of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
79 Other annual returns In addition to the returns required by sections 33 and 41 to 44, every person, whether a taxpayer or not, shall make to the Commissioner such annual returns as may be prescribed for the purposes of this Act or the Income Tax Act 2007.

Compare: 1976 No 65 s 13 Section 79: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
80 Commissioner may require other returns to be made In addition to the returns mentioned in sections 33, 41 to 44, 63, and 79, every person, whether a taxpayer or not, shall, as and when required by the Commis- sioner, make such further or other returns as the Commissioner requires for the purposes of this Act or the Income Tax Act 2007.
Compare: 1976 No 65 s 14 Section 80: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
297 Part 3A s 80A Tax Administration Act 1994 Reprinted as at 1 April 2020 Part 3A Income statements [Repealed] Part 3A: repealed, on 1 April 2019, by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
80A Application [Repealed] Section 80A: repealed, on 1 April 2019, by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
80B Notification required that taxpayer not subject to this Part [Repealed] Section 80B: repealed, on 1 April 2019, by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
80C Requests for income statements [Repealed] Section 80C: repealed, on 1 April 2019, by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
80D Commissioner must issue income statement [Repealed] Section 80D: repealed, on 1 April 2019, by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
80E Particulars to be included in income statement [Repealed] Section 80E: repealed, on 1 April 2019, by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
80F Taxpayer obligations and assessment on receipt of income statement [Repealed] Section 80F: repealed, on 1 April 2019, by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
298 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3B s 80KA 80G Income statement deemed return [Repealed] Section 80G: repealed, on 1 April 2019, by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
80H Income statement deemed assessment [Repealed] Section 80H: repealed, on 1 April 2019, by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

80I Deemed matters [Repealed] Section 80I: repealed, on 1 April 2019, by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Part 3B Credits of tax Part 3B: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Applying for payment by instalment Heading: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
80KA Applications for payment of tax credit by instalment (1) This section applies to applications made under section MF 1 of the Income Tax Act 2007.

(2) An application by a person who wants to be paid their tax credit, other than a parental tax credit, by instalment must not be made after the selected period starts, unless the first day of the selected period is on or after the first day of the tax year in which the application is made.
(3) A person who wants to be paid their parental tax credit by instalment must apply no later than 3 months after the date of the dependent child’s birth.

(4) If a person referred to in subsection (3) applies more than 3 months after the date of the dependent child’s birth, the person may receive the parental tax credit only after taking into account their end of year assessment under subpart LA of the Income Tax Act 2007 for the tax year in which the birth occurs.
(5) If the 3-month period described in subsection (3) spans 2 tax years and the whole of the selected period falls in the first tax year, the selected period is 299 Part 3B s 80KB Tax Administration Act 1994 Reprinted as at 1 April 2020 treated as falling in the second tax year if all instalments are paid to the person in the second tax year.
Compare: 2004 No 35 s KD 5(1B)–(1C) Section 80KA: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KA(2): replaced (with effect on 1 July 2018), on 18 March 2019, by section 46 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
80KB Contents of application (1) An application referred to in section 80KA must— (a) (b) (c) (d) (e) (f) (g) be in a form prescribed by the Commissioner; and be signed by the person and any other person who, at the time at which the application is made, expects to be, in the selected period, their spouse, civil union partner, or de facto partner; and unless the only tax credit the person expects to be entitled to for the rele- vant tax year is the Best Start tax credit and all dependent children will be less than 1 year old on the last day of the tax year, give for each per- son who signed the application (the signatory) a complete statement of— (i) (ii) the family scheme income that is expected to be attributable to the tax year; and the family scheme income that is expected to be attributable to the selected period; and choose whether the instalments should be paid weekly or fortnightly; and contain any other information required by the Commissioner; and be accompanied by the information described in subsection (2), unless the only tax credit the person expects to be entitled to for the relevant tax year is the Best Start tax credit and all dependent children will be less than 1 year old on the last day of the tax year; and be accompanied by the information described in subsection (2)(c) and (d), if the only tax credit the person expects to be entitled to for the rele- vant tax year is the Best Start tax credit and all dependent children will be less than 1 year old on the last day of the tax year.
(2) The information for the purposes of subsection (1)(f) and (g) is— (a) for a signatory who expects to derive income from employment, evi- dence of the amount of income from employment derived by them in the period of 1 month immediately before the date on which the application is made: (b) for a signatory who expects to derive income from a business,— 300 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3B s 80KC (i) (ii) (iii) (iv) a copy of the financial statements of the business for the tax year or corresponding income year immediately before the tax year that contains the selected period; or if the financial statements referred to in subparagraph (i) have not been completed, a copy of the financial statements for the busi- ness for the tax year or corresponding income year that is before the year immediately before the tax year that contains the selected period; or a set of budgeted accounts of the business for the tax year or cor- responding income year that contains the selected period; or other evidence in relation to the business for the tax year or cor- responding income year that contains the selected period: (c) (d) unless paragraph (d) applies, the tax file number of each child for whom an entitlement to a tax credit arises: in the case of a child that has died or is given up for adoption, a birth certificate or other evidence verifying the birth or existence of the child for whom an entitlement to a tax credit arises.
(3) (4) Subsection (2)(a) does not apply if the Commissioner considers that the Com- missioner has enough evidence of a signatory’s income from employment.

Subsection (2)(d) does not apply to an application made by a person who is an adoptive parent, as that term is defined in the Adoption Act 1955.
Compare: 2004 No 35 s KD 5(2)–(2AB) Section 80KB: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KB(1)(c): amended, on 1 July 2018, by section 28(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KB(1)(f): replaced, on 1 July 2018, by section 28(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 80KB(1)(g): inserted, on 1 July 2018, by section 28(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KB(2): amended, on 1 July 2018, by section 28(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
80KC When tax file number of child does not accompany application (1) Subsection (2) applies when— (a) (b) an application referred to in section 80KA is not accompanied by the tax file number of each child for whom an entitlement to a tax credit arises; and the Commissioner has enough other evidence of the person’s entitle- ment.
(2) The Commissioner must— (a) provide the person with a notice of entitlement; and 301 Part 3B s 80KD Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) pay to the person instalments of a tax credit under the family scheme for a period of 56 days.

(3) (4) Subsection (4) applies when the person or their spouse, civil union partner, or de facto partner does not provide the tax file number of a child for whom an entitlement to a tax credit arises within the 56-day period.
The Commissioner must stop paying the tax credit for the child until the tax file number is provided.

Compare: 2004 No 35 s KD 5(3), (3A) Section 80KC: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KC(2)(b): amended, on 1 July 2018, by section 29 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
80KD What Commissioner must do on receipt of application (1) This section applies when the Commissioner receives an application that com- plies with section 80KB.
(2) The Commissioner must do the following: (a) (b) determine under the family scheme, the estimated amount of tax credit to which the person would be entitled for the selected period; and calculate under section MF 3 of that Act the amount that, if the Commis- sioner gave a person a notice of entitlement for the whole selected period, would be the interim instalment of the tax credit that would be set out in the notice; and (c) for all or some of the selected period, give the person a notice (the notice of entitlement) setting out— (i) (ii) (iii) (iv) (v) (vi) the amount of the instalment of the tax credit to which the person is entitled; and the amount after abatement contributed by the family tax credit to the instalment; and the amount of credit after abatement contributed by the in-work tax credit to the instalment; and the amount after abatement contributed by the child tax credit to the instalment; and the amount after abatement contributed by the parental tax credit to the instalment; and the amount contributed by the minimum family tax credit to the instalment.
(3) The Commissioner must keep a copy of every notice of entitlement that is given under this section.

Compare: 2004 No 35 s KD 5(4), (5)(a) 302 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3B s 80KG Section 80KD: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 80KD(2)(a): amended, on 1 July 2018, by section 30 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KD(2)(c)(ii): amended, on 1 April 2008, by section 211(a) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 80KD(2)(c)(iii): amended, on 1 April 2008, by section 211(b) of the Taxation (Business Tax- ation and Remedial Matters) Act 2007 (2007 No 109).
Section 80KD(2)(c)(vi): amended, on 1 April 2008, by section 211(c) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Notices of entitlement Heading: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
80KE Notices of entitlement A notice of entitlement issued under section 80KD— (a) (b) is not transferable; and is subject to the terms and conditions set out in it by the Commissioner.

Compare: 2004 No 35 s KD 5(11) Section 80KE: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
80KF Effect of giving notice of entitlement (1) If a notice of entitlement has been given to a person, the Commissioner must pay the person instalments of tax credit under section 80KI.

(2) A person continues to be entitled to a tax credit under section MC 2 or, as applicable, sections MA 1 and ME 1 of the Income Tax Act 2007 for relation- ship periods after the relationship period for which an application was made, until the Commissioner cancels the notice under section 80KH.
Compare: 2004 No 35 s KD 5(2A), (5)(b), (7) Section 80KF: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KF(1): amended (with effect on 1 April 2008), on 29 August 2011 (applying for 2008–09 and later income years), by section 161(1) of the Taxation (Tax Administration and Remedial Mat- ters) Act 2011 (2011 No 63).
80KG Notifying Commissioner of events affecting notice of entitlement (1) Subsection (2) applies when— (a) (b) a person has been given a notice of entitlement; and 1 or more of the events described in subsection (3) occur within the period starting on the date of the notice of entitlement and ending on the last day of the selected period.
303 Part 3B s 80KH Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) The person must notify the Commissioner immediately if an event of the kind described in subsection (3) occurs that may result in the person losing their entitlement.
(3) The events include— (a) (b) (c) the person or their spouse, civil union partner, or de facto partner stops being the principal caregiver of a child, and the person expects that they will not resume the role of principal caregiver for a period of more than 56 consecutive days; or the person starts or stops being a spouse, civil union partner, or de facto partner; or any other event of a kind set out in the notice of entitlement for the pur- poses of this subsection.
(4) Subsection (5) applies when— (a) (b) a notice of entitlement has been issued to a person; and 1 or more of the events described in subsection (6) occur.

(5) The person may notify the Commissioner if an event of the kind described in subsection (6) occurs that may change a person’s entitlement.
(6) The events include— (a) (b) the person or their spouse, civil union partner, or de facto partner becomes the principal caregiver of any child; or something happens that the person thinks may affect their entitlement to the tax credit specified in the notice of entitlement; or (c) the notice of entitlement is lost or destroyed.
Compare: 2004 No 35 s KD 5(9) Section 80KG: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
80KH Cancellation of notice of entitlement (1) This section applies when the Commissioner— (a) (b) (c) is notified under section 80KG; or considers that a notice of entitlement given to a person no longer applies; or is advised by the chief executive of the administering department, under an information sharing agreement referred to in section 18E(2), that the person is also receiving a tax credit from the chief executive or will receive a tax credit from the chief executive.
(2) The Commissioner may, on notifying the person,— (a) cancel the notice of entitlement; or 304 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3B s 80KJ (b) provide a replacement notice of entitlement for the same relationship period or a different relationship period, or provide a supplement to the notice of entitlement, as appropriate, having regard to information in the Commissioner’s possession.
Compare: 2004 No 35 s KD 5(10), (12) Section 80KH: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KH(1)(c): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 80KH(1)(c): amended, on 31 August 2017, by section 323 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Payments to holders of notices of entitlement Heading: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
80KI Payment of tax credit by instalment by Commissioner (1) (2) This section applies when the Commissioner has given a notice of entitlement to a person.

In the period described in subsection (3), the Commissioner must pay to the person the instalments of the tax credit set out in the notice of entitlement.
(3) The period— (a) (b) starts on the day stated in the notice of entitlement; and ends with the earlier of— (i) the day on which the notice of entitlement is cancelled by the Commissioner; or (ii) the end date stated in the notice of entitlement.

(4) The Commissioner may choose the days on which the instalments are paid.
Compare: 2004 No 35 s KD 7(1) Section 80KI: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

80KJ Delay in providing notice of entitlement (1) (2) This section applies when the Commissioner thinks that the time taken to pro- vide a notice of entitlement has been unduly delayed.
The Commissioner may pay the instalments of the tax credit that the Commis- sioner thinks should be paid, having regard to the circumstances of the case.

Compare: 2004 No 35 s KD 7(3) Section 80KJ: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
305 Part 3B s 80KK Tax Administration Act 1994 Reprinted as at 1 April 2020 80KK Payment by instalment of family tax credit and Best Start tax credit (without abatement) (1) This section applies when the Commissioner considers, on the basis of infor- mation provided under an information sharing agreement referred to in section 18E(2) by the chief executive, that a person is entitled to— (a) (b) the family tax credit: the Best Start tax credit.
(2) In the period described in subsection (3), the Commissioner must pay to the person the following tax credits by instalment and without abatement: (a) (b) the family tax credit: the Best Start tax credit.
(3) The period— (a) starts on the day following the day that the chief executive says is the last day that the person is entitled to— (i) an income-tested benefit, an orphan’s benefit, or an unsupported child’s benefit paid or payable under the Social Security Act 1964 or the Social Security Act 2018; or (ii) a WFF tax credit paid under section 80KN; and (b) ends on the earlier of— (i) (ii) the day before the first day stated in a notice of entitlement that is provided later: a period of not more than 56 days, starting on the first day referred to in paragraph (a).
(4) Subsection (5) applies when the chief executive pays the following tax credits for part of the 56-day period referred to in subsection (3)(b)(ii): (a) (b) the family tax credit: the Best Start tax credit.

(5) The period referred to in subsection (3)(b)(ii) is reduced by the period for which the chief executive paid the family tax credit or the Best Start tax credit, as applicable.
Compare: 2004 No 35 s KD 7(2B), (2C) Section 80KK: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KK heading: amended, on 1 July 2018, by section 31(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 80KK(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 80KK(1): amended, on 1 July 2018, by section 31(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
306 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3B s 80KL Section 80KK(1): amended, on 31 August 2017, by section 324 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 80KK(1)(a): inserted, on 1 July 2018, by section 31(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 80KK(1)(b): inserted, on 1 July 2018, by section 31(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KK(2): amended, on 1 July 2018, by section 31(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KK(2)(a): inserted, on 1 July 2018, by section 31(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 80KK(2)(b): inserted, on 1 July 2018, by section 31(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KK(3)(a)(i): replaced, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).

Section 80KK(3)(a)(ii): amended, on 1 April 2008, by section 212(2) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 80KK(4): amended, on 1 July 2018, by section 31(4) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KK(4)(a): inserted, on 1 July 2018, by section 31(4) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KK(4)(b): inserted, on 1 July 2018, by section 31(4) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 80KK(5): amended, on 1 July 2018, by section 31(5) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
80KL Payment of instalments into accounts (1) Unless the Commissioner in a particular case otherwise determines, it is a con- dition of the receipt of tax credits paid by instalments by the Commissioner that— (a) the person, or the person and their spouse, civil union partner, or de facto partner,— (i) (ii) gives the Commissioner the details of an existing bank account held by the person (whether alone or jointly with their spouse, civil union partner, or de facto partner); or opens a bank account (if they do not have one), and gives the Commissioner details of that account; and (b) the existing account or, as applicable, the opened account is an account held as described in subsection (2).
(2) The account must be held with— (a) (b) (c) a registered bank within the meaning of that term in section 2 of the Reserve Bank of New Zealand Act 1989; or a building society, in respect of any deposits with the building society; or the Public Service Investment Society Limited; or 307 Part 3B s 80KLB Tax Administration Act 1994 Reprinted as at 1 April 2020 (d) a credit union within the meaning of that term in section 2 of the Friendly Societies and Credit Unions Act 1982.
(3) The Commissioner must pay every instalment of tax credit into the account.

Compare: 2004 No 35 s KD 7(4) Section 80KL: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
80KLB Recovery of excess tax credits (1) This section applies when— (a) (b) the Commissioner pays a person a tax credit by instalment under section MF 1 of the Income Tax Act 2007 in a tax year; and in paying a tax credit by instalment in an earlier tax year, the Commis- sioner or the chief executive of the administering department has over- paid the tax credit as described in section MF 6 of that Act.
(2) The Commissioner may use the amount of an instalment payable to the person to satisfy an amount added under section MF 6(2) of that Act to the tax payable by the person for the earlier tax year.

Section 80KLB: inserted (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 636(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 80KLB(1)(b): amended, on 1 April 2020, by section 209(1) (and see section 209(2) for appli- cation) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

80KM Summary of instalments paid [Repealed] Section 80KM: repealed, on 23 March 2020, by section 210 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Payments of tax credit by chief executive Heading: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
80KN Payment of tax credit by chief executive (1) This section applies when— (a) in a tax year, the chief executive of the administering department pays to a person an income-tested benefit; and (b) the chief executive is satisfied that— (i) (ii) the person is entitled to receive a WFF tax credit for which the amount of the family credit abatement or the Best Start credit abatement, as applicable, is zero; or the chief executive is authorised by an Order in Council made under section 225A to pay the person a WFF tax credit for which 308 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3B s 80KO the family credit abatement or the Best Start credit abatement, as applicable, is more than zero.
(2) When paying the income-tested benefit, the chief executive must pay to the person the WFF tax credit that the chief executive considers that the person is entitled to at the time of the payment, unless the chief executive and the Com- missioner agree that the Commissioner will, and the chief executive will not, pay to the person, or each person in a class of persons to which the person belongs, the WFF tax credit that they are entitled to receive.
(3) An agreement between the chief executive and the Commissioner referred to in subsection (2) may be terminated by agreement between the chief executive and the Commissioner.

Compare: 2004 No 35 s KD 6(1) Section 80KN: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 80KN(1)(b)(i): amended, on 1 July 2018, by section 32(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KN(1)(b)(i): amended, on 1 April 2008, by section 213 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 80KN(1)(b)(ii): amended, on 1 July 2018, by section 32(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 80KN(1)(b)(ii): amended, on 1 April 2008, by section 213 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 80KN(2): amended (with effect on 1 July 2018), on 18 March 2019, by section 48(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 80KN(2): amended, on 1 April 2008, by section 213 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 80KN(3): inserted (with effect on 1 July 2018), on 18 March 2019, by section 48(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
80KO Determining WFF tax credit In determining the amount of WFF tax credit that is payable under section 80KN, the chief executive must— (a) (b) (c) use the method set out in section MF 3 of the Income Tax Act 2007, if required to calculate the amount of the family credit abatement or Best Start credit abatement; and take into account the rate of family tax credit and the family credit abate- ment given by sections MD 3 and MD 13 of that Act; and take into account the rate of Best Start tax credit and the Best Start credit abatement given by sections MG 2 and MG 3 of that Act.
Compare: 2004 No 35 s KD 6(1A) 309 Part 3B s 80KP Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 80KO: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KO heading: amended, on 1 April 2008, by section 214(1) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 80KO: amended, on 1 April 2008, by section 214(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 80KO(a): amended, on 1 July 2018, by section 33(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KO(b): amended, on 1 July 2018, by section 33(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 80KO(b): amended, on 1 April 2008, by section 214(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 80KO(c): inserted, on 1 July 2018, by section 33(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
80KP When entitlement to income-tested benefit ends (1) This section applies for the purposes of section 80KN when— (a) (b) a person’s entitlement to an income-tested benefit ends; and they apply to the chief executive to have the payment of their following tax credits continued: (i) (ii) the family tax credit: the Best Start tax credit.
(2) The chief executive must continue to pay the family tax credit or the Best Start tax credit, as applicable, to the person for a period determined by the chief executive in consultation with the Commissioner.

The amount is determined as if the person were still being paid an income-tested benefit during this period.
Compare: 2004 No 35 s KD 6(1B) Section 80KP: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KP(1)(b): amended, on 1 July 2018, by section 34(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KP(1)(b)(i): inserted, on 1 July 2018, by section 34(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 80KP(1)(b)(ii): inserted, on 1 July 2018, by section 34(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KP(2): amended, on 1 July 2018, by section 34(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

80KQ No authority to pay WFF tax credit This section applies when the chief executive is not satisfied that they are authorised to pay the WFF tax credit to the person under the section.
The chief executive may ask the Commissioner to accept from the person their application for a notice of entitlement.

Compare: 2004 No 35 s KD 6(1C) (1) (2) 310 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3B s 80KT Section 80KQ: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 80KQ heading: amended, on 1 April 2008, by section 216(1) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 80KQ(1): amended, on 1 April 2008, by section 216(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
80KR Request by chief executive to stop payment of WFF tax credit (1) This section applies when— (a) (b) the chief executive has made a request under section 80KQ(2); but the chief executive is satisfied that they are authorised to pay the person the WFF tax credit.

(2) The chief executive may ask the Commissioner to stop paying the person under their notice of entitlement.
Compare: 2004 No 35 s KD 6(1D) Section 80KR: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KR heading: amended, on 1 April 2008, by section 217(1) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 80KR(1)(b): amended, on 1 April 2008, by section 217(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

80KS Request by person to stop or re-start payment of tax credit (1) (2) (3) (4) Subsection (2) applies, despite section 80KN or 80KP, when a person notifies the chief executive not to pay them the tax credit.

The chief executive must, as soon as practicable, stop paying the person the tax credit.
Subsection (4) applies when a person cancels their notification under subsec- tion (1).

The chief executive must, as soon as practicable, start paying the person the tax credit again.

Compare: 2004 No 35 s KD 6(2), (3) Section 80KS: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
80KT Details of payments of tax credits (1) (2) This section applies when the chief executive pays under section 80KN a tax credit to a person.

The chief executive must, for each month in which a payment is made, provide details of the payment at a time and in a manner agreed by the chief executive and the Commissioner.
(3) [Repealed] 311 Part 3B s 80KU Tax Administration Act 1994 Reprinted as at 1 April 2020 (4) [Repealed] Compare: 2004 No 35 s KD 6(4) Section 80KT: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 80KT(2): amended, on 1 April 2019, by section 336(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 80KT(3): repealed, on 1 April 2019, by section 336(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 80KT(4): repealed, on 1 April 2019, by section 336(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

When Commissioner takes over payment of tax credit from chief executive Heading: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
80KU Payment of tax credit taken over by Commissioner (1) This section applies when— (a) (b) (c) in a tax year, the chief executive stops paying a person an amount of tax credit with an income-tested benefit; and the person applies to the Commissioner for payment of WFF tax credit, family tax credit, minimum family tax credit, or Best Start tax credit; and the Commissioner determines that the person is entitled to the following tax credits for the period described in subsection (3): (i) (ii) the tax credit under section MD 1 of the Income Tax Act 2007: the tax credit under section MG 1 of that Act.
(2) For the period described in subsection (3), the Commissioner may pay to the person the arrears of the tax credits, other than the in-work tax credit and the parental tax credit.

(3) The period— (a) starts on the later of— (i) (ii) the first day of the tax year; and the day following that on which the chief executive stops paying the amount to the person; and (b) ends on the day before the first day stated in a notice of entitlement that is later given to the person.
Compare: 2004 No 35 s KD 7(3A), (3B), (3C) Section 80KU: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KU(1)(b): amended, on 1 July 2018, by section 35(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
312 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3B s 80KW Section 80KU(1)(b): amended, on 1 April 2008, by section 218(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 80KU(1)(c): amended, on 1 July 2018, by section 35(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KU(1)(c)(i): inserted, on 1 July 2018, by section 35(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 80KU(1)(c)(ii): inserted, on 1 July 2018, by section 35(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KU(2): amended, on 1 April 2008, by section 218(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
80KV Statement of family scheme income (1) (2) (3) (4) This section applies for a notice of entitlement that the Commissioner has given to a person for a tax year, unless the only tax credit the person expects to be entitled to for the tax year is the Best Start tax credit and all dependent chil- dren will be less than 1 year old on the last day of the tax year.
The person must, in the time within which the person is required to file the per- son’s return of income for the tax year, give the Commissioner a complete statement of the person’s family scheme income for the tax year.

The person must include in the statement described in subsection (2) the family scheme income of the person’s spouse, civil union partner, or de facto partner, as applicable, unless that other person gives a statement of their own family scheme income under subsection (4).
The person’s spouse, civil union partner, or de facto partner, as applicable, may give a separate complete statement of their own family scheme income, in the time within which the person is required to file the person’s return of income.

Section 80KV: replaced, on 24 February 2016, by section 254 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 80KV(1): amended, on 1 July 2018, by section 36 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
80KW Effect of extra instalment on entitlement to tax credit (1) This section applies to a person who— (a) (b) (c) is entitled to a WFF tax credit or minimum family tax credit for the whole or part of a tax year; and receives a payment under either section 80KI or 80KN of an instalment of the credit for each period of a fortnight or a week in the tax year, as applicable; and as a consequence of the year not being divided into an exact number of fortnights or weeks,— (i) receives in the tax year 27 instalments corresponding to a period of a fortnight; or 313 Part 3B s 80KW Tax Administration Act 1994 Reprinted as at 1 April 2020 (ii) may have received in the tax year 53 instalments corresponding to a period of a week.
(2) Subsection (3) applies— (a) for the purposes of section MF 6 of the Income Tax Act 2007; and (b) when the person has received payments for the whole of a tax year in 27 instalments as described in subsection (1)(c)(i).

(3) The person is entitled to a tax credit for the tax year of an amount calculated using the formula— tax credit + ((final instalment − parental tax credit) × 13 ÷ 14).
(4) In the formula in subsection (3),— (a) tax credit is the amount of the tax credit for the tax year calculated for the person under— (i) (ii) (iii) section MD 1 of the Income Tax Act 2007, if the person is entitled to a WFF tax credit: section ME 1 of that Act, if the person is entitled to the minimum family tax credit: section MG 1 of that Act, if the person is entitled to the Best Start tax credit: (b) (c) final instalment is the amount of the final instalment received by the person in the tax year: parental tax credit is the amount of any parental tax credit that is inclu- ded in the final instalment received by the person in the tax year.
(5) Subsection (6) applies— (a) for the purposes of section MF 6 of the Income Tax Act 2007; and (b) when the person has received payments for the whole of a tax year in 53 instalments as described in subsection (1)(c)(ii).

(6) The person is entitled to a tax credit for the tax year equal to an amount calcu- lated using the formula— (7) In the formula in subsection (6),— (tax credit − parental tax credit) × 53 ÷ 52.
(a) tax credit is the amount of the tax credit for the tax year calculated for the person under— (i) (ii) (iii) section MD 1 of the Income Tax Act 2007, if the person is entitled to a WFF tax credit: section ME 1 of that Act, if the person is entitled to the minimum family tax credit: section MG 1 of that Act, if the person is entitled to the Best Start tax credit: 314 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 3B s 80KW (b) parental tax credit is the total amount of parental tax credit to which the person is entitled for the tax year calculated under section MD 12 of the Income Tax Act 2007.
Compare: 2004 No 35 s KD 7A Section 80KW: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 80KW(1)(a): amended, on 1 April 2008, by section 219(1) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 80KW(1)(b): replaced (with effect on 1 April 2008), on 6 October 2009 (applying for 2008– 09 and later income years), by section 637(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 80KW(2)(b): replaced, on 1 April 2008, by section 219(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 80KW(2)(b): amended (with effect on 1 April 2008), on 6 October 2009 (applying for 2008– 09 and later income years), by section 637(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 80KW(4)(a)(i): amended, on 1 April 2008, by section 219(3) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 80KW(4)(a)(ii): amended, on 1 April 2008, by section 219(4) of the Taxation (Business Tax- ation and Remedial Matters) Act 2007 (2007 No 109).

Section 80KW(4)(a)(iii): inserted, on 1 July 2018, by section 37(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 80KW(5)(b): replaced, on 1 April 2008, by section 219(5) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 80KW(5)(b): amended (with effect on 1 April 2008), on 6 October 2009 (applying for 2008– 09 and later income years), by section 637(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 80KW(6) formula: replaced (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 637(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 80KW(7)(a)(i): amended, on 1 April 2008, by section 219(6) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 80KW(7)(a)(ii): amended, on 1 April 2008, by section 219(7) of the Taxation (Business Tax- ation and Remedial Matters) Act 2007 (2007 No 109).

Section 80KW(7)(a)(iii): inserted, on 1 July 2018, by section 37(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 80KW(7)(b): replaced (with effect on 1 April 2008), on 6 October 2009 (applying for 2008– 09 and later income years), by section 637(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
315 Part 4 s 81 Tax Administration Act 1994 Reprinted as at 1 April 2020 Part 4 Secrecy [Repealed] Part 4 heading: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

81 Officers to maintain secrecy [Repealed] Section 81: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
81A Disclosure of information under approved information sharing agreement [Repealed] Section 81A: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

81BA Government agency communication [Repealed] Section 81BA: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
81B Disclosure of information concerning tax advisor or person acting as tax agent [Repealed] Section 81B: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

82 Disclosure of information for matching purposes [Repealed] Section 82: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
82AA Disclosure to ensure correct information included in New Zealand Business Number Register [Repealed] Section 82AA: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
82A Disclosure of information to prevent cessation of benefit payments [Repealed] Section 82A: repealed, on 31 August 2017, by section 328 of the Taxation (Annual Rates for 2016– 17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
316 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4 s 85E 83 Disclosure of information for purposes of entitlement card [Repealed] Section 83: repealed, on 31 August 2017, by section 329 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
84 Disclosure of information for WFF tax credit double payment identification [Repealed] Section 84: repealed, on 31 August 2017, by section 330 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

85 Disclosure of address information in relation to debtors [Repealed] Section 85: repealed, on 31 August 2017, by section 331 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
85A Disclosure of certain information in relation to fines defaulters [Repealed] Section 85A: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
85B Disclosure of information for purposes of mutual assistance provision contained in social security agreement [Repealed] Section 85B: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
85C Use and supply of information supplied for purposes of section 85B [Repealed] Section 85C: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

85D Ministry of Education to provide information as to study status of student loan borrowers [Repealed] Section 85D: repealed, on 1 April 2007, by section 44(4) of the Student Loan Scheme Amendment Act 2007 (2007 No 13).
85E Disclosure of information for assessment of levies [Repealed] Section 85E: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
317 Part 4 s 85F Tax Administration Act 1994 Reprinted as at 1 April 2020 85F Disclosure of information for verification of government screen production payment entitlement [Repealed] Section 85F: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
85G Disclosure of information in relation to Working for Families tax credits [Repealed] Section 85G: repealed, on 31 August 2017, by section 332 of the Taxation (Annual Rates for 2016– 17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

85GB Government Actuary to provide information to Commissioner for purpose of administration of KiwiSaver Act 2006 [Repealed] Section 85GB: repealed, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).
85GC Use of information supplied under section 85GB [Repealed] Section 85GC: repealed, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).

85H Disclosure of information for purposes of Parental Leave and Employment Protection Act 1987 [Repealed] Section 85H: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
85I Use of Parental Leave and Employment Protection Act 1987, Best Start tax credit, and parental tax credit information to determine entitlement [Repealed] Section 85I: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
85J Disclosure of information for administration of Australian wine producer rebate [Repealed] Section 85J: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
85K New Zealand Police and Ministry of Justice to provide information concerning sex offences for purposes of child support exemptions [Repealed] Section 85K: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
318 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89A 85L Use of information supplied under section 85K [Repealed] Section 85L: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
85M Disclosure of information relating to some offences to the Registrar of Companies [Repealed] Section 85M: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
85N Disclosure of information to approved credit reporting agencies [Repealed] Section 85N: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

86 Other persons to maintain secrecy [Repealed] Section 86: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
87 Further secrecy requirements [Repealed] Section 88: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
88 Secrecy obligations not to prevent disclosure in arrangements for relief from double taxation and exchange of information [Repealed] Section 88: repealed, on 18 March 2019, by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Part 4A Disputes procedures Part 4A: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
89A Purpose of this Part (1) The purpose of this Part is to establish procedures that will— (a) (b) improve the accuracy of disputable decisions made by the Commissioner under certain of the Inland Revenue Acts; and reduce the likelihood of disputes arising between the Commissioner and taxpayers by encouraging open and full communication— 319 Part 4A s 89AB Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) (ii) to the Commissioner, of all information necessary for making accurate disputable decisions; and to the taxpayers, of the basis for disputable decisions to be made by the Commissioner; and promote the early identification of the basis for any dispute concerning a disputable decision; and promote the prompt and efficient resolution of any dispute concerning a disputable decision by requiring the issues and evidence to be considered by the Commissioner and a disputant before the disputant commences proceedings.
(c) (d) (2) This Part does not apply with respect to any tax returns or notices of assess- ments that are, or become, subject to objection proceedings under Part 8.

(3) Despite section 1(2), this Part applies to disputable decisions made by the Commissioner for tax years before the 1994–95 tax year.

Section 89A: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 89A(3): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 73(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 89A(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
89AB Response periods (1) This section applies for the purposes of Parts 4A and 8A to set the period for a notice in response to another notice (the initiating notice).

The period is called the response period.

(2) When the initiating notice is a notice of proposed adjustment, the response period is a 2-month period starting on the date of issue of the notice, unless section 89AC applies.
(3) When the initiating notice is a notice of assessment issued by a taxpayer, the response period for a notice of proposed adjustment under section 89DA is— (a) (b) a 4-month period starting on the date of issue of the initiating notice; or if the notice of proposed adjustment relates solely to the amount of a tax credit under section LH 2 of the Income Tax Act 2007, a period starting on the date the initiating notice is received in an office of the department and ending 2 years after the latest date to provide a return of income for the relevant tax year.
(4) When the initiating notice is either a notice of disputable decision or a notice revoking or varying a disputable decision that is not an assessment, the response period for a notice is— (a) a 2-month period starting on the date of issue of the initiating notice, unless paragraph (b) or (c) applies; or 320 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89AC (b) (c) for a notice of proposed adjustment to which paragraph (c) does not apply, a 4-month period starting on the date of issue of the initiating notice; or for a notice of proposed adjustment relating solely to the amount of a tax credit under section LH 2 of that Act, a period starting on the date the notice of proposed adjustment is received in an office of the department and ending on the later of— (i) (ii) 4 months after the date of the initiating notice: 2 years after the latest date to provide a return of income for the relevant tax year.
(5) When the initiating notice is a disclosure notice, a notice issued by the Com- missioner rejecting an adjustment proposed by a disputant, or a disputant’s statement of position, the response period is a 2-month period starting on the date of issue of the initiating notice, unless section 89AC applies.
(6) For the purposes of subsections (3)(b) and (4)(c)(ii), if the taxpayer is a mem- ber of an internal software development group to which section 68E applies, the latest date for providing a return means the latest date for any member of the group.

Section 89AB: inserted (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 642(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 89AB(2): amended, on 24 February 2016, by section 257(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 89AB(5): amended, on 24 February 2016, by section 257(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
89AC Response period when initiating notice filed late When the initiating notice is a notice of proposed adjustment referred to in sec- tion 89AB(2) or a statement of position referred to in section 89AB(5), and the disputant issues the initiating notice outside the applicable response period but the notice is treated as being issued within that period, the response period for the response to the initiating notice is a 2–month period beginning on the earlier of— (a) (b) the day on which the Commissioner issues a notice in favour of the dis- putant in accordance with section 89K(1): the day on which a challenge to the Commissioner’s refusal under sec- tion 89K(4) is finally judged successful by the Taxation Review Author- ity or by a court, or the day on which the Commissioner concedes.
Section 89AC: inserted, on 24 February 2016, by section 258 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

321 Part 4A s 89B Tax Administration Act 1994 Reprinted as at 1 April 2020 Notices of proposed adjustment Heading: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
89B Commissioner may issue notices of proposed adjustment (1) (2) The Commissioner may issue 1 or more notices of proposed adjustment in respect of a tax return or an assessment.
The Commissioner may issue one notice of proposed adjustment in relation to more than 1 return period, if, in the Commissioner’s opinion,— (a) (b) the adjustments proposed to each tax return or assessment for the return periods relate exclusively to the same issues or arrangements; or the adjustments proposed to each tax return or assessment for the return periods relate substantially to the same issues, and the issue of one notice is likely to expedite the issue of the assessments for all of the returns.
(3) The Commissioner may issue a notice of proposed adjustment in relation to more than 1 return period, more than 1 issue, and more than 1 tax type.

(4) The Commissioner may not issue a notice of proposed adjustment— (a) (b) if the proposed adjustment is already the subject of a challenge; or after the expiry of the time bar that, under— (i) (ii) sections 108 and 108B; or sections 108A and 108B,— applies to the assessment.
Section 89B: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
89C Notices of proposed adjustment required to be issued by Commissioner The Commissioner must issue a notice of proposed adjustment before the Commissioner makes an assessment, unless— (a) (b) (c) (d) the assessment corresponds with a tax return that has been provided by the taxpayer; or the taxpayer has provided a tax return which, in the Commissioner’s opinion, appears to contain a simple or obvious mistake or oversight, and the assessment merely corrects the mistake or oversight; or the assessment corrects a tax position previously taken by the taxpayer in a way or manner agreed by the Commissioner and the taxpayer; or the assessment reflects an agreement reached between the Commissioner and the taxpayer; or (db) the assessment is made in relation to a matter for which the material facts and relevant law are identical to those for an assessment of the tax- 322 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89C payer for another period that is at the time the subject of court proceed- ings; or (e) the Commissioner has reasonable grounds to believe a notice may cause the taxpayer or an associated person— (eb) (f) (g) (h) (i) (j) (k) (ka) (i) (ii) to leave New Zealand; or to take steps, in relation to the existence or location of the taxpay- er’s assets, making it harder for the Commissioner to collect the tax from the taxpayer; or the Commissioner has reasonable grounds to believe that the taxpayer has been involved in fraudulent activity; or the assessment corrects a tax position previously taken by a taxpayer that, in the opinion of the Commissioner is, or is the result of, a vex- atious or frivolous act of, or vexatious or frivolous failure to act by, the taxpayer; or the assessment is made as a result of a direction or determination of a court or the Taxation Review Authority; or the taxpayer has not provided a tax return when and as required by a tax law; or the assessment is made following the failure by a taxpayer to withhold or deduct an amount required to be withheld or deducted by
 a tax law or to account for an amount withheld or deducted in the manner required by a tax law; or the taxpayer is entitled to issue a notice of proposed adjustment in respect of a tax return provided by the taxpayer, and has done so; or the assessment corrects a tax position taken by the taxpayer or an associ- ated person as a consequence or result of an incorrect tax position taken by another taxpayer, and, at the time the Commissioner makes the assessment, the Commissioner has made, or is able to make, an assess- ment for that other taxpayer for the correct amount of tax payable by that other taxpayer; or the assessment corrects a tax position taken by the taxpayer in relation to a tax position taken by a look-through company in a return of income under section 42B, and the Commissioner and the company have com- pleted the disputes process for that return of income and that tax pos- ition; or (l) the assessment results from an amendment made under section 22G(6); or (lbaa) the Commissioner is making an amendment before finalising the account of a qualifying individual under section 22H; or (lba) the assessment is of a penalty under section 142H or 142I; or 323 Part 4A s 89C Tax Administration Act 1994 Reprinted as at 1 April 2020 (lb) (m) the assessment extinguishes all or part of a taxpayer’s tax loss in accord- ance with section 177C(5); or the assessment includes a calculation by the Commissioner of a tax credit under the family scheme.
Section 89C: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 89C: amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 202(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 89C(db): inserted, on 21 December 2004 (applying to assessments for which notices are issued on or after 1 April 2005), by section 95(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 89C(db): amended, on 3 April 2006, by section 232 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 89C(eb): inserted, on 21 December 2004 (applying to assessments for which notices are issued on or after 1 April 2005), by section 95(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 89C(eb): amended, on 18 December 2006, by section 190 of the Taxation (Savings Invest- ment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 89C(g): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 202(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 89C(i): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 89C(k): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 202(3)(a) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 89C(k): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 202(3)(b) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 89C(k): amended, on 7 October 1998 (applying to assessments made or deemed to be made on or after 1 April 1999), by section 25(1) of the Taxation (Simplification and Other Remedial Mat- ters) Act 1998 (1998 No 101).

Section 89C(ka): inserted, on 1 April 2011, by section 152 of the Taxation (GST and Remedial Mat- ters) Act 2010 (2010 No 130).
Section 89C(l): replaced, on 1 April 2019, by section 51 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 89C(lbaa): inserted (with effect on 1 April 2019), on 23 March 2020, by section 211 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 89C(lba): inserted, on 1 July 2017, by section 13 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 89C(lb): inserted, on 29 August 2011, by section 166 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 89C(m): inserted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 202(4) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 89C(m): amended, on 1 July 2018, by section 39 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

324 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89D Section 89C(m): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
89D Taxpayers and others with standing may issue notices of proposed adjustment (1) If the Commissioner— (a) (b) issues a notice of assessment to a taxpayer; and has not previously issued a notice of proposed adjustment to the tax- payer in respect of the assessment, whether or not in breach of section 89C,— the taxpayer may, subject to subsection (2), issue a notice of proposed adjust- ment in respect of the assessment except to the extent to which the assessment takes into account amounts arising under subpart HB of the Income Tax Act 2007.
(2) A taxpayer who has not furnished a return of income for an assessment period may dispute the assessment made by the Commissioner only by furnishing a return of income for the assessment period.

(2A) For the purpose of subsection (2), section 33(2) does not apply.

(2B) For a taxpayer who is an individual, when an assessment for a tax year is made as described in section 22I(3), the taxpayer may dispute the assessment only by making an adjustment to their final account for the tax year.
(2C) A taxpayer who has not provided a GST tax return for a GST return period may not dispute the assessment made by the Commissioner other than by pro- viding a GST return for the GST return period.

(2D) For the purpose of subsection (2C), section 16(6) of the Goods and Services Tax Act 1985 does not apply.
(2E) If the Commissioner makes an assessment of an amount of research and devel- opment credit, a taxpayer who has not provided a statement under section 68D or 68E in relation to an assessment period may dispute the assessment only by providing a statement for the period within the time allowed under section 68D or 68E, as applicable.
(3) If the Commissioner— (a) issues a notice of disputable decision that is not a notice of assessment; and (b) the notice of disputable decision affects the taxpayer,— the taxpayer, or any other person who has the standing under a tax law to do so on behalf of the taxpayer, may issue a notice of proposed adjustment in respect of the disputable decision.
(4) [Repealed] 325 Part 4A s 89DA Tax Administration Act 1994 Reprinted as at 1 April 2020 (5) For a notice of proposed adjustment issued under this section to have effect, the notice must be issued within the applicable response period.

Section 89D: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 89D(1): amended, on 1 April 2011, by section 153 of the Taxation (GST and Remedial Mat- ters) Act 2010 (2010 No 130).
Section 89D(2): replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 203(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 89D(2A): inserted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 203(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 89D(2B): replaced, on 1 April 2019, by section 52 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 89D(2C): inserted, on 21 December 2004 (applying for GST return periods that begin on or after 1 April 2005), by section 96(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 89D(2D): inserted, on 3 April 2006, by section 233 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 89D(2D): amended, on 31 March 2007 (applying for taxable periods ending on or after 31 March 2007), by section 191(1) of the Taxation (Savings Investment and Miscellaneous Provi- sions) Act 2006 (2006 No 81).
Section 89D(2E): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 643(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 89D(4): repealed, on 21 December 2004 (applying for GST return periods that begin on or after 1 April 2005), by section 96(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
89DA Taxpayer may issue notice of proposed adjustment for taxpayer assessment (1) A taxpayer may issue a notice of proposed adjustment in respect of an assess- ment made by the taxpayer for a tax year or a GST return period except,— (a) (ab) to the extent to which the assessment takes into account amounts arising under subpart HB of the Income Tax Act 2007: to the extent to which the assessment relates to an amount of research and development tax credit and the taxpayer has not filed a research and development supplementary return in relation to the credit within the time allowed under section 33E: (b) if the Commissioner has previously issued a notice of proposed adjust- ment to the taxpayer in respect of the assessment.
(2) A notice of proposed adjustment under this section is not effective unless it is issued within the response period for the notice.
(3) A taxpayer who makes an assessment of an amount of research and develop- ment credit but does not provide a statement under section 68D or 68E in rela- tion to the tax year referred to in subsection (1), may dispute the assessment 326 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89F only by providing a statement for the tax year within the time allowed under section 68D or 68E, as applicable.
(4) A look-through company may issue a notice of proposed adjustment in respect of a return it makes under section 42B for a tax year if the Commissioner has not previously issued a notice of proposed adjustment to the taxpayer in respect of the return.

For the purposes of section 89AB(3), the return is treated as a notice of assessment.
Section 89DA: inserted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 204(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 89DA(1): amended, on 1 April 2011, by section 154(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 89DA(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 89DA(1): amended, on 21 December 2004 (applying to notices issued in relation to GST return periods that begin on or after 1 April 2005), by section 97(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 89DA(1)(a): inserted, on 1 April 2011, by section 154(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 89DA(1)(ab): inserted, on 1 April 2019, by section 31 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).

Section 89DA(1)(b): inserted, on 1 April 2011, by section 154(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 89DA(2): replaced, on 21 December 2004 (applying to notices issued in relation to GST return periods that begin on or after 1 April 2005), by section 97(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 89DA(3): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 644(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 89DA(4): inserted, on 1 April 2011, by section 154(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
89E Election of small claims jurisdiction of Taxation Review Authority [Repealed] Section 89E: repealed, on 29 August 2011 (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 167(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
89F Content of notice of proposed adjustment (1) A notice of proposed adjustment must— (a) contain sufficient detail of the matters described in subsections (2) and (3) to identify the issues arising between the Commissioner and the dis- putant; and (b) be in the prescribed form.
327 Part 4A s 89G Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) A notice of proposed adjustment issued by the Commissioner must— (a) (b) identify the adjustment or adjustments proposed to be made to the assessment; and provide a concise statement of the key facts and the law in sufficient detail to advise the disputant of the grounds for the Commissioner’s pro- posed adjustment or adjustments; and (c) state how the law applies to the facts.
(3) A notice of proposed adjustment issued by a disputant must— (a) (b) (c) (d) identify the adjustment or adjustments proposed to be made to the assessment; and provide a statement of the facts and the law in sufficient detail to advise the Commissioner of the grounds for the disputant’s proposed adjust- ment or adjustments; and state how the law applies to the facts; and include copies of the documents of which the disputant is aware at the time that the notice is issued that are significantly relevant to the issues arising between the Commissioner and the disputant.
Section 89F: replaced, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 99(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 89F(2)(b): amended, on 2 June 2016, by section 129(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 89F(3)(b): amended, on 2 June 2016, by section 129(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

89G Issue of response notice (1) To reject a proposed adjustment, the recipient of the notice of proposed adjust- ment must, within the response period for the notice, notify the issuer that the adjustment is rejected by issuing a response notice.
(2) A notice of response must state concisely— (a) the facts or legal arguments in the notice of proposed adjustment that the issuer of the notice of response considers are wrong; and (b) why the issuer of the notice of response considers those facts or legal arguments to be wrong; and (c) (d) (e) any facts and legal arguments relied on by the issuer of the notice of response; and how the legal arguments apply to the facts; and the quantitative adjustments to any figure referred to in the notice of pro- posed adjustment that result from the facts and legal arguments relied on by the issuer of the notice of response.
328 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89H Section 89G: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 89G(2): replaced, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 100(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
89H Deemed acceptance (1) (2) If a disputant does not, within the response period for a notice of proposed adjustment issued by the Commissioner, reject an adjustment contained in the notice, the disputant is deemed to accept the proposed adjustment and section 89I applies.
If the Commissioner does not, within the response period for a notice of pro- posed adjustment issued by a disputant, reject an adjustment contained in the notice, the Commissioner is deemed to accept the proposed adjustment and section 89J applies.
(3) Where— (a) a disputant does not, within the response period for replying to a notice from the Commissioner rejecting an adjustment proposed by the dispu- tant, notify the Commissioner that they reject all or part of the Commis- sioner’s notice, the disputant is deemed to accept the matters specified in the Commissioner’s notice; or (b) the disputant notifies the Commissioner that they accept all or a part of the Commissioner’s notice,— then, in those circumstances,— (c) (d) section 89I applies as if the matters contained in the Commissioner’s notice were an adjustment or adjustments proposed by the Commis- sioner; and the Commissioner’s notice is deemed, for the purposes of section 89K, to be a notice of proposed adjustment.
(4) If the Commissioner fails to issue a challenge notice in accordance with section 89P, the Commissioner is deemed to accept an adjustment proposed by the dis- putant or the disputant’s statement of position, and section 89J applies.

Section 89H: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 89H(3)(a): amended, on 2 June 2016, by section 130(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 89H(3)(b): replaced, on 2 June 2016, by section 130(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 89H(4): inserted, on 29 August 2011, (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011) by section 168(1) of the Taxation (Tax Adminis- tration and Remedial Matters) Act 2011 (2011 No 63).
329 Part 4A s 89I Tax Administration Act 1994 Reprinted as at 1 April 2020 89I Circumstances where disputant may not challenge adjustment (1) A disputant may not challenge an adjustment proposed by the Commissioner if the disputant— (a) (b) notifies the Commissioner that they accept the adjustment; or is deemed to accept the adjustment, and section 89K does not apply.
(2) The Commissioner must include or take account of each proposed adjustment that is accepted or deemed accepted by a disputant in a notice of assessment issued to the disputant.

Section 89I: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 89I(1)(a): replaced, on 2 June 2016, by section 131 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
89J Where Commissioner accepts adjustment proposed by disputant (1) If the Commissioner accepts or is deemed to accept an adjustment proposed by a disputant, and section 89L does not apply, the Commissioner must include or take account of the adjustment in— (a) (b) a notice of assessment issued to the disputant; and any further notice of assessment or further amended assessment issued to the disputant.
(2) Despite subsection (1), the Commissioner does not have to issue a notice of assessment or an amended assessment that includes or takes into account an adjustment that the Commissioner has accepted, or is deemed to have accepted, if the Commissioner considers that the disputant in relation to the adjustment— (a) was fraudulent: (b) wilfully misled the Commissioner.

Section 89J: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 89J(1): replaced, on 19 December 2007, by section 226 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 89J(2): inserted, on 19 December 2007, by section 226 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 89J(2): amended, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 169(1) of the Taxation (Tax Admin- istration and Remedial Matters) Act 2011 (2011 No 63).
89K Late actions deemed to occur within response period (1) Where— (a) the Commissioner— (i) considers that an exceptional circumstance has prevented a dispu- tant from doing 1 or more of the actions described in subsection (1B); or 330 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89K (ii) considers that the disputant has a demonstrable intention to enter into or continue the disputes process at the time the disputant fails in doing 1 or more of the actions described in subsection (1B); and (b) the disputant sends to the Commissioner— (i) a notice— (A) rejecting an adjustment proposed by the Commissioner in the notice of proposed adjustment referred to in subsection (1B)(a); and (B) specifying the matters required by section 89G; or (ii) a notice of proposed adjustment— (A) in respect of a disputable decision referred to in subsection (1B)(b); and (B) specifying the matters required by section 89F; or (iii) a statement of position,— as soon as reasonably practicable after becoming aware of the dispu- tant’s failure to reject the Commissioner’s proposed adjustment or to issue a notice within the applicable response period, the Commissioner may issue a notice in favour of the disputant stating that— the disputant’s rejection of the Commissioner’s notice of proposed adjustment; or the disputant’s notice of proposed adjustment; or the disputant’s statement of position: (c) (d) (e) is to be treated for all purposes under this Part as if it had been given within the applicable response period.
(1B) For the purposes of subsection (1)(a), the actions are— (a) (b) rejecting, within the applicable response period, an adjustment contained in a notice of proposed adjustment issued by the Commissioner: issuing, within the applicable response period, a notice of proposed adjustment under section 89D or 89DA in respect of a disputable deci- sion: (c) issuing, within the applicable response period, a statement of position.
(2) Subsection (1) may apply even if the Commissioner has already issued a notice of disputable decision that includes or takes account of an adjustment that was proposed by the Commissioner; and, where subsection (1) applies, the notice of disputable decision is to be deemed not to have been issued.
(3) For the purposes of subsection (1),— (a) an exceptional circumstance arises if— 331 Part 4A s 89K Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) (ii) an event or circumstance beyond the control of a disputant pro- vides the disputant with a reasonable justification for not rejecting a proposed adjustment, or for not issuing a notice of proposed adjustment or statement of position, within the response period for the notice: a disputant is late in issuing a notice of proposed adjustment, notice of response or statement of position but the Commissioner considers that the lateness is minimal, or results from 1 or more statutory holidays falling in the response period: (b) an act or omission of an agent of a disputant is not an exceptional cir- cumstance unless— (i) (ii) it was caused by an event or circumstance beyond the control of the agent that could not have been anticipated, and its effect could not have been avoided by compliance with accepted standards of business organisation and professional conduct; or the agent is late in issuing a notice of proposed adjustment, notice of response or statement of position but the Commissioner con- siders that the lateness is minimal, or results from 1 or more statu- tory holidays falling in the response period.
If the Commissioner decides to not issue a notice in favour of the disputant under subsection (1), the Commissioner must issue a notice of that decision (the refusal notice) within 1 month of the disputant sending the relevant notice or statement under subsection (1)(b).
If the Commissioner fails to issue a refusal notice in accordance with subsec- tion (4), then, for the purposes of subsection (6), the Commissioner is treated as issuing such a notice on the day that is 1 month after the disputant sends the relevant notice or statement under subsection (1)(b).

The disputant may challenge the Commissioner’s refusal notice by filing pro- ceedings, in accordance with the Taxation Review Authorities Regulations 1998, within 2 months of the notice’s issue.
For the purposes of this subsection, the Taxation Review Authorities Act 1994, and the Taxation Review Author- ities Regulations 1998, the refusal notice is treated as a notice of disputable decision and the challenge is treated as a challenge under Part 8A.

Section 89K: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 89K(1)(a): replaced, on 29 August 2011, by section 170(1) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 89K(1)(b)(i)(A): amended, on 29 August 2011, by section 170(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 89K(1)(b)(ii): amended, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(5) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
(4) (5) (6) 332 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89L Section 89K(1)(b)(ii)(A): amended, on 29 August 2011, by section 170(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 89K(1)(b)(ii)(A): amended, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(4) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 89K(1)(b)(ii)(B): amended, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(5) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 89K(1)(b)(iii): inserted, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(5) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 89K(1)(d): amended, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(6) of the Taxa- tion (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 89K(1)(e): inserted, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(6) of the Taxa- tion (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 89K(1B): inserted, on 29 August 2011, by section 170(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 89K(3)(a): replaced, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(7) of the Taxa- tion (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 89K(3)(b): replaced, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(7) of the Taxa- tion (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 89K(4): inserted, on 29 August 2011, by section 170(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 89K(5): inserted, on 29 August 2011, by section 170(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 89K(6): inserted, on 29 August 2011, by section 170(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
89L Application to High Court (1) The Commissioner may apply to the High Court for an order allowing the Commissioner to issue a notice rejecting an adjustment proposed by a taxpayer that the Commissioner has accepted, or is deemed to have accepted, if— (a) the Commissioner considers that an exceptional circumstance applies or has prevented the Commissioner from rejecting the adjustment within the response period; and (b) the Commissioner applies— (i) before the Commissioner issues a notice of assessment including the adjustment; or (ii) relying on section 108(2) or section 108A(3).
(1B) The Commissioner may apply to the High Court for an order allowing the Commissioner to issue a challenge notice past the 4 years provided in section 89P(1) if— 333 Part 4A s 89M Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) the Commissioner considers that an exceptional circumstance applies or has prevented the Commissioner from issuing the challenge notice within the 4 years; and (b) the Commissioner applies within the 4 years.
(2) The High Court may— (a) make an order for the purposes of subsection (1) on such terms as the court deems fit; or (b) decline to make an order.

(2B) The High Court may— (a) make an order for the purposes of subsection (1B) on such terms as the court deems fit; or (b) decline to make an order.
(3) For the purposes of subsection (1) or (1B), an exceptional circumstance— (a) is an event or circumstance beyond the control of the Commissioner or an officer of the department that provides the Commissioner with a reasonable justification for not rejecting an adjustment proposed by a disputant within the response period.

(b) [Repealed] Section 89L: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 89L(1B): inserted, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 171(1) of the Taxation (Tax Admin- istration and Remedial Matters) Act 2011 (2011 No 63).
Section 89L(2B): inserted, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 171(2) of the Taxation (Tax Admin- istration and Remedial Matters) Act 2011 (2011 No 63).

Section 89L(3): amended, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 171(3) of the Taxation (Tax Admin- istration and Remedial Matters) Act 2011 (2011 No 63).
Section 89L(3)(b): repealed, on 29 August 2011, by section 171(4) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Disclosure notices Heading: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
89M Disclosure notices (1) Unless subsection (2) applies, and subject to section 89N, the Commissioner must issue a disclosure notice in respect of a notice of proposed adjustment to a disputant at the time or after the Commissioner or the taxpayer, as the case may be, issues the notice of proposed adjustment.
The Commissioner may not issue a disclosure notice in respect of a notice of proposed adjustment if the Commissioner has already issued a notice of disput- (2) 334 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89M able decision that includes, or takes account of, the adjustment proposed in the notice of proposed adjustment.
(3) Unless the disputant has issued a notice of proposed adjustment, the Commis- sioner must, when issuing a disclosure notice,— (a) provide the disputant with the Commissioner’s statement of position; and (b) include in the disclosure notice— (i) (ii) a reference to section 138G; and a statement as to the effect of the evidence exclusion rule.
(4) The Commissioner’s statement of position in the prescribed form must, with sufficient detail to fairly advise the disputant,— (a) (b) (c) (d) give an outline of the facts on which the Commissioner intends to rely; and give an outline of the evidence on which the Commissioner intends to rely; and give an outline of the issues that the Commissioner considers will arise; and specify the propositions of law on which the Commissioner intends to rely.
(5) If the Commissioner issues a disclosure notice to a disputant, the disputant must issue the Commissioner with the disputant’s statement of position within the response period for the disclosure notice.
(6) A disputant’s statement of position in the prescribed form must, with sufficient detail to fairly advise the Commissioner,— (a) (b) (c) (d) give an outline of the facts on which the disputant intends to rely; and give an outline of the evidence on which the disputant intends to rely; and give an outline of the issues that the disputant considers will arise; and specify the propositions of law on which the disputant intends to rely.
(6BA) The Commissioner must issue a statement of position, described in subsection (4), in response to the disputant’s statement of position, unless— (a) (b) the Commissioner issued a statement of position when issuing a disclos- ure notice: on or before the date on which the Commissioner is required to issue the statement of position— (i) (ii) section 89N(1)(c)(viii) applies: any of section 89N(1)(c)(i) to (vi) and (ix) apply.
335 Part 4A s 89M Tax Administration Act 1994 Reprinted as at 1 April 2020 (6B) In subsections (4)(b) and (6)(b), evidence refers to the available documentary evidence on which the person intends to rely, but does not include a list of potential witnesses, whether or not identified by name.
(7) A disputant who does not issue a statement of position in the prescribed form within the response period for the statement of position, is treated as follows: (a) (b) if the Commissioner has proposed the adjustment to the assessment, the disputant is treated as having accepted the Commissioner’s notice of proposed adjustment or statement of position: if the disputant has proposed the adjustment to the assessment, the dispu- tant is treated as not having issued a notice of proposed adjustment.
(8) The Commissioner— (a) may, within the response period for a disputant’s statement of position, provide the disputant with additional information in response to the dis- putant’s statement of position; and (b) must provide the additional information as far as possible in the manner required by subsection (4).

(9) The additional information provided by the Commissioner under subsection (8) is deemed to form part of the Commissioner’s statement of position.
(10) The Commissioner may apply to the High Court for more time to reply to a disputant’s statement of position if— (a) (b) the Commissioner applies before the expiry of the response period for the disputant’s statement of position; and the Commissioner considers it is unreasonable to reply to the disputant’s statement of position within the response period, because of the number or complexity or novelty of matters raised in the disputant’s statement of position.
(11) The disputant may apply to the High Court for more time within which to reply to the Commissioner’s statement of position if— (a) (b) the disputant applies before the expiry of the response period for the Commissioner’s statement of position; and the disputant considers it unreasonable to reply to the Commissioner’s statement of position within the response period, because the issues in dispute had not previously been discussed between the Commissioner and the disputant.
(12) The High Court shall, in considering an application under subsection (11), have regard to the provisions of section 89A and the conduct of the parties to the dispute.

(13) The Commissioner and a disputant may agree to additional information being added, at any time, to either of their statements of position.
336 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89N (14) The additional information provided by the Commissioner or a disputant under subsection (13) is deemed to form part of the provider’s statement of position.

Section 89M: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 89M(1): amended, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 102(1) of the Taxa- tion (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 89M(4): amended, on 2 June 2016, by section 132(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 89M(6): amended, on 2 June 2016, by section 132(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 89M(6BA): replaced, on 24 February 2016, by section 259 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 89M(6B): inserted, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 102(2) of the Taxa- tion (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 89M(7): replaced, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 102(3) of the Taxa- tion (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
89N Completing the disputes process (1) This section applies if— (a) (b) a notice of proposed adjustment has been issued; and the dispute has not been resolved by agreement between the Commis- sioner and the disputant; and (c) none of the following applies: (i) (ii) (iii) (iv) (v) the Commissioner notifies the disputant that, in the Commission- er’s opinion, the disputant in the course of the dispute has com- mitted an offence under an Inland Revenue Act that has had an effect of delaying the completion of the disputes process: the Commissioner has reasonable grounds to believe that the dis- putant may take steps in relation to the existence or location of the disputant’s assets to avoid or delay the collection of tax from the disputant: the Commissioner has reasonable grounds to believe that a person who is an associated person of the disputant may take steps in relation to the existence or location of the disputant’s assets to avoid or delay the collection of tax from the disputant: the disputant has begun judicial review proceedings in relation to the dispute: a person who is an associated person of the disputant and is involved in another dispute with the Commissioner involving sim- ilar issues has begun judicial review proceedings in relation to the other dispute: 337 Part 4A s 89N Tax Administration Act 1994 Reprinted as at 1 April 2020 (vi) during the disputes process, the disputant receives from the Com- missioner a requirement under a statute to produce information relating to the dispute and fails to comply with the requirement within a period that is specified in the requirement: (vii) [Repealed] (viii) the disputant and the Commissioner agree, recording their agree- ment in a document, that they have reached a position in which the dispute would be resolved more efficiently by being submitted to the court or Taxation Review Authority without completion of the disputes process: (ix) the disputant and the Commissioner agree, recording their agree- ment in a document, to suspend the disputes process pending a decision in a test case referred to in section 89O.
(2) If this section applies, the Commissioner may not amend an assessment under section 113 before one of the following occurs: (a) (b) the Commissioner or the disputant accepts a notice of proposed adjust- ment, notice of response, or statement of position issued by the other: the Commissioner considers a statement of position issued by the dispu- tant.
(3) Despite subsection (2), the Commissioner may apply to the High Court for an order that allows more time for the completion of the disputes process, or for an order that completion of the disputes process is not required.

(4) (5) The Commissioner must make an application under subsection (3) within the period of time during which the Commissioner would otherwise be required, under the Inland Revenue Acts, to make an amended assessment.
If the Commissioner makes an application under subsection (3), the Commis- sioner must make an amended assessment by the last day of the period that— (a) begins on the day following the day by which the Commissioner, in the absence of the suspension, would be required under the Inland Revenue Acts to make the amended assessment; and (b) contains the total of— (i) the number of days between the date on which the Commissioner files the application in the High Court and the earliest date on which the application is decided by the High Court or the applica- tion or dispute is resolved: (ii) the number of days allowed by an order of a court as a result of the application.
338 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 4A s 89O Section 89N: inserted, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 103(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 89N(1)(c)(iii): replaced, on 1 April 2010, by section 645(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 89N(1)(c)(v): replaced, on 1 April 2010, by section 645(2) of the Taxation (International Tax- ation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 89N(1)(c)(vi): amended, on 3 April 2006, by section 235(1)(a) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 89N(1)(c)(vi): amended, on 3 April 2006, by section 235(1)(b) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 89N(1)(c)(vii): repealed, on 29 August 2011 (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 173(1) of the Taxation (Tax Administration and Remedial Mat- ters) Act 2011 (2011 No 63).
Section 89N(1)(c)(viii): amended, on 2 June 2016, by section 133(1) of the Taxation (Transforma- tion: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 89N(1)(c)(ix): replaced, on 18 March 2019, by section 53 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 89N(5): replaced, on 3 April 2006, by section 235(2) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

89O Test cases (1) This section applies if— (a) a dispute between a disputant and the Commissioner has been identified; and (b) the Commissioner has designated a separate challenge as a test case.
(2) The disputant and the Commissioner may agree, recording their agreement in a document, to suspend the proceedings in the dispute because there is signifi- cant similarity between the facts and questions of law in the dispute and the facts and questions of law in the challenge that has been designated as a test case.
(3) A suspension that is agreed under subsection (2) starts on the date of the agree- ment and ends on the earliest of— (a) (b) (c) the date of the court’s decision in the test case: the date on which the test case is otherwise resolved: the date on which the dispute is otherwise resolved.

(4) (5) The Commissioner may make an assessment or perform an action in relation to a suspended dispute that is consistent with the resolution of the test case.
The Commissioner must make an amended assessment, or perform an action, that is the subject of a suspended dispute by the later of the following: (a) (b) the day that is 60 days after the last day of the suspension: the last day of the period that— 339 Part 4A s 89P Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) begins on the day following the day by which the Commissioner, in the absence of the suspension, would be required under the Inland Revenue Acts to make the amended assessment, or perform the action; and (ii) contains the same number of days as does the period of the sus- pension.
Section 89O: inserted, on 21 December 2004 (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 103(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 89O(2): amended, on 2 June 2016, by section 134 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 89O(5): replaced, on 3 April 2006, by section 236 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

89P Challenge notice for taxpayer-initiated disputes (1) The Commissioner must issue a challenge notice to a disputant within 4 years of the disputant issuing a notice of proposed adjustment, unless— (a) (b) section 89L(2B)(a) applies: section 89J(2) applies.
(2) Despite subsection (1), the Commissioner does not have to issue a challenge notice to the extent to which the dispute has ended.

(3) A challenge notice may not be issued before the Commissioner issues a state- ment of position, unless 1 or more of section 89N(1)(c)(i) to (ix) apply.

(4) A challenge notice must state that— (a) the Commissioner will not be issuing an amended assessment that includes or takes into account the adjustment proposed by the disputant; and (b) a challenge may proceed.
Section 89P: inserted, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 174(1) of the Taxation (Tax Admin- istration and Remedial Matters) Act 2011 (2011 No 63).
Part 5 Determinations Determinations in relation to financial arrangements For the purposes of the old financial arrangements rules, the Commissioner may determine the following matters: (a) how the yield to maturity method is to be applied to any financial arrangement or class of financial arrangement for the purposes of section EZ 35(2) (except the proviso) of the Income Tax Act 2007: 90 (1) 340 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 90 (b) (c) (d) (e) (f) how the straight-line method is to be applied to any financial arrange- ment or class of financial arrangement for the purposes of section EZ 35(3) of that Act: the method for determining income deemed to be derived or expenditure deemed to be incurred in relation to any financial arrangement or class of financial arrangement for the purposes of section EZ 35(6) (except the proviso) of that Act that results in the allocation to each income year of an amount that has regard to the tenor of section EZ 35(2) of that Act: the method or methods that may be applied in determining income deemed to be derived or expenditure deemed to be incurred in relation to any financial arrangement or arrangements, or class or classes of finan- cial arrangements, for the purposes of the provisos to subsections (2) and (6)(a) of section EZ 35 of that Act (which financial arrangements may be specified or differentiated by the Commissioner by reference to the type of financial arrangement, any characteristics of such arrangements, the purpose or purposes for which any such arrangement was originally acquired or issued, or otherwise): the market, the method or methods, and the source of information used to determine market values that may be used for the purposes of section EZ 35(7) of that Act: whether or not, and in what circumstances, a method or methods may qualify for allowance by the Commissioner under section EZ 35(8) of that Act, and the circumstances or conditions under which a change in any such method may qualify for approval by the Commissioner:
 (g) where an excepted financial arrangement is part of a financial arrange- ment, the method for determining the part of— (i) (ii) (iii) the income, gain or loss, or expenditure: the acquisition price: the consideration receivable by the holder or payable by the issuer,— that is attributable to the excepted financial arrangement: (h) the method for determining the discounted value of amounts payable for— (i) (ii) goods or services under trade credits; or property that is acquired or sold under agreements for the sale and purchase of property or specified options: (i) (j) the method for determining the discounted value of hire purchase pay- ments payable under any hire purchase agreement: the method for determining under sections FM 18 to FM 20 of that Act the consideration to be taken into account under section EZ 38 of that 341 Part 5 s 90 Tax Administration Act 1994 Reprinted as at 1 April 2020 Act in the case of a disposition of a financial arrangement between mem- bers of the same consolidated group of companies: (k) [Repealed] and the class of persons by whom such determination may be applied: provided that the acceptance by the Commissioner of a method under the provisos to section EZ 35(2) or (6) of that Act shall not constitute the making of a determination.
(2) Any determination made under any of paragraphs (a), (c), (e), (g), (h), and (j) of subsection (1) shall be binding on persons for the purposes of the old finan- cial arrangements rules.
(3) Any person who issues or holds, or who intends to issue or hold, a financial arrangement may apply to the Commissioner to exercise the Commissioner’s discretion to make a determination under subsection (1), and every such appli- cation shall be made in accordance with such procedure as may be prescribed by regulations made under this Act; or, if no such regulations have been made or the regulations do not provide for the eventuality that occurs, in accordance with such procedure as may be prescribed by the Commissioner.
(4) (5) (6) [Repealed] [Repealed] The Commissioner may at any time— (a) make a determination that varies, cancels, restricts or extends in scope an earlier determination made under this section: (b) issue a notice that cancels a determination made under this section.
(6B) A person who acquires or issues a financial arrangement before the date of notification or publication of a determination, or notice, that is authorised by subsection (6) is not required to apply the determination to the financial arrangement, or treat the notice as affecting the financial arrangement, until the date that is 4 years after that date of notification or publication.
(7) All determinations made by the Commissioner under subsection (1) and notices issued by the Commissioner under subsection (6)(b) shall be published within 30 days of the making of the determination or notice, in a publication chosen by the Commissioner and in such form as may be specified by regulations made under this Act.

(8) (9) For the purposes of this section a determination or notice shall be deemed to be made when it is signed by the Commissioner.
If a person has applied a determination under subsection (1), an assessment made in respect of the person must be in accordance with the determination.
(10) Subsection (9) does not apply if— 342 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 90 (a) (b) since the date of the determination, the legislation on which the deter- mination was based has been repealed or amended to the detriment of the person relying on the determination; or there was a material misrepresentation or omission in the application for the determination, whether intentional or not.
Compare: 1976 No 65 s 64E Section 90(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90(1)(c): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 449 of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 90(1)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90(1)(c): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 237(1) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 90(1)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90(1)(d): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 449 of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 90(1)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90(1)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 90(1)(d): amended, on 10 October 2000 (applying on and after 20 May 1999), by section 68(2) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 90(1)(e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90(1)(f): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90(1)(g): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 90(1)(j): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90(1)(j): amended, on 12 December 1995, by section 6(1) of the Tax Administration Amend- ment Act (No 3) 1995 (1995 No 77).
343 Part 5 s 90AA Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 90(1)(k): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90(1) proviso: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90(4): repealed, on 1 October 1996, by section 12 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 90(5): repealed, on 1 October 1996, by section 12 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 90(6): replaced, on 21 December 2004, by section 104(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 90(6B): inserted, on 21 December 2004, by section 104(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 90(7): amended, on 7 September 2010, by section 139(a) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 90(7): amended, on 7 September 2010, by section 139(b) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 90(7): amended, on 21 December 2004, by section 104(2)(a) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 90(8): amended, on 21 December 2004, by section 104(3) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 90(9): replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 205(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 90(10): inserted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 205(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
90AA Application of determinations made under section 90 (1) A determination made under section 90 applies, in principle, to a financial arrangement to which subpart EW of the Income Tax Act 2007 applies until a new determination that is relevant to the financial arrangement is made by the Commissioner under section 90AC.
(2) Once a determination is made under section 90AC, a person must apply that determination to a financial arrangement to which subpart EW of the Income Tax Act 2007 applies, and must not apply the determination made under sec- tion 90.

Section 90AA: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 74(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 90AA(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90AA(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
344 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 90AC Section 90AA(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90AA(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
90AB Application for determination (1) A person who becomes, or who intends to become, a party to a financial arrangement may apply to the Commissioner for a determination to be made under section 90AC(1).

(2) Unless subsection (3) applies, an application must be made in accordance with regulations made under this Act.
(3) If no regulations have been made under this Act or if regulations made do not provide for the eventuality that occurs, an application must be made in accord- ance with a procedure that the Commissioner prescribes.

Section 90AB: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 74(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
90AC Determinations relating to financial arrangements (1) For the purpose of the financial arrangements rules in subpart EW of the Income Tax Act 2007, the Commissioner may determine the following: (a) (b) (bb) (c) (d) (e) how the yield to maturity method applies to a financial arrangement or class of financial arrangements under section EW 16 of that Act: how the straight line method applies to a financial arrangement or class of financial arrangements under section EW 17 of that Act: the method that may be applied to determine the income derived or expenditure incurred for a financial arrangement or class of financial arrangements under section EW 15E(2)(d) or EW 15I(2)(c) of the Income Tax Act 2007: the market, the method, and the source of information, that a person may use to determine market value under section EW 18 of that Act: the method for determining the income derived or expenditure incurred for a financial arrangement or class of financial arrangements under sec- tion EW 20 of that Act: the alternative method that may be applied to determine the income derived or expenditure incurred for a financial arrangement or class of financial arrangements under either section EW 16(2) or EW 20(2) of that Act: (f) whether a method meets the requirements of section EW 23(2) of that Act and may be treated as complying with the consistency requirement: 345 Part 5 s 90AC Tax Administration Act 1994 Reprinted as at 1 April 2020 (g) whether or not a method may be changed under section EW 23(3) of that Act and the circumstances or conditions under which a change in method is allowed: (h) (i) (j) (k) if an excepted financial arrangement is part of a financial arrangement, the method for determining the portion of the income, gain, loss, expenditure, consideration paid, or consideration received that is solely attributable to the excepted financial arrangement: the method for determining the future value, discounted value, or a com- bination of both the future and discounted values of amounts paid or payable on the
 date the first right in the contracted property is transferred or services are provided under an agreement to which either section EW 32(5) or (6) of that Act applies: the method for determining under sections FM 18 to FM 20 of that Act the consideration to be taken into account under section EW 31 of that Act in the case of a financial arrangement that is disposed of between members of the same consolidated group of companies: the exchange rate that a taxpayer or a class of taxpayer may use, and the circumstances in which the rate may be used under section EW 34(4) of that Act, having regard to the costs that the taxpayer or class of taxpayer would incur in using a rate available under section EW 34(4)(a) or (b) of that Act.
(2) The Commissioner may also determine the class of persons that may apply a determination.

(3) A determination made under any of subsection (1)(a), (1)(d), (1)(h), (1)(i), or (1)(j) is binding on persons who are subject to the financial arrangements rules.

(4) A determination is not made when the Commissioner accepts an alternative method to the yield to maturity method under section EW 16 of the Income Tax Act 2007 or an alternative method under section EW 20 of that Act.
(5) For the purpose of subsection (1)(e), the Commissioner may specify or differ- entiate financial arrangements by reference to type, characteristics, the purpose for which the arrangements were entered into, or in any other way.
(6) The Commissioner may at any time— (a) make a determination that varies, cancels, restricts or extends in scope an earlier determination under this section: (b) (c) issue a notice that cancels a determination made under this section: correct a typographical or minor error without cancelling the determin- ation and making a new determination, provided that the correction does not change the meaning of the determination.
346 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 90AC Section 90AC: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 74(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 90AC(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90AC(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90AC(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90AC(1)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90AC(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90AC(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90AC(1)(bb): inserted (with effect on 1 April 2007), on 19 December 2007, by section 227(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 90AC(1)(bb): amended, on 1 April 2008, by section 227(2) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 90AC(1)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90AC(1)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90AC(1)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90AC(1)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90AC(1)(e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90AC(1)(e): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90AC(1)(f): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90AC(1)(f): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90AC(1)(g): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
347 Part 5 s 90AD Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 90AC(1)(g): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90AC(1)(h): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 90AC(1)(i): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90AC(1)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 90AC(1)(j): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90AC(1)(j): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 90AC(1)(k): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90AC(1)(k): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 90AC(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90AC(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90AC(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 90AC(6): replaced, on 21 December 2004, by section 105 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 90AC(6)(b): amended, on 2 June 2016, by section 135(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 90AC(6)(c): inserted, on 2 June 2016, by section 135(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
90AD Notification of determinations and notices (1) The Commissioner must publish a determination or notice made under section 90AC not later than 30 days after the date the determination or notice is made, in a publication chosen by the Commissioner.

The determination or notice must be published in a form that is specified by regulations made under this Act.

(2) A determination or notice is made under section 90AC when it is signed by the Commissioner.
If a person has applied a determination under section 90AC, an assessment made in respect of the person must be in accordance with the determination.
(3) 348 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 90AF (4) Subsection (3) does not apply if— (a) (b) since the date of the determination, the legislation on which the deter- mination was based has been repealed or amended to the detriment of the person relying on the determination; or there was a material misrepresentation or omission in the application for the determination, whether intentional or not.
Section 90AD: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 74(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 90AD heading: amended, on 21 December 2004, by section 106(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 90AD(1): amended, on 7 September 2010, by section 140(a) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 90AD(1): amended, on 7 September 2010, by section 140(b) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 90AD(1): amended, on 21 December 2004, by section 106(2) of the Taxation (Venture Cap- ital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 90AD(2): amended, on 21 December 2004, by section 106(3) of the Taxation (Venture Cap- ital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 90AD(3): replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 206(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 90AD(4): inserted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 206(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
90AE Four-year period in which determination not required to be applied A person who enters into a financial arrangement before the date of notification or publication of a determination, or notice, that is authorised by section 90AC(6)(a) or (b) is not required to apply the determination to the financial arrangement, or treat the notice as affecting the financial arrangement, until the date that is 4 years after that date of notification or publication.
Section 90AE: replaced, on 21 December 2004, by section 107 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 90AE: amended, on 2 June 2016, by section 136 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
90AF Imputation arrangement to obtain tax advantage (1) If an arrangement to obtain a tax advantage arises as described in section GB 35 of the Income Tax Act 2007, the Commissioner may make any of the fol- lowing determinations: (a) (b) a determination whether the arrangement results in an account advant- age, a tax credit advantage, or both: a determination whether a streaming arrangement as described in section GB 35(3) of that Act is subject to section GB 36(1) or (2) of that Act: 349 Part 5 s 90AG Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) (d) a determination of the amount of the imputation credit that is subject to the arrangement: a determination of the tax year in which the arrangement commenced, being the year in which the first reasonably identifiable step in the arrangement took place.
(2) The Commissioner must give notice of any determination under subsection (1) to the company whose account is affected by the arrangement, as soon as is convenient.

(3) The notice may be included in— (a) (b) a notice of assessment under section 111(1); or a determination under section 104B.

(4) Failure to comply with subsection (2) does not invalidate the determination.
Section 90AF: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90AF(1)(c): amended, on 1 April 2017, by section 334 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
90AG Maori authority arrangements to obtain tax advantage (1) If an arrangement to obtain a tax advantage arises as described in section GB 42 of the Income Tax Act 2007, the Commissioner may make any of the fol- lowing determinations: (a) (b) (c) (d) a determination whether the arrangement results in an account advant- age, a tax credit advantage, or both: a determination whether a streaming arrangement as described in section GB 42(3) of that Act is subject to section GB 43(1) or (2) of that Act: a determination of the amount of the Maori authority credit that is sub- ject to the arrangement: a determination of the tax year in which the arrangement commenced, being the year in which the first reasonably identifiable step in the arrangement took place.
(2) The Commissioner must give notice of any determination under subsection (1) to the Maori authority whose account is affected by the arrangement, as soon as is convenient.

(3) The notice may be included in— (a) (b) a notice of assessment under section 111(1); or a determination under section 104B.

(4) Failure to comply with subsection (2) does not invalidate the determination.
Section 90AG: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
350 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 90A 90A Determinations in relation to apportionment of interest costs (1) For the purpose of subpart FE of the Income Tax Act 2007, the Commissioner may determine the extent to which a financial arrangement provides funds to a party under the arrangement.

(2) Any determination made under subsection (1) shall be binding on persons for the purposes of subpart FE of the Income Tax Act 2007.
(3) Any taxpayer may apply to the Commissioner to exercise the Commissioner’s discretion to make a determination under subsection (1), and every such appli- cation shall be made in accordance with such procedure as may be prescribed by regulations made under this Act; or, if no such regulations have been made or the regulations do not provide for the eventuality that occurs, in accordance with such procedure as may be prescribed by the Commissioner.
(4) (5) (6) [Repealed] [Repealed] The Commissioner may at any time— (a) make a determination that varies, cancels, restricts or extends in scope an earlier determination under this section: (b) issue a notice that cancels a determination under this section.
(6B) A person who enters into a financial arrangement before the date of notification or publication of a determination, or notice, that is authorised by subsection (6) is not required to apply the determination to the financial arrangement, or treat the notice as affecting the financial arrangement, until the first tax year that commences after that date of notification or publication.
(7) All determinations made by the Commissioner under subsection (1) and notices issued by the Commissioner under subsection (6)(b) shall be published within 30 days of the making of the determination or notice, in a publication chosen by the Commissioner and in such form as may be specified by regulations made under this Act.

(8) (9) For the purposes of this section, a determination or notice shall be deemed to be made when it is signed by the Commissioner.
If a person has applied a determination under subsection (1), an assessment made in respect of the person must be in accordance with the determination.

(10) Subsection (9) does not apply if— (a) (b) since the date of the determination, the legislation on which the deter- mination was based has been repealed or amended to the detriment of the person relying on the determination; or there was a material misrepresentation or omission in the application for the determination, whether intentional or not.
351 Part 5 s 91 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 90A: inserted, on 12 December 1995 (applying with respect to the tax on income derived in the 1996–97 income year and subsequent years), by section 2(1) of the Tax Administration Amend- ment Act (No 2) 1995 (1995 No 72).

Section 90A(1): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 75(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 90A(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 90A(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 90A(4): repealed (with effect on 1 October 1996), on 23 September 1997, by section 73(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 90A(5): repealed (with effect on 1 October 1996), on 23 September 1997, by section 73(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 90A(6): replaced, on 21 December 2004, by section 108(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 90A(6B): inserted, on 21 December 2004, by section 108(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 90A(6B): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 90A(7): amended, on 7 September 2010, by section 141(a) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 90A(7): amended, on 7 September 2010, by section 141(b) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 90A(7): amended, on 21 December 2004, by section 108(2)(a) of the Taxation (Venture Cap- ital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 90A(8): amended, on 21 December 2004, by section 108(3) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 90A(8)(2)(b): amended, on 21 December 2004, by section 108(2)(a) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 90A(9): replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 207(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 90A(10): inserted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 207(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Determinations in relation to petroleum mining operations For the purposes of the Income Tax Act 2007, if a question arises as to— (a) (b) in any case where the holder of a petroleum permit disposes of the per- mit, the proportion of the permit disposed of; or in any case where a petroleum permit is disposed of together with petrol- eum mining assets, the consideration and the deductions to be attributed to— (i) the permit; and 91 (1) 352 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91 (ii) any asset of the kind described in section CT 7(1)(b) or (c) of the Income Tax Act 2007; or whether, and if so when, a permit has been relinquished; or the year or date of first commercial production for a permit area in which a petroleum miner holds an interest; or whether any expenditure incurred before 16 December 1991 on an exploratory well contributed to defining the scope, character, or size of any deposit of petroleum; or in the case where petroleum mining operations are carried on outside New Zealand, the foreign equivalent of— (c) (d) (e) (f) (i) (ii) (iii) (iv) a prospecting permit; or a mining permit; or the extension of a mining permit; or the relinquishment of a permit,— that question shall be determined, for the purposes of ascertaining the income of the petroleum miner for any year,— (g) (h) by agreement between the petroleum miner or petroleum miners affected and the Commissioner; or in the absence of such agreement, by the Commissioner after consulting, if the Commissioner considers it necessary, with any organisation or per- son having relevant expertise or information.
(1B) For the purposes of subsection (1)(f), the Crown Minerals Act 1991 is used to determine by analogy the equivalents in the context of the relevant foreign regime for the licensing and conduct of petroleum mining operations of— (a) (b) (c) obtaining a permit; or determining whether or when a permit has been relinquished; or interpreting other relevant documents or matters relating to the licensing and conduct of petroleum operations.
(2) Where the Commissioner is satisfied that a determination made under this sec- tion should be varied or rescinded, or restricted or extended in scope, the Com- missioner may make a fresh determination (whether by agreement with the pet- roleum miner or miners affected or by the Commissioner after such consult- ation, if any, as the Commissioner considers necessary) which shall be effective to vary, rescind, restrict, or extend the earlier determination.
(3) Where the Commissioner makes a determination under subsection (1) or sub- section (2),— (a) the determination shall be subject to such terms and conditions as are agreed or as the Commissioner may specify; and 353 Part 5 s 91AA Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) the Commissioner shall give notice of the determination and any terms and conditions to the petroleum miner in respect of whom the determin- ation is made within a reasonable period of time.
(4) (5) (6) [Repealed] [Repealed] For the purpose of determining any question under subsection (1) or subsection (2), the Commissioner may consult with the appropriate government depart- ment or other body, or with any other organisation or person having relevant expertise or information, and any government department or government body so consulted shall provide such assistance or advice as the Commissioner reasonably requires.
(7) [Repealed] Compare: 1976 No 65 s 214L Section 91(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 91(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91(1): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 450 of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 91(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91(1)(b)(ii): replaced, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91(1)(b)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91(1B): inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91(3)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91(4): repealed, on 1 October 1996, by section 13 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 91(5): repealed, on 1 October 1996, by section 13 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 91(7): repealed, on 1 October 1996, by section 13 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
91AA Determinations in relation to standard-cost household service (1) For the purpose of the Inland Revenue Acts, the Commissioner may determine that a service is a standard-cost household service if— (a) the activity of providing the service is carried on by taxpayers who are natural persons; and 354 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AA (b) (c) the activity of providing the service requires the use of each taxpayer’s domestic accommodation in activities that commonly occur in a family household; and the Commissioner considers that the determination would result in a sig- nificant reduction in compliance costs for providers of the service with- out inappropriate— (i) (ii) risk to the revenue of the Crown: demands on the resources of the Commissioner as a result of the administrative and enforcement duties that would be associated with the determination: (iii) inaccuracy, for a significant number of providers, of any determin- ation by the Commissioner of the costs of providing the service.
(2) For the purpose of calculating the income tax liability of natural persons who derive an amount in a tax year from a standard-cost household service, the Commissioner may determine for the income year and the standard-cost house- hold service— (a) (b) (c) (d) (e) requirements for the exemption under section CW 61 of the Income Tax Act 2007 of income that a taxpayer derives from providing the standard- cost household service: a figure for a cost or costs that for the purpose of this Act may be treated as being incurred by a taxpayer in deriving exempt income from provid- ing the standard-cost household service: a method that a taxpayer may use to calculate a figure for a cost or costs that for the purpose of this Act may be treated as being incurred by a taxpayer in deriving exempt income from providing the standard-cost household service: a figure for a cost or costs that for the purpose of this Act may be treated as being incurred by a taxpayer in deriving income from providing the standard-cost household service: a method that a taxpayer may use to calculate a figure for a cost or costs that for the purpose of this Act may be treated as being incurred by the taxpayer in deriving income from providing the standard-cost household service: (f) requirements for the application of a determination under paragraphs (a) to (e).
(3) A taxpayer who in a tax year derives an amount from providing a standard-cost household service may, in calculating the taxpayer’s income tax liability for the tax year, elect to use a figure for a cost or costs or a method of calculating such a figure that the Commissioner has determined under subsection (2) to be appropriate for the taxpayer.
355 Part 5 s 91AA Tax Administration Act 1994 Reprinted as at 1 April 2020 (4) A taxpayer who makes an election under subsection (3) to use a figure or method must not use, in calculating the taxpayer’s income tax liability for the tax year, any figure for an additional cost of providing the standard-cost house- hold service if the figure or method in the Commissioner’s determination relates to a type of cost that includes the additional cost.
(5) If the Commissioner is satisfied that a determination that is made under this section should be varied or rescinded, or restricted or extended in scope, the Commissioner may make a fresh determination that varies, rescinds, restricts or extends that determination.

(6) A determination that is made by the Commissioner under this section must be published within 30 days of the making of the determination, in a publication chosen by the Commissioner.
(7) A determination that is made by the Commissioner under this section may apply for tax years that are specified in the determination.

Section 91AA: inserted, on 25 November 2003, by section 120 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 91AA(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91AA(2): amended (with effect on 25 November 2003), on 21 December 2004 (applying for 2003–04 and subsequent income years), by section 109(1) of the Taxation (Venture Capital and Mis- cellaneous Provisions) Act 2004 (2004 No 111).

Section 91AA(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AA(2)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AA(2)(e): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91AA(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AA(3): amended (with effect on 25 November 2003), on 21 December 2004 (applying for 2003–04 and subsequent income years), by section 109(3) of the Taxation (Venture Capital and Mis- cellaneous Provisions) Act 2004 (2004 No 111).
Section 91AA(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AA(6): amended, on 7 September 2010, by section 142(a) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91AA(6): amended, on 7 September 2010, by section 142(b) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91AA(7): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
356 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AAC 91AAB Determinations relating to types and diminishing values of listed horticultural plants (1) For the purpose of sections DO 5 to DO 9 of the Income Tax Act 2007, the Commissioner may determine— (a) (b) that a type of horticultural plant, tree, vine, bush, cane, or other similar plant that is cultivated on land, is a type of listed horticultural plant: the banded rate set out in Schedule 12, column 1 of that Act that is to be used to calculate the diminishing value for a type of listed horticultural plant.
(2) In making a determination, the Commissioner must take into account the esti- mated useful life of the type of plant, and may also take into account— (a) (b) the main purpose for which the type of plant is cultivated: the manner in which the type of plant is cultivated and managed.

(3) (4) The determination may set out the income year or income years for which it is to apply, but may not apply for income years before the 2003–04 income year.
The determination may provide for the extension, limitation, variation, cancel- lation or revocation of an earlier determination.

(5) A person affected by a determination made under this section may dispute or challenge the determination under Parts 4A and 8A.
(6) Within 30 days of issuing a determination under this section, the Commissioner must publish a notice in a publication chosen by the Commissioner that— (a) (b) gives notice that the determination has been issued; and states where copies of the determination can be obtained.

Section 91AAB: inserted, on 21 December 2004 (applying for 2003–04 and subsequent income years), by section 110(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 91AAB(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 91AAB(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AAB(6): amended, on 7 September 2010, by section 143 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Determinations relating to prepayments Heading: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
91AAC Exemptions from section EA 3 of Income Tax Act 2007 (1) For the purposes of section EA 3 of the Income Tax Act 2007, the Commis- sioner may determine whether and the extent to which a person is not required to comply with section EA 3 of the Act in relation to an unexpired portion of 357 Part 5 s 91AAD Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) (3) expenditure (except expenditure on employment income for services that have been performed), having regard to— (a) (b) the nature and amount of the kinds of expenditure that the person regu- larly incurs: the nature and size of the activity giving rise to the expenditure that the person incurs: (c) the costs of the person in complying with section EA 3 of the Act: (d) whether, for the person and the expenditure, the difference between expenditure incurred under section EA 3 of the Act and expenditure that would be allowed as a deduction if the Commissioner were to exercise the discretion under this section is not material.
The Commissioner may cancel a determination under this section at any time.

In this section, a reference to a person includes a class of persons.

Compare: 1994 No 164 s EF 1(3), (4) Section 91AAC: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91AAC heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 91AAC(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Determinations relating to livestock Heading: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

91AAD Determination on methods for calculating value of specified livestock under national standard cost scheme This section describes the matters that a determination under section EC 24 of the Income Tax Act 2007 may provide.
The determination may provide 1 or more methods for calculating the average cost of each type, class, or age grouping of livestock that a person has on hand at the end of an income year, and for incorporating the costs for homebred live- stock and purchased livestock in that average cost.

The determination may provide for the age groupings of immature and mature livestock of each type to which the average costs apply.
The determination may provide 1 or more inventory control methods under which mature livestock must be accounted for, or the setting of minimum standards for an inventory control method.

The determination may provide the way in which the determination applies when animals of the same type, class, or other category are valued both under section EC 22 of the Income Tax Act 2007 and under another valuation (1) (2) (3) (4) (5) 358 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AAE method.
For the purposes of this section, the other valuation methods are mar- ket value, replacement price, and the high-priced livestock valuation method.
(6) The determination may provide for conditions or limitations on the valuation of livestock under section EC 22 of the Income Tax Act 2007, including— (a) (b) a restriction on valuing livestock of a particular type, class, or other cat- egory under that section if livestock of the same type, class, or category are also valued under another valuation method; and the setting of a notice requirement for elections of valuation method for livestock affected by a restriction imposed under paragraph (a).
The determination may provide for the valuation of livestock when livestock was previously valued using another valuation method.

The determination may provide for 1 or more classes of person by whom the determination may be applied, and for the income year or years for which it is to apply.

The determination may provide for the extension, limitation, variation, or revo- cation of an earlier determination.
(7) (8) (9) Compare: 1994 No 164 s EL 4(6) Section 91AAD: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AAD(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AAD(5): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 91AAD(6): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
91AAE Publication and revocation of determinations relating to livestock (1) A determination issued under any of sections EC 15, EC 23, and EC 24 of the Income Tax Act 2007 must be published no later than 30 days after it has been signed by the Commissioner, in a publication chosen by the Commissioner.
(2) If the Commissioner revokes a determination made under section EC 15, EC 23, or EC 24 of the Income Tax Act 2007, and substitutes a new determination, that new determination does not apply for an income year that ends on or before the day 30 days before the day on which the new determination is pub- lished.
Compare: 1994 No 164 ss EL 3A(2), (3), EL 4(7), (8), EL 8(2), (3) Section 91AAE: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AAE(1): amended, on 7 September 2010, by section 144(1)(a) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
359 Part 5 s 91AAF Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 91AAE(1): amended, on 7 September 2010, by section 144(1)(b) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91AAE(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AAE(2): amended, on 7 September 2010, by section 144(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91AAE(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Determinations relating to depreciation Heading: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
91AAF Determination on economic rate (1) Having followed the procedure in section EE 27, EE 28, EE 30, or EZ 23 of the Income Tax Act 2007, the Commissioner may set in a determination— (a) (b) only the diminishing value rate for the kind of item; or both the diminishing value rate and the straight-line rate for the kind of item.

(1B) For the purposes of subsection (1), the rate set by the Commissioner may be a default rate for kinds of items of depreciable property.
(2) An economic rate set in a determination may be expressed to apply in any way, including— (a) (b) to items of a kind, whenever they are acquired or used; or to items of a kind, having regard to— (i) (ii) the date on which, or income year in which, a particular person acquired or used such an item; or the date on which, or income year in which, any person first acquired or used such an item; or (iii) whether or not such an item has been used before in New Zealand or elsewhere or has been available for use before in New Zealand or elsewhere.
This subsection is overridden by subsection (3).
(3) A determination setting an economic rate cannot be expressed to apply to an item of depreciable property that— (a) is already subject to a higher economic rate under an existing determin- ation; and (b) is acquired— (i) before the date on which the new determination is issued; or 360 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AAG (ii) after the date on which the new determination is issued, under a binding contract entered into before that date.
This subsection is overridden by subsection (4).

(4) A determination setting an economic rate can be expressed to apply to an item of depreciable property that— (a) (b) is already subject to a higher economic rate under an existing determin- ation; and is reacquired after the date on which the new determination is issued, by the person who disposed of it before the date on which the new deter- mination is issued.
(5) A determination made under this section may apply to an item of depreciable property to which section EE 27, EE 28, or EE 30 of the Income Tax Act 2007 applies if the item is acquired or used by a person before the commencement of this section.

(6) The Commissioner may revoke a determination setting an economic rate.

The revocation takes effect on the day after the date of publication of the Gazette in which notification under section 91AAK is made.
Compare: 1994 No 164 s EG 4(2), (6), (7) Section 91AAF: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AAF(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AAF(1B): inserted (with effect on 1 April 2005), on 6 October 2009 (applying for 2005– 06 and later income years), by section 646(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 91AAF(4)(b): replaced (with effect on 3 April 2006), on 6 October 2009 (applying for 2005– 06 and later income years), by section 646(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 91AAF(5): inserted, on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 238(3) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 91AAF(5): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AAF(6): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 646(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
91AAG Determination on special rates and provisional rates (1) A person may apply to the Commissioner for the issue of a determination allowing them to use for an item, for a specified income year or years,— (a) a special rate higher or lower than the economic rate set in a determin- ation under section 91AAF; or 361 Part 5 s 91AAG Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) a provisional rate when no applicable rate, other than a default rate, is set in a determination under section 91AAF.
(2) When determining whether or not to grant an application for a special rate or a provisional rate, the level of any such rate, and the income year or years to which it applies, the Commissioner may have regard to any factors that are relevant in determining the item’s estimated useful life, including an estimate based on a depreciation method or on a valuer’s report, or a rate of depreciation that the person uses for the item for financial reporting purposes.
(a) (b) [Repealed] [Repealed] (3) The Commissioner may issue a determination setting a special rate or a provi- sional rate using, as applicable,— (a) (b) (c) the formula in section EE 27 of the Income Tax Act 2007; or the formula in section EE 28 of that Act; or the formula in section EE 30 of that Act; or (cb) the formula in section EZ 23 of that Act; or (d) the straight-line method other than under paragraph (b).
(4) The Commissioner may issue a determination setting a provisional rate after doing the following: (a) (b) determining a figure using the applicable formula from subsection (3); and rounding the figure up or down to the nearest rate specified in Schedule 11 or 12 of the Income Tax Act 2007.

(5) A determination setting a provisional rate for an item and a person may also be expressed to apply to— (a) (b) items of the same kind as the item: any other person or class of persons.
(5B) A determination setting a special rate for an item and a person may also be expressed to apply to items, of the same kind as the item, for which the Com- missioner considers the special rate is appropriate.

(6) A determination setting a provisional rate ceases to apply to the item and the person, or any other person, at the time at which an economic rate set under section 91AAF for that kind of item comes into force, unless the determination specifically provides that it does not cease to apply.
The Commissioner may revoke a provisional determination if it no longer applies to an item or if the item is no longer in use or available for use.

The revocation takes effect on the day after the date of publication of the Gazette in which notification under section 91AAM(4) is made.
Compare: 1994 No 164 s EG 10(1)–(3), (5) (7) 362 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AAH Section 91AAG: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AAG(1): amended, on 2 June 2016, by section 137 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 91AAG(1)(b): replaced (with effect on 1 April 2005), on 6 October 2009 (applying for 2005– 06 and later income years), by section 647(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 91AAG(2): amended, on 1 October 2005 (applying for 2005–06 and subsequent income years), by section 138(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 91AAG(2)(a): repealed, on 1 October 2005 (applying for 2005–06 and subsequent income years), by section 138(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 91AAG(2)(b): repealed, on 1 October 2005 (applying for 2005–06 and subsequent income years), by section 138(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 91AAG(3): replaced, on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 239(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 91AAG(3): amended (with effect on 1 October 2005), on 6 October 2009 (applying for 2005–06 and later income years), by section 647(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 91AAG(3)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 91AAG(3)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AAG(3)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 91AAG(3)(cb): inserted (with effect on 1 April 2005), on 6 October 2009 (applying for 2005–06 and later income years), by section 647(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 91AAG(4)(a): replaced (with effect on 3 April 2006), on 6 October 2009 (applying for 2005– 06 and later income years), by section 647(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 91AAG(4)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AAG(5B): inserted, on 1 October 2005 (applying for 2005–06 and subsequent income years), by section 138(3) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 91AAG(7): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 647(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
91AAH Commissioner may decline to issue special rate or provisional rate (1) The Commissioner may decline to issue a determination under section 91AAG when,— 363 Part 5 s 91AAH Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) for an application for a special rate, one of the circumstances described in subsection (2) exists: for an application for a provisional rate, one of the circumstances described in subsection (3) exists.
(2) For the purposes of subsection (1)(a), the circumstances are as follows: (a) the difference between the economic rate already applicable to the item and an appropriate special rate would be less than 50% of the difference between the already applicable economic rate and the next higher or lower rate, as applicable, in— (i) (ii) Schedule 11 of the Income Tax Act 2007, if the item is acquired on or after 1 April 2005; or Schedule 12 of that Act, if the item is acquired before 1 April 2005; or (b) the Commissioner is reviewing the economic rate applicable to the item and intends to set a new economic rate equal to or more than an appro- priate special rate within 6 months of the Commissioner receiving the person’s application for a special rate; or (c) the person has supplied insufficient information to enable the Commis- sioner to calculate an appropriate rate.
(3) For the purposes of subsection (1)(b), the circumstances are as follows: (a) (ab) an economic rate, other than a default rate, already applies to the item; or if a default rate applies to the item, the difference between the default rate and the provisional rate would be less than 50% of the difference between the default rate and the next higher or lower rate, as applicable, in— (i) (ii) Schedule 11 of the Income Tax Act 2007, if the item is acquired on or after 1 April 2005; or Schedule 12 of that Act, if the item is acquired before 1 April 2005; or (b) the Commissioner is in the process of determining an economic rate applicable to the item for the income year to which the application relates and intends to set it within 6 months of the Commissioner receiv- ing the person’s application for a provisional rate; or (c) the person has supplied insufficient information to enable the Commis- sioner to calculate an appropriate rate.
Compare: 1994 No 164 s EG 10(4) Section 91AAH: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AAH(2)(a): replaced (with effect on 1 April 2008), on 7 September 2010 (applying for 2008–09 and later income years), by section 145(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
364 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AAJ Section 91AAH(3)(a): replaced (with effect on 1 April 2008), on 6 October 2009 (applying for 2008– 09 and later income years), by section 648(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 91AAH(3)(ab): replaced (with effect on 1 April 2008), on 7 September 2010 (applying for 2008–09 and later income years), by section 145(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
91AAI Effect on special rate of change in circumstances (1) This section applies when— (a) (b) the Commissioner has issued a determination setting a special rate for a person’s item of depreciable property; and the circumstances that applied at the time the determination was issued— (i) (ii) no longer exist; or have changed materially.
(2) The Commissioner may— (a) (b) revoke the determination without issuing a new determination; or revoke the determination and issue a new determination setting a new special rate for the item.

(3) If the Commissioner revokes the determination without issuing a new deter- mination, the person must depreciate the item applying the economic rate or an applicable provisional rate.
(4) A revocation takes effect— (a) (b) if notice of the revocation is given to the person under section 91AAM(5), on the day after the date of the notice; or if the notice is published in the Gazette, on the day after the date of the publication.

Compare: 1994 No 164 s EG 10(6), (7) Section 91AAI: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
91AAJ Disputing or challenging determination (1) This section applies to— (a) (b) a person who applied for a determination under section 91AAG; or a person to whom a determination made under section 91AAG applies through the operation of section 91AAG(5)(b).

(2) (3) The person may dispute or challenge the determination under Part 4A and 8A.
Part 8, except section 125, applies with any necessary modifications to the dis- pute or challenge in the same manner and to the same extent as if the dispute or challenge were an objection made under section 126.
Compare: 1994 No 164 s EG 10(8), (9) 365 Part 5 s 91AAK Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 91AAJ: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
91AAK Notice of setting of economic rate Within 30 days of issuing or revoking a determination under section 91AAF, the Commissioner must publish a notice in a publication chosen by the Com- missioner that— (a) (b) gives notice that the determination has been issued; and states where copies of it can be obtained.
Compare: 1994 No 164 s EG 14(2)(b) Section 91AAK: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AAK: amended, on 7 September 2010, by section 146 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91AAK: amended (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 649(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

91AAL Determination on maximum pooling value (1) A person may apply to the Commissioner for the issue of a determination allowing them a maximum pooling value for an item of depreciable property greater than that currently available to them.
(2) When determining whether or not to grant an application, the Commissioner must have regard to the following factors: (a) whether or not items of the kind concerned are relatively homogeneous in nature: (b) whether or not the person’s compliance costs are likely to be materially reduced by pooling items of the kind concerned: (c) the frequency with which the person acquires and disposes of items of the kind concerned.
(3) The Commissioner may issue the determination after having regard to the fac- tors in subsection (2).

Compare: 1994 No 164 s EG 11(6), (7) Section 91AAL: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AAL(1): amended, on 2 June 2016, by section 138 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
91AAM Applications for determinations (1) A person making an application for a determination under section 91AAG must make it in accordance with— (a) the procedures, if any, prescribed by regulations made under section 225; or 366 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AAM (b) the procedures prescribed by the Commissioner, if the regulations do not provide for the person’s case or if no regulations have been made.
(2) Unless subsection (2B) applies, within 6 months of receiving an application, the Commissioner must respond to it by— (a) (b) issuing the determination; or deciding to decline to issue a determination.

(2B) Despite subsection (2), a person making an application may agree to an exten- sion of the 6-month time limit within which the Commissioner must respond.
(3) Within 30 days of issuing a determination or deciding to decline to issue a determination, the Commissioner must give to the person— (a) (b) notice of the decision; and either— (i) (ii) a copy of the determination; or the reasons for declining to issue the determination.
(4) Within 30 days of issuing a determination under section 91AAG(4) or revoking a determination under section 91AAG(7) that is expressed to apply to a class of persons, the Commissioner must publish a notice in a publication chosen by the Commissioner that— (a) (b) gives notice that the determination has been issued; and states where copies of it can be obtained.
(5) Within 30 days of revoking a determination under section 91AAI(2), the Com- missioner must give to the person who applied for the determination notice of— (a) (b) the decision; and the reasons for revoking the determination.

(6) If a representative of a person applies for a determination, the Commissioner gives the notice referred to in subsection (3) or (5) to the representative.
Compare: 1994 No 164 ss EG 13, EG 14 Section 91AAM: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91AAM(2): amended, on 1 October 2005 (applying for 2005–06 and subsequent income years), by section 139(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 91AAM(2B): inserted, on 1 October 2005 (applying for 2005–06 and subsequent income years), by section 139(2) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 91AAM(4): amended, on 7 September 2010, by section 147 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91AAM(4): amended (with effect on 1 April 2008), on 6 October 2009 (applying for 2008– 09 and later income years), by section 650(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
367 Part 5 s 91AAN Tax Administration Act 1994 Reprinted as at 1 April 2020 Determinations relating to environmental restoration expenditure Heading: inserted, on 21 June 2005, by section 140 of the Taxation (Base Maintenance and Miscel- laneous Provisions) Act 2005 (2005 No 79).
91AAN Determinations on rates for diminishing value of environmental expenditure (1) A person or a group of persons may apply to the Commissioner to set a rate or an assumed life for the purpose of section DB 46 of the Income Tax Act 2007.
(2) The Commissioner may determine that the person, group, or a class of persons is to use for a type of expenditure listed in Schedule 19, Part A of the Income Tax Act 2007 or, for expenditure that is part of such a type of expenditure, for the purposes of section DB 46(4)(c) of that Act,— (a) (b) a diminishing value rate that is a banded rate set out in Schedule 12, col- umn 1 of that Act: a straight-line rate that is a banded rate set out in Schedule 12, column 2 of that Act.
(3) The Commissioner may decline to issue a determination under subsection (1) if— (a) (b) the information that is supplied to the Commissioner by the person or group is insufficient for the calculation of an appropriate rate: the Commissioner considers that the alternative rate for the expenditure differs from the banded rate set out for the expenditure in Schedule 19 of the Income Tax Act 2007, or in an existing applicable determination, by less than half the difference between that banded rate and the banded rate that is next closest to the alternative rate.
(4) In making a determination, the Commissioner may take into account— (a) (b) (c) (d) (e) the length of time for which the expenditure may reasonably be expected to be effective for the purpose for which it was incurred: the length of time for which the expenditure may reasonably be expected to be effective for the purpose of earning income: the treatment of the expenditure in the person’s financial reports: the life of any resource consent that is associated with the expenditure: an estimate based on a depreciation method or on a valuer’s report.
(5) (6) The determination may set out the income year or income years for which it is to apply, but may not apply for income years before the 2005–06 income year.

The determination may provide for the extension, limitation, variation, cancel- lation, or revocation of an earlier determination.

(7) A person affected by a determination made under this section may dispute or challenge the determination under Parts 4A and 8A.
368 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AAO (8) Within 30 days of issuing a determination under subsection (1), the Commis- sioner must give notice of the determination to the person or group who applied for the determination.
(9) Within 30 days of issuing a determination under subsection (1) that is expressed to apply to a class of persons, the Commissioner must publish a notice in a publication chosen by the Commissioner that— (a) (b) gives notice that the determination has been issued; and states where copies of the determination can be obtained.

Section 91AAN: inserted, on 21 June 2005, by section 140 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 91AAN(1): amended, on 2 June 2016, by section 139(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91AAN(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AAN(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 91AAN(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AAN(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 91AAN(3)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91AAN(8): amended, on 2 June 2016, by section 139(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91AAN(9): amended, on 7 September 2010, by section 148 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Determinations relating to calculation of FIF income using fair dividend rate method Heading: inserted, on 1 April 2007, by section 193 of the Taxation (Savings Investment and Miscel- laneous Provisions) Act 2006 (2006 No 81).
91AAO Determination on type of interest in FIF and use of fair dividend rate method (1) For the purposes of section EX 46 of the Income Tax Act 2007, the Commis- sioner may determine that a type of financial arrangement or excepted financial arrangement is— (a) (b) a type of attributing interest in a FIF for which a person may use the fair dividend rate method to calculate FIF income from the interest; or a type of attributing interest in a FIF for which a person may not use the fair dividend rate method to calculate FIF income from the interest.
369 Part 5 s 91AAO Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) In making a determination, the Commissioner may take into account the fol- lowing: (a) the principle that the fair dividend rate method should not be used for an attributing interest in a FIF that is economically equivalent to a loan denominated in New Zealand dollars: (b) the extent to which the assets of a FIF— (i) (ii) (iii) are loans, fixed-rate foreign equity as defined in section YA 1 of the Income Tax Act 2007, or arrangements with a fixed economic return: are denominated in New Zealand dollars: have a value in New Zealand dollars that is substantially unaffec- ted by variations in currency exchange rates: (c) (d) the compliance costs incurred by a person required to use the fair divi- dend rate method: arrangements affecting the assets of a FIF and interests held directly or indirectly in a FIF.
(3) A determination may be made for income years specified in the determination.

(3B) A determination does not apply for a person and an income year beginning before the date of the determination unless the person chooses that the deter- mination apply for the income year.

(3C) Subsection (3D) applies to a multi-rate PIE that calculates and pays its income tax liability under the quarterly calculation option as set out in section HM 43 of the Income Tax Act 2007.
(3D) A determination does not apply for the multi-rate PIE for a quarter beginning before the date of the determination unless the PIE chooses that the determin- ation apply for the quarter and all following quarters in the income year.

(4) A determination may provide for the extension, limitation, variation, cancella- tion, or revocation of an earlier determination.
(5) The Commissioner must: (a) (b) notify the making of a determination within 30 days of the date of the determination, in a publication chosen by the Commissioner; and publish the determination in a publication of the department as soon as possible.

Section 91AAO: inserted, on 1 April 2007, by section 193 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 91AAO(1): amended (with effect on 1 April 2008), on 6 October 2009, by section 651(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 91AAO(2): replaced (with effect on 1 April 2007), on 19 December 2007, by section 228(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
370 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AAQ Section 91AAO(2)(b)(i): replaced (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 651(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 91AAO(2)(b)(i): amended (with effect on 30 June 2009), on 7 September 2010, by section 149(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91AAO(3): replaced (with effect on 1 April 2007), on 19 December 2007, by section 228(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 91AAO(3B): inserted (with effect on 1 April 2007), on 19 December 2007, by section 228(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 91AAO(3C): replaced, on 1 April 2010 (applying for 2010–11 and later income years), by section 651(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 91AAO(3D): replaced, on 1 April 2010 (applying for 2010–11 and later income years), by section 651(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 91AAO(5): replaced (with effect on 1 April 2007), on 19 December 2007, by section 228(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 91AAO(5)(a): amended, on 7 September 2010, by section 149(2)(a) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91AAO(5)(a): amended, on 7 September 2010, by section 149(2)(b) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Determinations relating to non-attributing active CFCs Heading: inserted (with effect on 30 June 2009), on 6 October 2009, by section 652 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
91AAQ Determination on insurer as non-attributing active CFC (1) A person may apply to the Commissioner for a determination that, for the pur- poses of section EX 21B of the Income Tax Act 2007,— (a) (b) a CFC is a non-attributing active CFC, if the CFC satisfies subsection (2); or the members of a group of CFCs are non-attributing active CFCs, if the members satisfy subsection (3).
(2) A CFC satisfies this subsection if— (a) the CFC is controlled by a company resident in New Zealand that— (i) (ii) has a business of insurance to which section 60(1) of the Insur- ance (Prudential Supervision) Act 2010 applies: is in the same group of companies as a company resident in New Zealand that has a business of insurance to which section 60(1) of that Act applies; and (b) the CFC has, in a country or territory outside New Zealand, a business of insurance that is registered under the laws of the country or territory relating to the business of insurance; and 371 Part 5 s 91AAQ Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) [Repealed] (3) A group of CFCs satisfies this subsection if— (a) the group is a group of companies that— (i) (ii) is controlled by a New Zealand resident; and has, in a country or territory outside New Zealand, a business of insurance that is registered under the laws of the country or terri- tory relating to the business of insurance; and (b) each CFC— (i) (ii) (iii) (iv) (v) (vi) is controlled by a company resident in New Zealand that has a business of insurance to which section 60(1) of the Insurance (Prudential Supervision) Act 2010 applies or that is in the same group of companies as such a company; and is incorporated in the same country or territory as the other CFCs; and is subject to the laws of the country or territory; and is liable in the country or territory to income tax on its income; and derives its income mainly from the country or territory; and has a main business that is insurance or is related to insurance.
(4) In deciding whether or not to grant an application, the Commissioner must con- sider whether the business of the CFC or group of CFCs— (a) (b) is carried on with the main purpose of producing a commercial return on the capital of the CFC or group; and produces income of the CFC or group, other than income from claims under reinsurance contracts, that is all or nearly all from— (i) (ii) premiums from insurance contracts, other than reinsurance con- tracts, covering risks arising in the country or territory in which the business of the CFC or group is located: proceeds from investment assets having a total value commensu- rate with the value of those insurance contracts.
(5) For the purposes of subsection (4), the Commissioner may take into account the following: (a) (b) (c) the nature and extent of the activities undertaken by the CFC or group in the business of insurance: the nature and extent of the risks arising in the country or territory that are assumed by the CFC or group in the business: the nature and value of the assets used by the CFC or group in the busi- ness compared with the nature and extent of the risks assumed by the CFC or group in the business: 372 Reprinted as at 1 April 2020 (d) Tax Administration Act 1994 Part 5 s 91AAQ the nature and amount of deductions that the company controlling the CFC or group has for expenditure or loss incurred in giving support in relation to the business compared with the nature and amount of the assessable income that the company has from the CFC or group in rela- tion to the business.
(5B) In a determination, the Commissioner may stipulate conditions that must be satisfied,— (a) (b) in addition to the requirements of subsection (2), for a CFC to be a non- attributing active CFC: in addition to the requirements of subsection (3), for the members of a group of CFCs to be non-attributing active CFCs.

(6) A determination may be made for income years specified in the determination.
(7) A determination may provide for the extension, limitation, variation, cancella- tion, or revocation of an earlier determination.

(8) A determination must be published in a publication chosen by the Commis- sioner within 30 days of the making of the determination.

Section 91AAQ: inserted (with effect on 30 June 2009), on 6 October 2009, by section 652 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 91AAQ(1): amended, on 2 June 2016, by section 140 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91AAQ(2)(a)(i): replaced (with effect on 7 March 2012), on 2 November 2012, by section 194(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 91AAQ(2)(a)(ii): replaced (with effect on 7 March 2012), on 2 November 2012, by section 194(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 91AAQ(2)(c): repealed (with effect on 1 April 2017), on 29 March 2018, by section 338(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Mat- ters) Act 2018 (2018 No 5).
Section 91AAQ(3)(a): replaced (with effect on 1 April 2017), on 29 March 2018, by section 338(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Mat- ters) Act 2018 (2018 No 5).

Section 91AAQ(3)(b)(i): amended (with effect on 7 March 2012), on 2 November 2012, by section 194(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 91AAQ(4)(b): replaced (with effect on 1 July 2009 and applying for income years beginning on or after that date), on 7 May 2012, by section 147(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).

Section 91AAQ(5B): inserted (with effect on 1 July 2009 and applying for income years beginning on or after that date), on 7 May 2012, by section 147(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section 91AAQ(8): amended, on 7 September 2010, by section 150 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

373 Part 5 s 91AAR Tax Administration Act 1994 Reprinted as at 1 April 2020 Determinations relating to relocation payments Heading: inserted, on 6 October 2009, by section 653 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
91AAR Determination relating to eligible relocation expenses (1) (2) (3) The Commissioner may determine that a type of expenditure is an eligible relo- cation expense for the purposes of section CW 17B of the Income Tax Act 2007, section CW 13B of the Income Tax Act 2004, and section CB 12(1B) of the Income Tax Act 1994.

The determination may set out the income year or income years for which it is to apply, but may not apply for income years before the 2002–03 income year.
In determining whether a type of expenditure is an eligible relocation expense, the Commissioner may take into account whether the expenditure necessarily arises from a work-related relocation of an employee, rather than arising as a cost, including a private or capital cost, that an employee has incurred, or will incur, gradually over time irrespective of whether the employee would have relocated.
In this regard, the Commissioner may bear in mind— (a) whether the expenditure amounts to a substitution for an employee’s sal- ary or wages: (b) whether employers generally treat the type of expenditure as a relocation expense: (c) the difficulty of and costs in measuring any element of private benefit.

(4) The determination may provide for the extension, limitation, variation, cancel- lation, or revocation of an earlier determination.
The Commissioner must give at least 30 days’ notice of the implementation date of any change to the deter- mination.

(5) A person affected by a determination made under this section may dispute or challenge the determination under Parts 4A and 8A.
(6) Within 30 days of issuing or changing a determination under this section, the Commissioner must publish a notice in a publication chosen by the Commis- sioner that— (a) gives notice that the determination has been issued or changed, as applicable; and (b) states where copies of the determination can be obtained.

Section 91AAR: inserted, on 6 October 2009, by section 653 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 91AAR(6): amended, on 7 September 2010, by section 151 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

374 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AAT Determinations relating to family scheme income Heading: inserted (with effect on 1 April 2011), on 24 May 2011, by section 12 of the Taxation (Can- terbury Earthquake Measures) Act 2011 (2011 No 24).
91AAS Declaration of emergency event for purposes of family scheme income (1) (2) (3) The Commissioner may determine that an event is an emergency event, for the purposes of section MB 13(2)(r)(i) of the Income Tax Act 2007, if the event meets the requirements of paragraphs (a) and (b) of the definition of emergency in section 4 of the Civil Defence Emergency Management Act 2002.
The determination must set a period relating to the event, for the purposes of section MB 13(2)(r)(ii) of the Income Tax Act 2007, equal to or less than 12 months and beginning on the day of the event.

The determination may provide for the extension, limitation, variation, cancel- lation, or repeal of an earlier determination, except that the total period relating to an event may not exceed 12 months.
(4) As soon as possible after issuing or changing a determination under this sec- tion, the Commissioner must publish the new or changed determination in a publication chosen by the Commissioner.

Section 91AAS: inserted (with effect on 1 April 2011), on 24 May 2011, by section 12 of the Taxa- tion (Canterbury Earthquake Measures) Act 2011 (2011 No 24).
Determinations relating to certain employment expenditure Heading: inserted, on 1 April 2015, by section 158 of the Taxation (Annual Rates, Employee Allow- ances, and Remedial Matters) Act 2014 (2014 No 39).
91AAT Determinations relating to certain employment expenditure (1) (2) The Commissioner may determine the extent to which, on average, an amount that an employer pays in connection with an employee’s employment or ser- vice as described in section CW 17(2C) and (3) of the Income Tax Act 2007 is exempt income of a member of the relevant group or class of employees to which the employee belongs.
For the purposes of subsection (1), the Commissioner may set a percentage that represents the extent to which the payment for a particular type of expense is taxable, and may do so by making a reasonable estimate of the amount that is taxable.

This subsection does not apply to expenditure incurred under sections CW 16B to CW 16F, CW 17B, CW 17C, CW 17CB, CW 17CC, and CW 18 of that Act.
(3) The determination may set out the income year or income years for which it is to apply, but may not apply for income years before the 2014–15 income year.

(4) A determination made under this section is not binding on the employer or the employee.

(5) In making the determination, the Commissioner must have regard to the size of the group or class of employees and the generality of the issue.
375 Part 5 s 91AAU Tax Administration Act 1994 Reprinted as at 1 April 2020 (6) The determination may provide for the extension, limitation, variation, cancel- lation, or revocation of an earlier determination.

The Commissioner must give at least 30 days notice of the implementation date of any change to the deter- mination.
(7) Within 30 days of issuing or changing a determination under this section, the Commissioner must publish a notice in a publication chosen by the Commis- sioner that— (a) gives notice that the determination has been issued or changed, as applicable; and (b) states where copies of the determination can be obtained.

Section 91AAT: inserted, on 1 April 2015, by section 158 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Determinations relating to foreign account information-sharing agreements Heading: inserted, on 21 February 2017, by section 14 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

91AAU Participating jurisdictions for CRS applied standard (1) (2) The Commissioner may determine that a territory outside New Zealand is a participating jurisdiction for the purposes of the CRS applied standard and Part 11B.
The determination may set out the period for which it is to apply, which must not begin before the latest reporting period that finishes before the determin- ation is made.

(3) A determination may provide for the change, extension, limitation, suspension, or cancellation of an earlier determination.
(4) Within 30 days of issuing, changing, extending, limiting, suspending, or can- celling a determination under this section, the Commissioner must publish in a publication chosen by the Commissioner— (a) (b) the determination: details of a changed, extended, limited, suspended, or cancelled deter- mination.

Section 91AAU: inserted, on 21 February 2017, by section 14 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
91AAV Suspension of reportable jurisdictions for CRS applied standard The Commissioner may determine, for a territory outside New Zealand that has been provided by an Order in Council to be a reportable jurisdiction for the purposes of the CRS applied standard and requirements imposed by Part 11B, that the territory is not to be treated as a reportable jurisdiction.
The determination must set out the period for which it is to apply, which must not begin before the latest reporting period that finishes before the determin- (1) (2) 376 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5 s 91AAX ation is made and must end no more than 3 months after the date of the deter- mination.

(3) Within 30 days of issuing a determination under this section, the Commissioner must publish the determination in a publication chosen by the Commissioner.
Section 91AAV: inserted, on 21 February 2017, by section 14 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
91AAW Non-reporting financial institutions and excluded accounts for CRS applied standard (1) The Commissioner may determine that, for the purposes of the CRS applied standard and requirements under Part 11B,— (a) a financial institution, or type of financial institution, is a non-reporting financial institution: (b) a financial account, or type of financial account, is an excluded account.
(2) The determination may set out the period for which it is to apply, which must not begin before the latest reporting period that finishes before the determin- ation is made.

(3) A determination may provide for the change, extension, limitation, suspension, or cancellation of an earlier determination.
(4) Within 30 days of issuing, changing, extending, limiting, suspending, or can- celling a determination under this section, the Commissioner must publish in a publication chosen by the Commissioner— (a) (b) the determination: details of a changed, extended, limited, suspended, or cancelled deter- mination.

Section 91AAW: inserted, on 21 February 2017, by section 14 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Determinations relating to AIM method Heading: inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 52(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
91AAX Accounting and rate determinations relating to AIM method (1) The Commissioner may determine, for the purposes of section RC 7B(3)(a) of the Income Tax Act 2007, tax adjustments for accounting income and expend- iture under the AIM method and tax rates for the calculation of tax liabilities under the AIM method.
(2) In making a determination the Commissioner must have regard to— (a) the accuracy of assessments of tax liabilities that would result from the use of the tax adjustments and tax rates: (b) the compliance costs incurred by taxpayers: 377 Part 5 s 91AAY Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) the resources available to approved AIM providers.

(3) A determination may set out the tax year or years for which it is to apply, or a date from which it is to apply (the implementation date).
(4) A determination (a later determination) may provide for the extension, limita- tion, variation, cancellation, or revocation of an earlier determination.

The Commissioner must give at least 120 days notice of the implementation date of that later determination, in a publication chosen by the Commissioner.

(5) All determinations under this section must be published within 30 days of the making of the determination, in a publication chosen by the Commissioner.
The implementation date must not be retrospective.

Section 91AAX: inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 52(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

91AAY Class of taxpayers that must not use AIM method (1) (2) The Commissioner may determine, for the purposes of section RC 5(5B)(f) of the Income Tax Act 2007, that a class of taxpayers must not use the AIM method.
In making a determination the Commissioner must have regard to the risk that allowing the class of taxpayers to use the AIM method will result in less net revenue collectable from the class of taxpayers over time.

(3) A determination may set out the tax year or years for which it is to apply, or a date from which it is to apply (the implementation date).
(4) A determination (a later determination) may provide for the extension, limita- tion, variation, cancellation, or revocation of an earlier determination.

The Commissioner must give at least 120 days notice of the implementation date of that later determination, in a publication chosen by the Commissioner.

(5) All determinations under this section must be published within 30 days of the making of the determination, in a publication chosen by the Commissioner.
Section 91AAY: inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 52(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

91AAZ AIM method information (1) The Commissioner may determine, for the purposes of section 45, information and form required or prescribed under that section.
(2) In making a determination the Commissioner must have regard to— the Commissioner’s information needs in the context of the duties and obligations in section 6A: the compliance costs incurred by taxpayers: the resources available to approved AIM providers.

(a) (b) (c) 378 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91B (3) A determination may set out the tax year or years for which it is to apply, or a date from which it is to apply (the implementation date).
(4) A determination (a later determination) may provide for the extension, limita- tion, variation, cancellation, or revocation of an earlier determination.

The Commissioner must give at least 120 days notice of the implementation date of that later determination, in a publication chosen by the Commissioner.

(5) All determinations under this section must be published within 30 days of the making of the determination, in a publication chosen by the Commissioner.
The implementation date must not be retrospective.

Section 91AAZ: inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 52(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Part 5A Binding rulings Part 5A: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Adminis- tration Amendment Act 1995 (1995 No 24).
91A Purpose of this Part The purpose of this Part is to— (a) provide taxpayers with certainty about the way the Commissioner will apply taxation laws; and (b) help them to meet their obligations under those laws,— by enabling the Commissioner to issue rulings that will bind the Commissioner on the application of those laws.

The Part also recognises the importance of collecting the taxes imposed by Parliament and the need for full and accurate disclosure by taxpayers who seek to obtain binding rulings.
Section 91A: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
91B Interpretation In this Part— discretion, in relation to the exercise of the Commissioner’s discretion under a taxation law, includes— (a) (b) (c) the exercising of a power by the Commissioner: the forming of an opinion by the Commissioner: the attaining by the Commissioner of a state of mind taxation law means a provision specified in section 91C(1) in respect of which the Commissioner may make a binding ruling; and includes, in relation to any such provision that requires or authorises the Commissioner to exercise a dis- cretion, the exercise of that discretion.
379 Part 5A s 91C Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 91B: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
91C Taxation laws in respect of which binding rulings may be made (1) The Commissioner may make a binding ruling on any provision of— (a) (b) (c) (d) (e) the Estate and Gift Duties Act 1968; or the Gaming Duties Act 1971; or the Goods and Services Tax Act 1985, except sections 12 and 13 of that Act; or the Stamp and Cheque Duties Act 1971; or the Income Tax Act 1994, except to the extent to which the matter in question is or could have been, before the repeal of the Income Tax Act 1994 the subject of a determination of the Commissioner under— (i) (ia) (ii) (iii) (iv) (v) (vi) sections 90 or 90AC of this Act in relation to a financial arrange- ment; or section 90A of this Act in relation to the extent to which a finan- cial arrangement provides funds to a party under the arrangement; or section 91 of this Act in relation to petroleum mining; or section EF 1(3) of the Income Tax Act 1994 in relation to accrual expenditure; or any of sections EG 4, EG 10, EG 11, and EG 12 of the Income Tax Act 1994 in relation to depreciable property; or section EL 4 of the Income Tax Act 1994 in relation to specified livestock; or section EL 9(3) of the Income Tax Act 1994 in relation to non- specified livestock; or (eb) the Income Tax Act 2004, except to the extent to which the matter in question is or could be the subject of a determination of the Commis- sioner under— (i) (ii) (iii) (iv) (v) (vi) sections 90 or 90AC in relation to a financial arrangement; or section 90A in relation to the extent to which a financial arrange- ment provides funds to a party under the arrangement; or section 91 in relation to petroleum mining; or section 91AAD or 91AAE in relation to livestock; or any of sections 91AAF to 91AAM in relation to depreciation; or section EA 3(8) of the Income Tax Act 2004 in relation to accrual expenditure; or 380 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91C (ec) the Income Tax Act 2007, except to the extent to which the matter in question is or could be the subject of a determination of the
 Commis- sioner under— (i) (ii) (iii) (iv) (v) (vi) sections 90 or 90AC in relation to a financial arrangement, other than as permitted by section 91CC; or section 90A in relation to the extent to which a financial arrange- ment provides funds to a party under the arrangement; or section 91 in relation to petroleum mining; or section 91AAD or 91AAE in relation to livestock; or any of sections 91AAF to 91AAM in relation to depreciation; or section EA 3(8) of the Income Tax Act 2007 in relation to accrual expenditure; or (f) any Order in Council or regulation made under section 225 of this Act or under any of the Acts listed in paragraphs (a) to (ec) of this subsection, except— (i) any provision to the extent that it is or could be the subject of a determination referred to in paragraph (e), (eb), or (ec); or (ii) section RD 24 of the Income Tax Act 2007.
(1A) The Commissioner may make a binding ruling under section 91GB.

(1B) The Commissioner may make a binding ruling on how the record-keeping requirements of this Act apply.

The provisions are— (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) [Repealed] section 17G: section 22: section 22AA: section 22AAB: section 22A: section 22B: [Repealed] section 32: section 87: section 152.
(2) (3) The Commissioner may also make a binding ruling on how the Commissioner will exercise his or her discretion under a provision specified in subsection (1).
The Commissioner may not make a binding ruling on a provision that author- ises or requires the Commissioner to— (a) impose or remit a penalty; or 381 Part 5A s 91C Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) (d) inquire into the correctness of any return or other information supplied by any person; or prosecute any person; or recover any debt owing by any person.
(4) Despite subsection (1), the Commissioner may not make a binding ruling on the following provisions and matters: (a) whether a person meets the eligibility requirements in section LH 3 of the Income Tax Act 2007: (b) whether expenditure or depreciation loss meets the requirements of the definition of eligible expenditure in section LH 4 of that Act: (c) whether an activity meets the requirements of the definition of research and development activities in section LH 7 of that Act.
Section 91C: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91C(1)(e): amended (with effect on 1 April 2008), on 8 December 2009, by section 139(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 91C(1)(e): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91C(1)(e)(i): amended, on 20 May 1999 (applying on and after 20 May 1999), by section 76(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91C(1)(e)(ia): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 76(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91C(1)(e)(v): amended, on 23 September 1997, by section 74(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 91C(1)(e)(vi): inserted, on 23 September 1997, by section 74(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 91C(1)(eb): inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91C(1)(eb): amended (with effect on 1 April 2008), on 8 December 2009, by section 139(2) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 91C(1)(eb): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 91C(1)(ec): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91C(1)(ec)(i): amended, on 18 March 2019, by section 54(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91C(1)(f): amended (with effect on 1 April 2008), on 17 July 2013, by section 113(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section 91C(1)(f): amended (with effect on 1 April 2005), on 19 December 2007 (applying for 2005– 06 and later income years), by section 230(1) of the Taxation (Business Taxation and Remedial Mat- ters) Act 2007 (2007 No 109).

382 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91CB Section 91C(1)(f)(i): amended (with effect on 1 April 2008), on 17 July 2013, by section 113(2) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section 91C(1)(f)(i): amended (with effect on 1 April 2005), on 19 December 2007 (applying for 2005–06 and later income years), by section 230(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 91C(1)(f)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91C(1A): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 76(3) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91C(1B): replaced, on 1 April 2019, by section 54(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91C(1B)(a): repealed, on 1 April 2020, by section 54(5) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91C(1B)(h): repealed, on 1 April 2020, by section 54(5) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91C(4): inserted, on 19 December 2007 (applying for 2008–09 income year and later income years), by section 230(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
91CB Binding rulings on certain matters (1) The Commissioner may make a private ruling or a short-process ruling on whether a person meets the requirements of the Income Tax Act 2007 or the Goods and Services Tax Act 1985 that affect or define the status of a person for the purposes of either or both those Acts.
Examples include— (a) whether a person carries on business through a permanent establishment or a fixed establishment: (b) whether a person is resident or non-resident: (c) whether 2 persons are associated: (d) whether a person is a non-profit body for the purposes of the Goods and Services Tax Act 1985: whether a person is a unit trust: whether a person is a portfolio investment entity.
(e) (f) (2) The Commissioner may make a binding ruling on whether an item of property is— (a) (b) trading stock as that term is defined in section YA 1 of the Income Tax Act 2007: revenue account property as that term is defined in section YA 1 of that Act.
(3) The Commissioner may make a binding ruling as to whether— (a) an amount that a person derives from disposing of personal property is income of the person under section CB 4 of the Income Tax Act 2007: 383 Part 5A s 91CC Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) an amount that a person derives from disposing of land is income of the person under section CB 6 or CB 7 of that Act: (c) [Repealed] (4) Despite sections 91E to 91EJ, and 91F to 91FK, a binding ruling made under this section does not require a reference to an arrangement in order for the application of the ruling to be effective.
Section 91CB: inserted, on 18 March 2019, by section 55 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91CB(1): amended, on 1 October 2019, by section 56 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91CB(2)(a): amended (with effect on 18 March 2019), on 26 June 2019, by section 100(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 91CB(3)(a): amended (with effect on 18 March 2019), on 26 June 2019, by section 100(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 91CB(3)(c): repealed (with effect on 18 March 2019), on 26 June 2019, by section 100(3) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
91CC Binding rulings on certain determination matters (1) For the purposes of the financial arrangements rules in subpart EW of the Income Tax Act 2007, the Commissioner may make a binding ruling on how a taxation law applies, or would apply, to a person and an arrangement in relation to the following matters: (a) (b) whether an amount is solely attributable to an excepted financial arrangement under section EW 6: the use of a spreading method described in section EW 14(2)(aa) to (e) for the purposes of sections EW 15E and EW 15I: (c) the value of property or services referred to in section EW 32(6).
(2) For the purposes of subsection (1), it does not matter whether the arrangement is a single or recurring arrangement.

Section 91CC: inserted, on 18 March 2019, by section 55 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Public rulings Heading: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Adminis- tration Amendment Act 1995 (1995 No 24).
91D Commissioner may make public rulings The Commissioner may at any time make a public ruling on how a taxation law applies in relation to any type of person and any type of arrangement.

Section 91D: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
384 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91DB 91DA Content and notification of a public ruling (1) A public ruling must state— (a) (b) (c) (d) (e) that it is a public ruling made under section 91D; and the taxation law or laws on which it is a ruling; and the arrangement to which the ruling applies; and how the taxation law or laws apply to the arrangement; and either— (2) (3) (4) (i) (ii) the period or tax year for which the ruling applies; or in the case of a ruling issued for an indefinite period, the date or tax year from which the ruling applies.
Anything that does not contain these statements is not a public ruling.

The Commissioner shall notify the making of a public ruling by notice in a publication chosen by the Commissioner.

The notice shall indicate the subject of the public ruling and state where a copy of the ruling may be obtained.

The Commissioner must publish each public ruling, in full, in a publication of the department.
Section 91DA: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91DA(1): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 77(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91DA(1)(e): replaced, on 17 October 2002 (applying on and after 17 October 2002), by sec- tion 82(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 91DA(1)(e)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91DA(1)(e)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91DA(2): amended, on 7 September 2010, by section 152 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91DA(4): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 77(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
91DB Effect of a public ruling (1) Notwithstanding anything in any other Act, if— (a) a public ruling on a taxation law applies to a person in relation to an arrangement; and (b) the person applies the taxation law in the way stated in the ruling,— the Commissioner must apply the taxation law in relation to the person and the arrangement in accordance with the ruling.
385 Part 5A s 91DC Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) [Repealed] Section 91DB: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91DB(2): repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 78(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
91DC Application of a public ruling (1) A public ruling on a taxation law applies to a person and an arrangement— (a) (b) (c) if the taxation law is expressly referred to in the ruling; and for an arrangement that is specified in the ruling; and for an arrangement that is entered into either— (i) (ii) during the period or tax year for which the ruling applies; or in the case of a ruling issued for an indefinite period, on or after the date, or on or after the first day of the tax year, from which the ruling applies; and (d) either— (i) (ii) for the period or tax year specified in the ruling; or in the case of a ruling issued for an indefinite period, for an indef- inite period.
(2) Subsection (1) does not apply to a taxpayer who has issued the Commissioner with a notice of proposed adjustment to change the effect of a ruling previously applied by the taxpayer.

Section 91DC: replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 79(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91DC(1)(b): replaced, on 17 October 2002 (applying on and after 17 October 2002), by sec- tion 83(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 91DC(1)(c): replaced, on 17 October 2002 (applying on and after 17 October 2002), by sec- tion 83(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 91DC(1)(c)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91DC(1)(c)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91DC(1)(d): inserted, on 17 October 2002 (applying on and after 17 October 2002), by sec- tion 83(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 91DC(1)(d)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
91DD Extension of a public ruling (1) The Commissioner may extend the period for which a public ruling applies by publishing a notice of extension in a publication chosen by the Commissioner.

(2) A notice of extension must state— 386 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91DE (a) (b) (c) that it is an extension of a public ruling under this section; and the original period or tax year for which the ruling applied; and the new period or tax year for which the ruling applies.
Section 91DD: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91DD(1): amended, on 2 June 2016, by section 141 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91DD(2)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91DD(2)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

91DE Withdrawal of a public ruling (1) (2) The Commissioner may at any time withdraw a public ruling.

The Commissioner must notify the withdrawal by giving adequate notice in a publication chosen by the Commissioner.

(3) A public ruling is withdrawn on the date stated in the notice of withdrawal.
The date cannot be before the date on which notice is given under subsection (2).

(4) If the Commissioner withdraws a public ruling, the ruling does not apply to an arrangement entered into after the date of withdrawal.
(4A) If the Commissioner withdraws a public ruling, the ruling continues to apply— (a) to an arrangement to which it previously applied that was entered into before the date of withdrawal; and (b) either— (i) (ii) for the remainder of the period or tax year specified in the ruling; or in the case of a ruling issued for an indefinite period, for 3 years after the date stated in the notice of withdrawal.
(5) A notice of withdrawal must specify— (a) (b) (c) that it is a withdrawal of a public ruling under this section; and the ruling that is being withdrawn; and either— (i) (ii) the original period or tax year for which the ruling applied; or in the case of a ruling issued for an indefinite period, the original date or tax year from which the ruling applied; and (d) the date of the withdrawal.

Anything that does not contain these statements is not a notice of withdrawal of a public ruling.
387 Part 5A s 91E Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 91DE: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91DE(2): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 81(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91DE(2): amended, on 7 September 2010, by section 153 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91DE(3): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 81(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91DE(4): replaced, on 17 October 2002 (applying on and after 17 October 2002), by section 84(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 91DE(4A): inserted, on 17 October 2002 (applying on and after 17 October 2002), by section 84(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 91DE(4A)(b)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91DE(5)(c): replaced, on 17 October 2002 (applying on and after 17 October 2002), by sec- tion 84(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 91DE(5)(c)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91DE(5)(c)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Private rulings Heading: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Adminis- tration Amendment Act 1995 (1995 No 24).

91E Commissioner to make private rulings on application (1) Subject to section 91EF, the Commissioner must make a private ruling on how a taxation law applies, or would apply, to a person and to the arrangement, whether a single or a recurring arrangement, for which the ruling is sought.
(1B) The Commissioner may make a private ruling on the status of a person, item, or matter under section 91CB otherwise than in relation to an arrangement.

(2) The Commissioner may make a private ruling on how a taxation law applies to the arrangement described in an application whether or not reference was made to that taxation law in the application.
(3) The Commissioner may decline to make a private ruling if— (a) (b) the Commissioner considers that the correctness of the ruling would depend on which conditions were stipulatedabout a future event or other matter; or the arrangement on which the ruling is sought, or a separately identifia- ble part of that arrangement, is substantially the same as an arrangement which is subject to an objection, challenge, or appeal, whether in relation to the applicant or any other person; or 388 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91E (c) the applicant has outstanding debts relating to earlier binding ruling applications.
(3B) Despite subsection (1), the Commissioner may decide to not make a private ruling, to the extent to which it would be a ruling on how section GA 1 of the Income Tax Act 2007 applies or would apply.
(4) The Commissioner may not make a private ruling if— (a) (b) (c) (d) (e) (f) (g) the application for the ruling would require the Commissioner to deter- mine a proscribed question, other than a matter referred to in section 91CB(3); or at the time the application is made or at any time before the ruling is issued, the Commissioner considers that the person to whom the ruling is to apply is not seriously contemplating the arrangement for which the ruling is sought; or the application is frivolous or vexatious; or the matter on which the ruling is sought— (i) (ii) concerns a tax (excluding provisional tax), duty, or levy that is due and payable, unless the application is received before the tax (excluding provisional tax), duty, or levy is due and payable; or is being dealt with, or in the Commissioner’s opinion should be dealt with, by one or both competent authorities of the parties to a double tax agreement; or a private ruling already exists on how the relevant taxation law applies to the person and the arrangement, and the proposed ruling would apply to a period or a tax year to which the existing ruling applies; or an assessment relating to the person, the arrangement, and a period or a tax year to which the proposed ruling would apply has been made, unless the application is received by the Commissioner before the date an assessment is made; or the Commissioner is auditing or investigating how the taxation law applies to the person and to the arrangement for a period or a tax year to which the proposed ruling would apply; or (ga) a notice of proposed adjustment has been issued, and the proposed ruling would apply to the same— (i) (ii) person; and arrangement; and (iii) tax type or separately identifiable issue; or (h) in the Commissioner’s opinion the applicant has not provided sufficient information in relation to the application after the Commissioner has requested further information; or 389 Part 5A s 91E Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) (j) in the Commissioner’s opinion it
 would be unreasonable to make a rul- ing in view of the resources available to the Commissioner; or the application for the ruling would require the Commissioner to form an opinion as to a generally accepted accounting practice.
(4A) Subsection (4)(a) does not apply if the application for the ruling relates to how either sections GC 6 to GC 19 or YD 5 of the Income Tax Act 2007 applies, or would apply, to the person applying for the ruling and to the arrangement, whether a single or a recurring arrangement, for which the ruling is sought.
(4B) (5) In this section and sections 91EA to 91ED, 91EH, and 91EI, a reference to an arrangement is ignored for the purposes of a ruling by the Commissioner under section 91CB on the status of a person, item, or matter.
The Commissioner may not, before 1 April 1996 or such other date as may be specified by the Governor-General by Order in Council for the purposes of this subsection, make a private ruling on an arrangement if that arrangement was entered into before the date on which the Commissioner received the applica- tion for the ruling.

(6) [Repealed] Section 91E: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91E heading: amended, on 2 June 2016, by section 142(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91E(1): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 82(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91E(1B): inserted, on 18 March 2019, by section 57(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91E(3)(a): amended, on 18 March 2019, by section 57(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91E(3)(b): amended, on 7 September 2010, by section 154(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91E(3)(b): amended, on 20 May 1999 (applying on and after 20 May 1999), by section 82(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91E(3)(b): amended (with effect on 1 October 1996), on 23 September 1997, by section 75(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 91E(3)(c): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 82(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91E(3B): inserted, on 2 November 2012, by section 195 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 91E(4)(a): amended, on 18 March 2019, by section 57(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91E(4)(b): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 82(3) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91E(4)(d)(i): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 82(4) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91E(4)(d)(ii): replaced, on 23 September 1997, by section 75(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
390 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91EA Section 91E(4)(e): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91E(4)(e): amended, on 20 May 1999 (applying on and after 20 May 1999), by section 82(5) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91E(4)(f): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 82(6) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91E(4)(f): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91E(4)(g): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 82(7) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91E(4)(g): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91E(4)(ga): replaced, on 2 June 2016, by section 142(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91E(4)(i): amended, on 26 November 1998, by section 29 of the Taxation (Tax Credits, Trad- ing Stock, and Other Remedial Matters) Act 1998 (1998 No 107).

Section 91E(4)(j): inserted, on 26 November 1998, by section 29 of the Taxation (Tax Credits, Trad- ing Stock, and Other Remedial Matters) Act 1998 (1998 No 107).
Section 91E(4)(j): amended, on 7 September 2010, by section 154(4) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91E(4)(j): amended (with effect on 17 October 2002), on 25 November 2003, by section 121 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 91E(4A): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 82(8) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91E(4A): amended (with effect on 1 July 2018), on 18 March 2019, by section 57(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91E(4A): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 91E(4B): inserted, on 18 March 2019, by section 57(5) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91E(6): repealed, on 21 June 2005, by section 141 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
91EA Effect of a private ruling (1) Notwithstanding anything in any other Act, if— (a) (b) a private ruling on a taxation law applies to a person in relation to an arrangement and a tax type for an arrangement; and the person applies the taxation law for the tax type in the way stated in the ruling,— the Commissioner must apply the taxation law in relation to the person, the tax type, and the arrangement in accordance with the ruling.
391 Part 5A s 91EB Tax Administration Act 1994 Reprinted as at 1 April 2020 (1A) Subsection (1) does not apply if a taxpayer has issued the Commissioner with a notice of proposed adjustment to change the effect of a ruling previously applied by the taxpayer.

(1B) For the purposes of a ruling under section 91CB, the Commissioner must apply the taxation law in relation to the status of a person, item, or matter in accord- ance with the ruling.
(2) [Repealed] Section 91EA: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91EA(1): amended, on 7 September 2010, by section 155(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91EA(1)(a): amended, on 7 September 2010, by section 155(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91EA(1)(b): amended, on 7 September 2010, by section 155(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91EA(1A): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 83(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91EA(1B): inserted, on 1 October 2019, by section 58 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91EA(2): repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 83(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

91EB Application of a private ruling (1) A private ruling on a taxation law for a tax type applies to a person in relation to an arrangement— (a) (b) only if the taxation law is expressly referred to in the ruling; and only for the period or tax year for which the ruling applies.
(2) A private ruling does not apply to a person in relation to a tax type for an arrangement, to the extent to which, in relation to the tax type— (a) (ab) (b) (c) the arrangement is materially different from the arrangement identified in the ruling; or the circumstances are materially different from the circumstances described in the ruling; or there was a material omission or misrepresentation in, or in connection with, the application for the ruling; or the private ruling states an assumption that the Commissioner made about a future event or other matter, and the assumption subsequently proves to be materially incorrect; or (d) the Commissioner stipulates a condition that is not satisfied.
For the purposes of subsection (2), a private ruling ceases to apply to the per- son in relation to an arrangement and a tax type for the arrangement, from the (3) 392 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91EC date on which the relevant event described in subsection (2)(a), (b), and (d) occurs unless the ruling expressly provides otherwise.
Section 91EB: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91EB(1): amended, on 7 September 2010, by section 156(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91EB(1)(b): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 84(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91EB(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91EB(2): amended, on 7 September 2010, by section 156(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91EB(2)(ab): inserted (with effect on 18 March 2019), on 26 June 2019, by section 101 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 91EB(2)(c): replaced, on 2 June 2016, by section 143 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91EB(2)(d): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 84(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91EB(3): inserted, on 18 March 2019, by section 59 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
91EC Applying for a private ruling (1) A person, in their own right or on behalf of a person who is yet to come into legal existence, may apply to the Commissioner for a private ruling on how a taxation law applies, or would apply, to— (a) the person making the application or the prospective person, as the case may be; and (b) an arrangement, whether a single or a recurring arrangement.
(2) Two or more persons may jointly apply, or a person on behalf of 2 or more per- sons who are yet to come into legal existence, may apply to the Commissioner for a private ruling on how a taxation law applies, or would apply, to each per- son and to an arrangement, whether a single or a recurring arrangement.

(3) An application for a private ruling— (a) must be made in the form prescribed by the Commissioner; and (b) must comply with the disclosure requirements of section 91ED.
(4) An applicant for a private ruling may at any time withdraw the application by notice to the Commissioner.
(5) The withdrawal of an application by a joint applicant for a private ruling shall not be treated as withdrawing the application of the other party or parties to the application unless the Commissioner considers that the withdrawal— (a) materially affects the arrangement identified in the application; or 393 Part 5A s 91ED Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) results in insufficient information in relation to the application being provided to the Commissioner.
Section 91EC: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91EC(1): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 85(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91EC(2): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 85(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91EC(4): amended, on 2 June 2016, by section 144 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
91ED Disclosure requirements (1) An application for a private ruling must— (a) (b) (c) (d) identify the applicant; and disclose all relevant facts and documents relating to the arrangement for which the ruling is sought; and state the taxation laws in respect of which the ruling is sought; and state the propositions of law (if any) which are relevant to the issues raised in the application; and (e) provide a draft ruling.
(1B) In the case of an application for a private ruling that relates to how either sec- tions GC 6 to GC 19 or YD 5 of the Income Tax Act 2007 applies, or would apply, the applicant must state in a notice, signed by them and sent to the Com- missioner at the same time as the application described in subsection (1), that— (a) (b) they have examined the application; and to the best of their knowledge and belief, the information disclosed for the application is comprehensive.
(2) If the Commissioner considers that it would be unreasonable to require the applicant to comply with any of the requirements in paragraphs (c) to (e) of subsection (1), the Commissioner may waive those requirements.

Section 91ED: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91ED(1B): inserted, on 2 November 2012, by section 196 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 91ED(1B): amended (with effect on 1 July 2018), on 18 March 2019, by section 60 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
91EE Commissioner may request further information The Commissioner may at any time request further relevant information from an applicant for a private ruling.

394 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91EH Section 91EE: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91EE: amended, on 2 June 2016, by section 145 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

91EF Conditions on which private ruling based (1) (2) (3) If the Commissioner considers that the correctness of a private ruling would depend on conditions being stipulated about a future event or other matter, the Commissioner may— (a) (b) stipulate the conditions on which the Commissioner bases the ruling; or decline to make the ruling.
[Repealed] The Commissioner may stipulate conditions about the answer to a proscribed question, and stipulating the conditions is treated as not determining the pro- scribed question for the purposes of section 91E(4)(a).

Section 91EF: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91EF heading: replaced, on 18 March 2019, by section 61(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91EF(1): amended, on 18 March 2019, by section 61(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91EF(1)(a): replaced, on 18 March 2019, by section 61(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91EF(2): repealed, on 18 March 2019, by section 61(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91EF(3): inserted, on 7 September 2010, by section 157 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91EF(3): amended, on 18 March 2019, by section 61(5)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91EF(3): amended, on 18 March 2019, by section 61(5)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

91EG Right to consultation Before the Commissioner makes a private ruling, the Commissioner must give the applicant a reasonable opportunity to be consulted if the content of the pro- posed ruling differs from that applied for by the applicant.
Section 91EG: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91EG: amended, on 2 June 2016, by section 146 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
91EH Content and notification of a private ruling (1) A private ruling must state— (a) that it is a private ruling made under section 91E; and 395 Part 5A s 91EI Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) (d) (e) (f) the identity of the person, the taxation law, and the arrangement (which may be identified by reference to the arrangement in the application) to which the ruling applies; and how the taxation law applies to the arrangement and to the person; and the period or tax year for which the ruling applies; and [Repealed] conditions stipulated by the Commissioner.
Anything that does not contain these statements is not a private ruling.

(1B) [Repealed] (2) The Commissioner shall notify the making of a private ruling by sending a copy of the ruling to the person or persons who applied for it.

Section 91EH: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91EH(1): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 86(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91EH(1)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91EH(1)(e): repealed, on 18 March 2019, by section 62(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91EH(1B): repealed, on 18 March 2019, by section 62(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
91EI Withdrawal of a private ruling (1) (2) The Commissioner may at any time withdraw a private ruling by notifying the person to whom the ruling applies that the ruling has been withdrawn.

The private ruling is withdrawn from the date specified in the notice of with- drawal.

That date may not be earlier than the date on which the person could reasonably be expected to receive the notice of withdrawal.
(2A) A status ruling on a withdrawn private ruling does not apply on and after the date specified in the notice of withdrawal.
(3) If the Commissioner withdraws a private ruling in relation to an arrangement— (a) (b) (c) the ruling does not apply if the arrangement was entered into after the date of withdrawal; but the ruling continues to apply, for the remainder of the period or tax year specified in the ruling, if the arrangement was entered into before the date of withdrawal; and a status ruling that has been made on the private ruling continues to apply, for the remainder of the period or tax year specified in the private ruling, if the arrangement was entered into before the date of with- drawal.
396 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91EJ (4) If the Commissioner withdraws a private ruling on the status of a person, item, or matter under section 91CB otherwise than in relation to an arrangement— (a) (b) the ruling continues to apply for the remainder of the period or tax year specified in the ruling; and a status ruling that has been made on the private ruling continues to apply, for the remainder of the period or tax year specified in the ruling.
Section 91EI: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91EI(1): amended, on 2 June 2016, by section 148 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91EI(2A): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 87(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91EI(3): amended (with effect on 18 March 2019), on 23 March 2020, by section 212(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 91EI(3)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91EI(3)(b): amended, on 20 May 1999 (applying on and after 20 May 1999), by section 87(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91EI(3)(b): amended, on 20 May 1999 (applying on and after 20 May 1999), by section 87(3) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91EI(3)(c): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 87(3) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91EI(3)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91EI(4): inserted (with effect on 18 March 2019), on 23 March 2020, by section 212(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

91EJ Treatment of information (1) Information supplied to the Commissioner by the applicant for a private ruling is the factual basis on which the Commissioner makes a private ruling.
(2) Despite subsection (1), the Commissioner,— (a) (b) as part of the process of making a private ruling, may, but does not have to, inquire into the correctness or existence of the facts contained in the information supplied before making the private ruling: is not stopped by the process of making the private ruling or by the use of the information as the basis of the private ruling from denying, out- side the process of making the ruling or subsequent to making the ruling, the correctness or existence of the facts contained in the information supplied.
Section 91EJ: replaced, on 7 September 2010, by section 159 of the Taxation (Annual Rates, Trans- Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

397 Part 5A s 91EK Tax Administration Act 1994 Reprinted as at 1 April 2020 Short-process rulings Heading: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
91EK Commissioner may make short-process rulings (1) (2) The Commissioner may make a short-process ruling on how a taxation law applies, or would apply, to a person in relation to their particular circumstances.
The Commissioner may decline to make a short-process ruling if it is consid- ered that the question asked, because of its nature or in the circumstances set out in the application, make it inappropriate for a response under a shortened process, for example, when an application— (a) (b) (c) (d) (e) raises an issue involving an apparent gap or deficiency in policy settings: is directly in opposition to an existing policy of the Commissioner or technical position taken by the Commissioner: raises an issue that has, or would have, significant implications or wide effect as a precedent: fails to provide sufficient information: raises a question that is better answered by the Commissioner through another process.
(3) The Commissioner may also decline to make a short-process ruling for a rea- son set out in section 91E(3), (3B), (4), and (4A).

Section 91EK: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
91EL Applying for short-process ruling (1) A person who meets the requirements of subsection (3) may apply, in their own right or on behalf of a person who is yet to come into legal existence, to the Commissioner for a short-process ruling on how a taxation law applies, or would apply, to the person in relation to a particular set of circumstances and a tax type to which the circumstances relate.

(2) Two or more persons may apply jointly for a short-process ruling under subsec- tion (1).
(3) The requirements are— (a) (b) the person’s annual gross income for the tax year before that in which the application is made is $20,000,000 or less; and the person is seeking the ruling on a matter concerning a tax (other than provisional tax), duty, or levy that is expected to amount to less than $1,000,000.
(4) For the purposes of subsection (3)(a),— (a) if the person applying is part of a group of companies, the group must meet the threshold requirement: 398 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91EN (b) (c) (d) if persons apply jointly for a short-process ruling, each person must meet the threshold requirement: if a person applies for a short-process ruling on behalf of another person, the other person must meet the threshold requirement: if the person applying is not yet in legal existence, the person must have a reasonable expectation of meeting the threshold requirement for the tax year to which the ruling relates.
For the purposes of subsection (3)(b), if the expected amount is unknown, the person must state this fact in the application, and the Commissioner may then consider under section 91EK(2) whether a short-process ruling is appropriate in the circumstances.

The application must meet the requirements of section 91EO.

The person may withdraw the application at any time by notifying the Com- missioner.
The amounts specified in subsection (3)(a) and (b) may be varied from time to time by the Governor-General by Order in Council.

Section 91EL: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
(5) (6) (7) (8) 91EM Effect of short-process ruling (1) This section applies, despite anything in another Act, when— (a) (b) a short-process ruling on a taxation law applies to a person in relation to a particular set of circumstances and a tax type to which the circum- stances relate; and the person applies the taxation law for the tax type in the way stated in the ruling.
The Commissioner must apply the taxation law in relation to the person, the particular circumstances, and the tax type as provided in the ruling.

Subsection (2) does not apply if a person has issued the Commissioner with a notice of proposed adjustment to change the effect of a ruling that the person has previously applied.

Section 91EM: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
(2) (3) 91EN Application of short-process ruling (1) A short-process ruling on a taxation law applies to a person in relation to a par- ticular set of circumstances and a tax type to which the circumstances relate only for— (a) (b) the taxation law expressly referred to in the ruling; and the period or the tax year for which the ruling applies.
399 Part 5A s 91EO Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) A short-process ruling does not apply to a person in relation to the particular circumstances and the related tax type to the extent to which— (a) (b) (c) the circumstances are materially different to the circumstances described in the ruling; or a material omission or misrepresentation was made in connection with the application for the ruling; or the ruling is based on an express understanding about a future event or other matter, and the understanding subsequently proves to be materially incorrect; or (d) the Commissioner stipulates a condition that is not met.
Section 91EN: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
91EO Disclosure requirements An application for a short-process ruling must— (a) (b) (c) identify the person applying for the ruling; and describe the circumstances on which the ruling is sought; and disclose all relevant facts and documents relating to the circumstances described; and (d) state the general tax outcome in relation to which the ruling is sought.
Section 91EO: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

91EP Commissioner may request further information The Commissioner may at any time request further relevant information from a person applying for a short-process ruling.
Section 91EP: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

91EQ Conditions on which short-process ruling based If the Commissioner considers that the correctness of a short-process ruling would depend on conditions stipulated about a future event or other matter, the Commissioner may— (a) (b) state the conditions on which the Commissioner bases the ruling; or decline to make the ruling.
The Commissioner may stipulate conditions about the answer to a proscribed question, and stipulating those conditions is treated as not determining the pro- scribed question for the purposes of section 91E(4)(a).

Section 91EQ: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
(1) (2) 400 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91ESB 91ER Right to consultation Before the Commissioner makes a short-process ruling, the Commissioner must give the person applying for the ruling a reasonable opportunity to be consulted if the content of the proposed ruling differs from that for which the application is made.
Section 91ER: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
91ES Content and notification of short-process ruling (1) A short-process ruling must state— (a) (b) (c) (d) (e) that it is a short-process ruling made under section 91EK; and the identity of the person, the taxation law, and the particular set of cir- cumstances to which the ruling applies; and how the taxation law applies to the person, the circumstances, and the related tax type; and the period or tax year for which the ruling applies; and any conditions stipulated by the Commissioner.
(2) The Commissioner must notify the person who applied for the ruling of the content of the ruling by sending a copy of the ruling to the person.

Section 91ES: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
91ESB Withdrawal of a short-process ruling (1) (2) (3) (4) The Commissioner may at any time withdraw a short-process ruling by notify- ing the person to whom the ruling applies that the ruling has been withdrawn.

The short-process ruling is withdrawn from the date stated in the notice of withdrawal.

That date may not be earlier than the date on which the person could reasonably be expected to receive the notice of withdrawal.
If the Commissioner withdraws a short-process ruling in relation to an arrange- ment— (a) (b) the ruling does not apply if the arrangement was entered into after the date of withdrawal; but the ruling continues to apply, for the remainder of the period or tax year stated in the ruling, if the arrangement was entered into before the date of withdrawal.
If the Commissioner withdraws a short-process ruling on the status of a person, item, or matter under section 91CB otherwise than in relation to an arrange- ment the ruling continues to apply for the remainder of the period or tax year stated in the ruling.

Section 91ESB: inserted, on 23 March 2020, by section 213(1) (and see section 213(2) for applica- tion) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
401 Part 5A s 91ET Tax Administration Act 1994 Reprinted as at 1 April 2020 91ET Treatment of information (1) Information supplied to the Commissioner by the applicant for a short-process ruling is the factual basis on which the Commissioner makes the ruling.
(2) Despite subsection (1), the Commissioner— (a) may, as part of the process of making the ruling, inquire into the correct- ness or existence of the facts contained in the information supplied before making the ruling: (b) is not stopped by the process of making the ruling or by the use of the information as the basis of the ruling from denying, outside the process of making the ruling or after making the ruling, the correctness or exis- tence of the facts contained in the information supplied.
Section 91ET: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Product rulings Heading: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Adminis- tration Amendment Act 1995 (1995 No 24).
91F Commissioner may make product rulings (1) The Commissioner may make a product ruling on how any taxation law applies to a particular arrangement if— (a) (b) (c) the Commissioner receives an application for a product ruling on the arrangement; and the Commissioner is satisfied that a private ruling cannot be made because it is not practicable to identify the taxpayers who may enter into the arrangement; and the characteristics of the taxpayers who may enter into the arrangement would not affect the content of the ruling.
(1B) The Commissioner may make a product ruling on the status of a person, item, or matter under section 91CB(2) or (3), whether in relation to an arrangement or not.

(2) The Commissioner may make a product ruling on how a taxation law applies to the arrangement described in an application whether or not reference was made to that taxation law in the application.
(3) The Commissioner may decline to make a product ruling if— (a) (b) the Commissioner considers that the correctness of the ruling would depend on which conditions were stipulated about a future event or other matter; or the arrangement on which the ruling is sought, or a separately identifia- ble part of that arrangement, is substantially the same as an arrangement 402 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91F which is subject to an objection, challenge, or appeal, whether in relation to the applicant or any other person; or (bb) the applicant is a promoter who, in the Commissioner’s opinion, did not comply with section 91FD in relation to an earlier binding ruling appli- cation; or (c) the applicant has outstanding debts relating to earlier binding ruling applications.
(4) The Commissioner may not make a product ruling if— (a) (b) (c) (d) (e) (f) (g) (h) the application for the ruling would require the Commissioner to deter- mine a proscribed question, other than a matter referred to in section 91CB(3); or at the time the application is made or at any time before the ruling is issued, the Commissioner considers that the person to whom the ruling is to apply is not seriously contemplating the arrangement for which the ruling is sought; or the application is frivolous or vexatious; or the matter on which the ruling is sought is being dealt with, or in the Commissioner’s opinion should be dealt with, by one or both competent authorities of the parties to a double tax agreement; or a product ruling already exists on how the taxation law applies to the arrangement, and the proposed ruling would apply to a period or tax year to which the existing ruling applies; or in the Commissioner’s opinion the applicant has not provided sufficient information in relation to the application after the Commissioner has requested further information; or in the Commissioner’s opinion it would be unreasonable to make a rul- ing in view of the resources available to the Commissioner; or the application for the ruling would require the Commissioner to form an opinion as to a generally accepted accounting practice.
Section 91F: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91F(1B): inserted, on 18 March 2019, by section 64(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91F(3)(a): amended, on 18 March 2019, by section 64(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91F(3)(b): replaced, on 7 September 2010, by section 160(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91F(3)(bb): inserted, on 7 September 2010, by section 160(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91F(3)(c): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 89(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

403 Part 5A s 91FA Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 91F(4)(a): amended, on 18 March 2019, by section 64(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91F(4)(b): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 89(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91F(4)(d): replaced, on 23 September 1997, by section 76(3) of the Taxation (Remedial Pro- visions) Act 1997 (1997 No 74).

Section 91F(4)(e): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 89(3) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91F(4)(e): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91F(4)(g): amended, on 26 November 1998, by section 30 of the Taxation (Tax Credits, Trad- ing Stock, and Other Remedial Matters) Act 1998 (1998 No 107).
Section 91F(4)(h): inserted, on 26 November 1998, by section 30 of the Taxation (Tax Credits, Trad- ing Stock, and Other Remedial Matters) Act 1998 (1998 No 107).

Section 91F(4)(h): amended, on 7 September 2010, by section 160(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91F(4)(h): amended (with effect on 17 October 2002), on 25 November 2003, by section 122 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
91FA Effect of a product ruling (1) Notwithstanding anything in any other Act, if— (a) (b) a product ruling on a taxation law applies to an arrangement and a tax type for an arrangement; and a person who enters into the arrangement applies the taxation law for the tax type in the way stated in the ruling,— the Commissioner must apply the taxation law in relation to the person, the tax type, and the arrangement in accordance with the ruling.
(1A) Subsection (1) does not apply if a taxpayer has issued the Commissioner with a notice of proposed adjustment to change the effect of a ruling previously applied by the taxpayer.

(2) [Repealed] Section 91FA: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91FA(1): amended, on 7 September 2010, by section 161(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91FA(1)(a): amended, on 7 September 2010, by section 161(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91FA(1)(b): amended, on 7 September 2010, by section 161(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91FA(1A): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 90(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
404 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91FB Section 91FA(2): repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 90(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
91FB Application of a product ruling (1) A product ruling on a taxation law for a tax type applies, whether in relation to an arrangement or otherwise,— (a) (b) only if the taxation law is expressly referred to in the ruling; and only for the period or tax year for which the ruling applies.
(2) A product ruling does not apply to a tax type, whether in relation to an arrange- ment or otherwise, to the extent to which, in relation to the tax type— (a) (b) (c) the arrangement is materially different from the arrangement identified in the ruling; or there was a material omission or misrepresentation in, or in connection with, the application for the ruling; or the product ruling states an assumption that the Commissioner made about a future event or other matter, and the assumption subsequently proves to be materially incorrect; or (d) the Commissioner stipulates a condition that is not satisfied.
(3) For the purposes of subsection (2), a product ruling ceases to apply to the per- son in relation to an arrangement and a tax type for the arrangement, from the date on which the relevant event described in subsection (2)(a), (b), and (d) occurs unless the ruling expressly provides otherwise.

Section 91FB: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91FB(1): amended, on 18 March 2019, by section 65(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91FB(1): amended, on 7 September 2010, by section 162(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91FB(1)(b): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 91(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91FB(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91FB(2): amended, on 18 March 2019, by section 65(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91FB(2): amended, on 7 September 2010, by section 162(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91FB(2)(c): replaced, on 2 June 2016, by section 149 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91FB(2)(d): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 91(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91FB(3): inserted, on 18 March 2019, by section 65(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
405 Part 5A s 91FC Tax Administration Act 1994 Reprinted as at 1 April 2020 91FC Applying for a product ruling (1) A person, in their own right or on behalf of a person who is yet to come into legal existence, may apply to the Commissioner for a product ruling on how a taxation law applies, or would apply— (a) (b) to an arrangement; or to the consumer of the product that is the subject of the ruling, and to the arrangement; or (c) to the person.
(1A) A person making an application under subsection (1) or a prospective person, as the case may be, must intend to be a party to the proposed arrangement or a promoter of the proposed arrangement.

(1B) For the purpose of subsection (1)(b), a consumer is a party to the arrangement who is not the applicant.

(2) An application for a product ruling— (a) must be made in the form prescribed by the Commissioner; and (b) must comply with the disclosure requirements of section 91FD.
(3) An applicant for a product ruling may at any time withdraw the application by notice to the Commissioner.

Section 91FC: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91FC(1): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 92(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91FC(1)(b): amended, on 18 March 2019, by section 66 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91FC(1)(c): inserted, on 18 March 2019, by section 66 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91FC(1A): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 92(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91FC(1A): amended, on 7 September 2010, by section 163 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 91FC(1B): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 92(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91FC(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
91FD Disclosure requirements (1) An application for a product ruling must— identify the applicant; and disclose all relevant facts and documents relating to the arrangement for which the ruling is sought; and (a) (b) 406 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91FF (bb) if the person making the application is the promoter of the arrangement, make a statutory declaration that paragraph (b) has been complied with and that all relevant facts are correct; and (c) explain— (i) why it is not practicable to seek a private ruling; and (ii) why the characteristics of the taxpayers who may enter into the arrangement are not relevant to the content of the ruling; and (d) (e) state the taxation laws in respect of which the ruling is sought; and state the propositions of law (if any) which are relevant to the issues raised in the application; and (f) provide a draft ruling.
(2) If the Commissioner considers that it would be unreasonable to require the applicant to comply with any of the requirements in paragraphs (d) to (f) of subsection (1), the Commissioner may waive those requirements.

Section 91FD: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91FD(1)(bb): inserted, on 7 September 2010, by section 164 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91FD(1)(bb): amended (with effect on 7 September 2010), on 29 March 2018, by section 339 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Mat- ters) Act 2018 (2018 No 5).
91FE Commissioner may request further information The Commissioner may at any time request further relevant information from an applicant for a product ruling.

Section 91FE: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91FE: amended, on 2 June 2016, by section 150 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
91FF Conditions on which product ruling based (1) (2) (3) If the Commissioner considers that the correctness of a product ruling would depend on conditions being stipulated about a future event or other matter, the Commissioner may— (a) (b) stipulate the conditions on which the Commissioner bases the ruling; or decline to make the ruling.
[Repealed] The Commissioner may stipulate conditions about the answer to a proscribed question other than a matter referred to in section 91CB(3), and stipulating those conditions is treated as not determining the proscribed question for the purposes of section 91F(4)(a).

407 Part 5A s 91FG Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 91FF: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91FF heading: replaced, on 18 March 2019, by section 67(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91FF(1): amended, on 18 March 2019, by section 67(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91FF(1)(a): replaced, on 18 March 2019, by section 67(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91FF(2): repealed, on 18 March 2019, by section 67(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91FF(3): replaced, on 18 March 2019, by section 67(5) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

91FG Right to consultation Before the Commissioner makes a product ruling, the Commissioner must give the applicant a reasonable opportunity to be consulted if the content of the pro- posed ruling differs from that applied for by the applicant.
Section 91FG: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91FG: amended, on 2 June 2016, by section 151 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
91FH Content and notification of a product ruling (1) A product ruling must state— (a) (b) (c) (d) (e) (f) (g) that it is a product ruling made under section 91F; and the name of the person who applied for the ruling; and the taxation law and the arrangement to which the ruling applies; and how the taxation law applies to the arrangement; and the period or tax year for which the ruling applies; and [Repealed] conditions stipulated by the Commissioner.
Anything that does not contain these statements is not a product ruling.

(1B) [Repealed] (2) The Commissioner must send a copy of the ruling to the applicant as soon as practicable after the date on which the ruling is made.

(3) Unless the applicant applies for earlier publication, the Commissioner cannot publish a product ruling until 2 months have passed after the date the ruling is made.
(4) If the applicant applies for earlier publication, the Commissioner must— (a) notify the making of the product ruling by notice in a publication chosen by the Commissioner; and 408 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91FJ (b) publish the product ruling in a publication of the department as soon as possible.
(5) After the 2-month period has ended, the Commissioner must— (a) notify the making of a product ruling by notice in a publication chosen by the Commissioner; and (b) publish each product ruling, in full, in a publication of the department.

(6) A taxpayer, other than the applicant, cannot obtain a copy of a product ruling before it is published by the Commissioner.
Section 91FH: replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 93(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91FH(1)(e): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91FH(1)(f): repealed, on 18 March 2019, by section 68(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 91FH(1B): repealed, on 18 March 2019, by section 68(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91FH(3): amended, on 2 June 2016, by section 152(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91FH(4): amended, on 2 June 2016, by section 152(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 91FH(4)(a): amended, on 7 September 2010, by section 166(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91FH(5)(a): amended, on 7 September 2010, by section 166(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
91FI Extension of a product ruling [Repealed] Section 91FI: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 94(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

91FJ Withdrawal of a product ruling (1) (2) The Commissioner may at any time withdraw a product ruling.

The Commissioner must notify the withdrawal by giving adequate notice in a publication chosen by the Commissioner.
(3) A product ruling is withdrawn on the date stated in the notice of withdrawal.

The date cannot be before the date on which notice is given under subsection (2).

(3A) A status ruling on a withdrawn product ruling does not apply on and after the date specified in the notice of withdrawal.
(4) If the Commissioner withdraws a product ruling in relation to an arrange- ment— 409 Part 5A s 91FJ Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) (c) the ruling does not apply to an arrangement entered into after the date of withdrawal; but the ruling continues to apply, for the remainder of the period or tax year specified in the ruling, to any arrangement to which it previously applied that was entered into before the date of withdrawal; and a status ruling that has been made on the product ruling continues to apply, for the remainder of the period or tax year specified in the product ruling, if the arrangement to which it previously applied was entered into before the date of withdrawal.
(4B) If the Commissioner withdraws a product ruling on the status of an item or matter under section 91CB otherwise than in relation to an arrangement— (a) (b) the ruling continues to apply for the remainder of the period or tax year specified in the ruling; and a status ruling that has been made on the product ruling continues to apply, for the remainder of the period or tax year specified in the ruling.
(5) A notice of withdrawal must specify— (a) (b) (c) (ca) (cb) (d) that it is a withdrawal of a product ruling under this section; and the ruling that is being withdrawn; and the original period or tax year for which the ruling applied; and any status ruling that applied to the product ruling; and that the status ruling is also being withdrawn; and the date of the withdrawal.

Anything that does not contain these statements is not a notice of withdrawal of a product ruling.
(6) The Commissioner shall also give notice of the withdrawal to the person who applied for the product ruling.

Section 91FJ: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 91FJ(2): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 95(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91FJ(2): amended, on 7 September 2010, by section 167 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 91FJ(3): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 95(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91FJ(3A): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 95(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91FJ(4): amended (with effect on 18 March 2019), on 23 March 2020, by section 214(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 91FJ(4)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

410 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91G Section 91FJ(4)(b): amended, on 20 May 1999 (applying on and after 20 May 1999), by section 95(3) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91FJ(4)(b): amended, on 20 May 1999 (applying on and after 20 May 1999), by section 95(4) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91FJ(4)(c): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 95(4) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91FJ(4)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91FJ(4B): inserted (with effect on 18 March 2019), on 23 March 2020, by section 214(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 91FJ(5)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 91FJ(5)(c): amended, on 20 May 1999 (applying on and after 20 May 1999), by section 95(5) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91FJ(5)(ca): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 95(6) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91FJ(5)(cb): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 95(6) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91FJ(6): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

91FK Treatment of information (1) Information supplied to the Commissioner by the applicant for a product ruling is the basis on which the Commissioner makes a product ruling.
(2) Despite subsection (1), the Commissioner,— (a) (b) as part of the process of making a product ruling, may, but does not have to, inquire into the existence or correctness of facts contained in the information supplied before making the product ruling: is not stopped by the process of making the product ruling or by the use of the information as the basis of the product ruling from inquiring, out- side the process of making the ruling or subsequent to making the ruling, into the existence or correctness of facts contained in the information supplied.
Section 91FK: inserted, on 7 September 2010, by section 168 of the Taxation (Annual Rates, Trans- Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Rulings generally Heading: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Adminis- tration Amendment Act 1995 (1995 No 24).
91G Effect of legislative change on binding ruling A binding ruling does not apply from the date a taxation law is repealed or amended to the extent that the repeal or amendment changes the way the taxa- tion law applies in the ruling.

For a limited purpose and period, section 100(2) 411 Part 5A s 91GA Tax Administration Act 1994 Reprinted as at 1 April 2020 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 overrides this section.
Section 91G: replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 96(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91G: amended, on 1 April 2019, by section 340 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
91GA Applying for ruling on effect of change in legislation (1) A person who applied for a private ruling made under section 91E, may apply to the Commissioner for a ruling on whether the amendment or repeal of a tax- ation law that is stated as applying in the private ruling has changed the way that the law applies in the ruling.
(2) A person who applied for a product ruling made under section 91F, may apply to the Commissioner for a ruling on whether the amendment or repeal of a tax- ation law that is stated as applying in the product ruling has changed the way that the law applies in the ruling.

(3) A ruling made under subsection (1) or (2) is a status ruling.
(4) For a limited purpose and period, section 100(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 overrides this section.

Section 91GA: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91GA(4): inserted, on 1 April 2019, by section 341 of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

91GB Commissioner to make status rulings on application (1) (2) The Commissioner must make a status ruling on whether the amendment or repeal of a taxation law that is stated as applying in a private or a product rul- ing has changed the way that the law applies in the ruling.
The Commissioner may make a status ruling on whether the amendment or repeal of a taxation law has changed the way that the law applies in a private or a product ruling whether or not reference was made to that taxation law in the application.
(3) The Commissioner may not make a status ruling if— (a) (b) (c) the application is frivolous or vexatious; or the Commissioner considers that the correctness of a private or product ruling would depend on an understanding about a future event or other matter; or the Commissioner considers that it would be unreasonable to make a rul- ing in view of the resources available to the Commissioner.
412 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91GF Section 91GB: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91GB heading: amended, on 2 June 2016, by section 153 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 91GB(3)(b): replaced, on 18 March 2019, by section 69 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
91GC Requirements for status ruling applications (1) An application for a status ruling must be made in the form prescribed by the Commissioner and must— (a) (b) (c) (d) identify the applicant; and identify the private or product ruling on which the status ruling is sought; and state the taxation laws that are stated as applying in the private or prod- uct ruling that have been amended or repealed; and state any propositions of law that are relevant to the issues raised in the application; and (e) provide a draft ruling.
(2) If the Commissioner considers that it would be unreasonable to require the applicant to comply with any of the requirements in subsection (1)(d) or (1)(e), the Commissioner may waive those requirements.

Section 91GC: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
91GD Commissioner may request further information The Commissioner may at any time request further relevant information from an applicant for a status ruling.

Section 91GD: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91GD: amended, on 2 June 2016, by section 154 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
91GE Right to consultation Before the Commissioner makes a status ruling, the Commissioner must give the applicant a reasonable opportunity to be consulted if the content of the pro- posed ruling differs from that applied for by the applicant.

Section 91GE: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91GE: amended, on 2 June 2016, by section 155 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
91GF Content of status ruling A status ruling must identify the private or product ruling on which it is a rul- ing and state— 413 Part 5A s 91GG Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) that it is a status ruling made under section 91GA; and (b) whether the amendment or repeal of a taxation law has changed the way that the law applies in the ruling.

Anything that does not contain these statements is not a status ruling.
Section 91GF: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

91GG Notification of status ruling (1) (2) (3) The Commissioner must send a copy of a status ruling to the applicant as soon as practicable after the date on which the ruling is made.
In the case of a status ruling on a product ruling, the Commissioner must also— (a) notify the making of a status ruling by notice in a publication chosen by the Commissioner; and (b) publish the status ruling in a publication of the department.
The Commissioner must notify the making of and publish a status ruling as soon as possible but not before the 2-month period specified in section 91FH(3) has passed, unless the applicant has applied for earlier publication of their product ruling under that section.

Section 91GG: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91GG(2)(a): amended, on 2 June 2016, by section 156(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 91GG(3): amended, on 2 June 2016, by section 156(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
91GH Effect of status ruling If a person applies a taxation law in accordance with a status ruling, the Com- missioner must also apply the taxation law in accordance with the status ruling.

Section 91GH: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
91GI Effect of minor error on binding ruling (1) The Commissioner does not have to withdraw and reissue a new ruling to cor- rect a typographical or a minor error if the correction does not change the meaning of the ruling.

(2) A ruling that is not withdrawn and reissued remains valid.

Section 91GI: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
91H Applications for rulings not to affect obligations and powers The fact that there has been an application for a private ruling or a product rul- ing does not affect a person’s obligation to provide any return, make any pay- 414 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 5A s 91J ment, or do any other act, or the Commissioner’s power to make or amend any assessment.
Section 91H: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

91I Regulations (1) The Governor-General may from time to time, by Order in Council, make regulations prescribing or providing for the fixing of fees payable in respect of applications for private, product and status rulings.
(2) Any such regulations may— (a) (b) (c) (d) specify the persons by whom any fees are payable: prescribe specific fees for specific work or services: prescribe a scale of fees or a rate based on the time involved in carrying out the work or services: allow the Commissioner to waive, in whole or in part, any fees that are payable.

Section 91I: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91I(1): amended, on 20 May 1999 (applying on and after 20 May 1999), by section 98(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 91I(2)(c): amended, on 20 May 1999 (applying on and after 1 April 1995), by section 98(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91I(2)(d): inserted, on 20 May 1999 (applying on and after 1 April 1995), by section 98(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

91J Commissioner may not issue ruling to applicant with outstanding debts (1) The Commissioner may refuse to issue a private, a product, or a status ruling to an applicant with an outstanding debt that relates to an earlier binding ruling application.
(2) An applicant has an outstanding debt if she or he has not paid, on or before 60 days after the date stated in an invoice sent by Inland Revenue, the amount sta- ted in the invoice.

(3) This section applies only to an outstanding debt that first arises on or after 1 June 1999.

Section 91J: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 99(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
415 Part 6 s 92 Tax Administration Act 1994 Reprinted as at 1 April 2020 Part 6 Assessments 92 Taxpayer assessment of income tax (1) A taxpayer who is required to furnish a return of income for a tax year must make an assessment of the taxpayer’s taxable income and income tax liability and, if applicable for the tax year, the net loss, terminal tax or refund due.

(2) An assessment under this section is made on the date on which the taxpayer’s return of income is received at an office of the department.
(2B) For the purposes of subsections (1) and (2), an assessment of a taxpayer who is an individual to whom Part 3, subpart 3B applies is treated as made under sec- tion 22I(1)(b) on the relevant date set out in section 22I(2).

[Repealed] [Repealed] [Repealed] This section does not apply to a taxpayer— (a) (b) in respect of whom the Commissioner has made an assessment; and for the tax year to which the assessment relates.
The nominated company for a consolidated group is treated as a taxpayer for the purposes of this section.

A company that is part of a consolidated group in a tax year must not make a separate assessment for a tax year, but this restriction applies only to a tax year, or part of a tax year, in which the company is part of the group.
Section 92: replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 208(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 92 heading: replaced, on 1 October 2004 (applying for 2004–05 and subsequent income years), by section 112(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 92(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 92(2): replaced, on 1 October 2004 (applying for 2004–05 and subsequent income years), by section 112(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 92(2B): inserted, on 1 April 2019, by section 70(1) (and see section 70(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 92(3): repealed, on 1 October 2004 (applying for 2004–05 and subsequent income years), by section 112(3) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 92(4): repealed, on 1 October 2005 (applying for 2005–06 and later tax years), by section 142(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
(3) (4) (5) (6) (7) 416 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 92AB Section 92(5): repealed, on 1 April 2016 (applying for the 2016–17 tax year, or earlier tax year given by Order in Council, and later tax years), by section 197(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 92(6)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 92(7): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
92AAA Determination on cost of timber [Repealed] Section 92AAA: repealed (with effect on 1 April 2015 and applying for 2015-16 and later income years), on 24 February 2016, by section 260 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
92AA Assessment for tax credits under Part M of Income Tax Act 2007 [Repealed] Section 92AA: repealed, on 1 April 2016 (applying for the 2016–17 tax year, or earlier tax year given by Order in Council, and later tax years), by section 198(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
92AB Assessments of liabilities of shareholders of qualifying companies (1) The Commissioner may assess the liability of a shareholder who has agreed under section HA 8 of the Income Tax Act 2007 to be personally liable for their share of the income tax payable by a qualifying company.

(2) A person assessed under subsection (1) is liable as agent for the company.
(3) The Commissioner may reduce a person’s agreed liability if, in the relevant income year,— (a) (b) they first acquire shares in the company; or they dispose of all their shares in the company.
(4) To reduce a person’s liability under subsection (3),— (a) (b) the Commissioner must be satisfied that the reduction is appropriate; and the person must provide adequate accounts and other relevant informa- tion to show that the company’s income tax liability attributable to the part of the income year in which they were a shareholder is proportion- ately smaller than the liability attributable to the full income year.
(5) An assessment of the company or the person does not prevent an assessment of the other.

Compare: 2004 No 35 s HG 8(1), (2) Section 92AB: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
417 Part 6 s 92A Tax Administration Act 1994 Reprinted as at 1 April 2020 92A Basic rates of income tax (1) (2) The Commissioner may for a tax year (whether before or after the passing of the annual taxing Act for that year) assess the income tax of any taxpayer at the basic rates.

No such assessment shall be deemed to be invalid on the ground that it is made before the passing of the annual taxing Act.
If the annual rates for any tax year are higher or lower than the basic rates, the amount of every assessment of income tax made under this section in respect of that year shall be deemed to be increased or reduced accordingly, and every such assessment shall have the same effect as if the amount as so increased or reduced had been specified in the assessment.
Section 92A: inserted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by sec- tion 452 of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 92A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 92A(1): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 210(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 92A(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
92B Taxpayer assessment of GST (1) A taxpayer who is required under the Goods and Services Tax Act 1985 to pro- vide a GST tax return for a GST return period must make an assessment of the amount of GST payable by the taxpayer for the return period.

(2) An assessment under this section is made on the date on which the taxpayer’s GST tax return is received at an office of the department.
(3) This section does not apply to a taxpayer for a GST return period if the Com- missioner has made an assessment of the GST payable by the taxpayer for the return period.

Section 92B: inserted, on 21 December 2004 (applying for GST return periods beginning on or after 1 April 2005), by section 113(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
93 (1) Assessment of FBT The Commissioner may, in respect of any person who is chargeable with FBT in respect of any quarter or any income year, make an assessment of the amount of FBT which, in the Commissioner’s judgment, ought to be imposed, and that person shall be liable to pay the FBT so assessed, except so far as the person establishes in proceedings challenging the assessment that the assess- ment is excessive or that the person is not chargeable with FBT.
(2) Sections 109, 111, and 113 shall apply, so far as may be, with respect to every assessment made under this section as if— (a) the term tax already assessed in section 113 included FBT already assessed under this section; and 418 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 93B (b) the term taxpayer in sections 111 and 113 included a person who is chargeable with FBT.
(3) An assessment made under this section shall be subject to challenge in the same manner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Part 8A of this Act shall apply accordingly.

Compare: 1976 No 65 s 336V Section 93 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 93(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 93(1): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 240(1) of the Taxation (Depreci- ation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 93(1): amended, on 1 October 1996, by section 15(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 93(1): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 93(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 93(2)(b): amended (with effect on 1 October 1996), on 30 June 2014, by section 159 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 93(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 93(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 93(3): amended, on 1 October 1996, by section 15(2)(a) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).

Section 93(3): amended, on 1 October 1996, by section 15(2)(b) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).
Section 93(3): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
93B Trustee income: Commissioner’s power to assess (1) This section applies when a person— (a) (b) (c) fails to disclose details of a trust under section 59; or fails to provide information that the Commissioner has asked for under section 17 in relation to a trust; or is unable to obtain sufficient information to calculate the amount of trustee income in an income year.

(2) The Commissioner may determine in a fair and reasonable manner the amount of trustee income for the income year.
Compare: 2004 No 35 s HH 7 419 Part 6 s 93C Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 93B: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
93C Foreign tax credits: Commissioner’s power to amend assessments (1) This section applies when a person is entitled to a tax credit under section LK 1 of the Income Tax Act 2007 and— (a) (b) the amount of the credit cannot be determined before the time by which the person must file a return of income for an income year; and the person asks the Commissioner for an amended assessment within 4 years after the end of the income year.
(2) The Commissioner must amend the assessment for the income year to reflect the amount of the credit.

Compare: 2004 No 35 s LC 4(1C) Section 93C: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
94 (1) Assessment of qualifying company election tax and additional tax The Commissioner may, in respect of any company liable to pay qualifying company election tax under section HA 42 of the Income Tax Act 2007, make an assessment of the amount of qualifying company election tax, and any late payment penalty payable under section 139B of this Act, that, in the Commis- sioner’s judgment, ought to be imposed, and the company shall be liable to pay the qualifying company election tax and any late payment penalty so assessed, except so far as the company establishes in proceedings challenging the assess- ment that the assessment is excessive or that the company is not chargeable with qualifying company election tax, or the late payment penalty.
(2) Sections 108 to 111, 113, and 114 shall apply, so far as may be, with respect to every assessment made under this section as if— (a) (b) (c) the term tax already assessed, in section 113, included qualifying com- pany election tax and any late payment penalty already assessed under this section; and the term taxpayer, in sections 111 and 113, included a company which is chargeable with qualifying company election tax; and the term amount assessed for any year in section 108(1) included an amount assessed under this section, and the term property were substi- tuted for the term income in section 108(2).
(3) An assessment made under subsection (1) is subject to challenge in the same manner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Part 8A of this Act applies accordingly.

Compare: 1976 No 65 s 393L(3), (4), (5) 420 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 94A Section 94(1): replaced, on 1 October 1996, by section 16(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 94(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 94(1): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 94(2)(a): amended, on 25 November 2003 (applying to late payment penalties that arise with respect to 1997–98 and subsequent income years), by section 123(1) of the Taxation (GST, Trans- Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 94(2)(b): amended (with effect on 1 October 1996), on 30 June 2014, by section 160(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 94(2)(c): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 453 of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 94(2)(c): amended (with effect on 1 October 1996), on 30 June 2014, by section 160(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 94(2)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 94(3): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
94A Assessment of shortfall penalties (1) (2) (3) (4) The Commissioner may make or amend an assessment of a civil penalty other than under section 142H or 142I in the same way as the Commissioner may make or amend an assessment of the tax in respect of which the penalty is imposed.

The Commissioner must assess a shortfall penalty in the same way as the tax to which it relates, but separately from the tax.

However, this subsection does not apply to a penalty under section 141ED.
The Commissioner may assess a shortfall penalty before or after unpaid tax has been assessed, or has become assessable or payable, or has been paid.

If the Commissioner assesses a shortfall penalty in respect of unpaid income tax before the passing of the annual taxing Act, the unpaid income tax shall be calculated by reference to the rates determined by the last preceding annual taxing Act.
(5) Unless a tax law specifically provides otherwise, a payment made by, or an amount applied on behalf of, a taxpayer on account of a shortfall penalty does not give rise to a credit towards or in respect of any other tax or tax liability.

Section 94A: inserted, on 26 July 1996, by section 17 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 94A(1): amended, on 1 July 2017, by section 15 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 94A(2): amended (with effect on 1 April 2008), on 6 October 2009 (applying for a tax pos- ition taken on or after 1 April 2008), by section 654(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
421 Part 6 s 94B Tax Administration Act 1994 Reprinted as at 1 April 2020 94B Liability of wholly-owned group and other bodies to pay shortfall penalties (1) If the Commissioner treats the companies in a wholly-owned group as if they were a single taxpayer for the purpose of determining a tax shortfall,— (a) (b) the Commissioner may assess one company in the group for the shortfall penalty; but all the other companies remain liable to pay the shortfall penalty until it is paid in full.
(2) All the partners in a partnership, and all the persons in any other group of per- sons that derive or incur amounts jointly or that are assessed together, are liable individually and collectively for a shortfall penalty imposed by the Commis- sioner— (a) (b) in respect of a tax position taken; or as a consequence of how or the way in which a tax position is taken— by the partnership or the other group of persons, as the case may be.
(3) For the purposes of subsection (2),— (a) where a shortfall penalty is imposed in respect of a partnership, the part of that penalty imposed on each partner shall be in proportion to the partner’s share or interest in the partnership; and (b) where a shortfall penalty is imposed in respect of a group of persons (other than a partnership), that penalty shall be imposed in such propor- tions as the Commissioner determines on any 1 or more of the persons in that group.
Section 94B: inserted, on 26 July 1996, by section 17 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 94B(2): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 454 of the Taxation (Core Provisions) Act 1996 (1996 No 67).
94C Assessment of penalties under sections 142H and 142I The Commissioner may, for a financial institution having obligations under Part 11B for financial accounts maintained by the financial institution, make an assessment of the amount of a penalty under section 142H that, in the Commis- sioner’s judgement, ought to be imposed and the financial institution is liable to pay the penalty assessed, except so far as the financial institution establishes in proceedings challenging the assessment that the assessment is excessive or that the financial institution is not chargeable with the penalty.
The Commissioner may, for a person or entity having obligations under Part 11B for the provision of information relating to a person or entity for a finan- cial account, make an assessment of the amount of a penalty under section 142I that, in the Commissioner’s judgement, ought to be imposed and the person or entity is liable to pay the penalty assessed, except so far as the person or entity establishes in proceedings challenging the assessment that the assessment is excessive or that the person or entity is not chargeable with the penalty.
(1) (2) 422 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 97 Section 94C: inserted, on 1 July 2017, by section 16 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

95 Assessment of withdrawal tax [Repealed] Section 95: repealed, on 2 June 2016, by section 157 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
96 Assessment of New Zealand superannuitant surcharge [Repealed] Section 96: repealed, on 20 August 1997 (applying to tax on taxable income for 1998–99 and subse- quent income years), by section 15 of the Taxation (Superannuitant Surcharge Abolition) Act 1997 (1997 No 59).
97 (1) (2) Assessment of imputation penalty tax The Commissioner may, in respect of any company chargeable with imputation penalty tax, make an assessment of the amount of imputation penalty tax that in the judgment of the Commissioner ought to be imposed on the company.
The company shall be liable to pay the imputation penalty tax so assessed except in so far as the company establishes in proceedings challenging the assessment that the assessment is excessive or that the company is not chargea- ble with the imputation penalty tax.
(3) Sections 109, 111, and 113 shall apply with respect to every assessment under this section as if— (a) (b) in sections 111 and 113, the term taxpayer included a company chargea- ble with imputation penalty tax; and in section 113, the term tax already assessed included any imputation penalty tax already assessed under this section.
(4) An assessment made under this section shall be subject to challenge in the same manner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Part 8A of this Act shall apply accordingly.

Compare: 1976 No 65 s 394N(5)–(8) Section 97(1): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 97(2): amended, on 1 October 1996, by section 20(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 97(3)(a): amended (with effect on 1 October 1996), on 30 June 2014, by section 162 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 97(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 97(4): amended, on 1 October 1996, by section 20(2)(a) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).

Section 97(4): amended, on 1 October 1996, by section 20(2)(b) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).

423 Part 6 s 97B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 97(4): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
97B Assessment of Maori authority distribution penalty tax (1) (2) The Commissioner may, in respect of a Maori authority chargeable with Maori authority distribution penalty tax, make an assessment of the amount of Maori authority distribution penalty tax that the Commissioner considers should be imposed on the Maori authority.
The Maori authority is liable to pay the Maori authority distribution penalty tax assessed except to the extent that the Maori authority establishes in proceed- ings challenging the assessment that the assessment is excessive or that the Maori authority is not chargeable with the Maori authority distribution penalty tax.
(3) Sections 109, 111 and 113 apply to an assessment made under this section as if— (a) (b) the references to taxpayer in sections 111 and 113 included a Maori authority chargeable with Maori authority distribution penalty tax; and the reference to tax already assessed in section 113 included Maori authority distribution penalty tax already assessed under this section.
(4) An assessment made under this section is subject to challenge in the same man- ner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Part 7 of this Act applies accordingly.

Section 97B: inserted, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 108(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provi- sions) Act 2003 (2003 No 5).
Section 97B(3)(a): amended (with effect on 26 March 2003), on 30 June 2014, by section 163 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 97B(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
97C Assessment of R&D repayment tax (1) (2) The Commissioner may, for a company chargeable with R&D repayment tax, make an assessment of R&D repayment tax that the Commissioner considers should be imposed on the company.

The company is liable to pay the R&D repayment tax assessed except to the extent to which the company establishes in proceedings challenging the assess- ment that the assessment is excessive or that the company is not chargeable with the R&D repayment tax.
(3) Sections 109, 111, and 113 apply to an assessment made under this section as if— (a) the references to taxpayer in those sections included a company charge- able with R&D repayment tax; and 424 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 98 (b) the references to tax already assessed in section 113 included an amount of R&D repayment tax already assessed under this section.
(4) An assessment made under this section is subject to challenge in the same man- ner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Part 7 of this Act applies accordingly.

Section 97C: inserted (with effect on 1 April 2015), on 24 February 2016, by section 261 of the Taxa- tion (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
98 (1) Assessment of ESCT The Commissioner may, in respect of any employer or person who is chargea- ble with ESCT under section RD 67 of the Income Tax Act 2007, make an assessment of the amount of the employer’s superannuation cash contribution on which, in the Commissioner’s judgment, ESCT ought to be imposed and an assessment of the amount of that tax, and that employer or person shall be liable to pay the tax so assessed except so far as the employer or person estab- lishes in proceedings challenging the assessment that the assessment is exces- sive or that the employer or person is not chargeable with the tax so assessed.
(2) Sections 109, 111, and 113 shall apply, so far as may be, with respect to every assessment made under subsection (1) of this section as if— (a) (b) in sections 111 and 113, the term taxpayer included a person who is chargeable with ESCT; and in section 113, the term tax already assessed included ESCT already assessed under subsection (1) of this section.
(3) An assessment made under this section shall be subject to challenge in the same manner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Part 8A of this Act shall apply accordingly.

Compare: 1976 No 65 s 336ZG Section 98 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 98(1): amended (with effect on 1 April 2008), on 2 November 2012, by section 199(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 98(1): amended (with effect on 1 April 2008), on 2 November 2012, by section 199(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 98(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 98(1): amended, on 1 October 1996, by section 21(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 98(1): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 98(2)(a): amended (with effect on 1 October 1996), on 30 June 2014, by section 164 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

425 Part 6 s 98B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 98(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 98(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 98(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 98(3): amended, on 1 October 1996, by section 21(2)(a) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).

Section 98(3): amended, on 1 October 1996, by section 21(2)(b) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).

Section 98(3): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
98B Assessment of retirement scheme contribution withholding tax (1) (2) (3) The Commissioner may, for any person who is chargeable with RSCT under section RH 2 of the Income Tax Act 2007, make an assessment of the amount of the retirement scheme contribution on which, in the Commissioner’s judg- ment, RSCT ought to be imposed and an assessment of that tax.
The person is liable to pay the tax so assessed except to the extent that the per- son establishes in proceedings challenging the assessment that the assessment is excessive or that the person is not chargeable with the tax assessed.
Sections 109, 111, and 113 shall apply, so far as may be, with respect to an assessment made under subsection (1) of this section as if— (a) (b) in sections 111 and 113, the term taxpayer included a person who is chargeable with RSCT; and in section 113, the term tax already assessed included RSCT already assessed under subsection (1) of this section.
(4) An assessment made under this section shall be subject to challenge in the same manner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Part 8A of this Act shall apply accordingly.

Section 98B: inserted (with effect on 1 April 2007), on 19 December 2007, by section 231(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 98B(1): replaced, on 1 April 2008, by section 231(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 98B(3)(a): replaced, on 1 April 2008, by section 231(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 98B(3)(a): amended (with effect on 1 April 2007), on 30 June 2014, by section 165 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 98B(3)(b): replaced, on 1 April 2008, by section 231(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 98B(4): amended, on 1 April 2008, by section 231(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
426 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 99 99 (1) Assessment of RWT The Commissioner may make an assessment of any amount that, in the Com- missioner’s opinion, any person is liable to account for or pay to the Commis- sioner under the RWT rules, and any person who is so assessed shall be liable to pay the amount so assessed, except so far as the person establishes in pro- ceedings challenging the assessment that the assessment is excessive or that the person is not liable to account for or pay the amount so assessed.
(2) Sections 108 to 111, 113, and 114 shall apply, so far as may be, with respect to every assessment made under subsection (1) of this section, as if— (a) (b) (c) the term amount assessed in section 108(1) included an amount assessed under subsection (1) of this section and the term income in sec- tion 108(2) included an amount of resident passive income; and the term taxpayer in sections 111 and 113 included a person who is assessed or is liable to be assessed under subsection (1) of this section; and the term tax already assessed in section 113 included an amount already assessed under subsection (1) of this section.
(3) An assessment made under this section shall be subject to challenge in the same manner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Parts 7 and 8A of this Act shall apply accord- ingly.

Compare: 1976 No 65 s 327T Section 99 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 99(1): amended, on 1 October 1996, by section 22(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 99(2)(a): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 456 of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 99(2)(a): amended (with effect on 1 October 1996), on 30 June 2014, by section 166(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 99(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 99(2)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 99(2)(b): amended (with effect on 1 October 1996), on 30 June 2014, by section 166(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 99(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 99(3): amended, on 1 October 1996, by section 22(2)(a) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).

Section 99(3): amended, on 1 October 1996, by section 22(2)(b) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).

427 Part 6 s 100 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 99(3): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
100 Assessment of NRWT (1) (2) The Commissioner may, in respect of any person who is chargeable with NRWT under section RF 3 of the Income Tax Act 2007, make an assessment of the amount of non-resident passive income on which in the Commissioner’s judgment NRWT ought to be imposed and of the amount of that tax, and that person shall be liable to pay the tax so assessed, except so far as the person establishes in proceedings challenging the assessment that the assessment is excessive or that the person is not chargeable with the tax so assessed.
The Commissioner may make an assessment of any amount which in the Com- missioner’s judgment any person is liable to account for or pay to the Commis- sioner under subpart RF of the Income Tax Act 2007, and any person who is so assessed shall be liable to pay the amount so assessed, except so far as the per- son establishes in proceedings challenging the assessment that the assessment is excessive or that the person is not liable to account for or pay the amount so assessed.
(3) Sections 109 to 111, 113, and 114 shall apply, so far as may be, with respect to every assessment made under subsection (1) or subsection (2) of this section, as if— (a) (b) the term tax already assessed used in section 113 included NRWT already assessed under subsection (1) of this section or, as the case may be, an amount already assessed under subsection (2) of this section; and the term taxpayer used in sections 111 and 113 included a person who is chargeable with NRWT or, as the case may be, a person who is assessed or is liable to be assessed under subsection (2) of this section.
(4) An assessment made under this section shall be subject to challenge in the same manner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Part 8A of this Act shall apply accordingly.

Compare: 1976 No 65 s 321 Section 100 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 100(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 100(1): amended, on 1 October 1996, by section 23(1) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).

Section 100(1): amended, 26 July 1996 (applying to 1997–98 and subsequent income years), by sec- tion 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 100(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

428 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 101 Section 100(2): amended (with effect on 1 October 1996), on 25 November 2003, by section 124 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 100(3)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 100(3)(b): amended (with effect on 1 October 1996), on 30 June 2014, by section 167 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 100(3)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 100(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 100(4): amended, on 1 October 1996, by section 23(2)(a) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).

Section 100(4): amended, on 1 October 1996, by section 23(2)(b) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).

Section 100(4): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
101 Assessment of further income tax (1) The Commissioner may, in respect of any company liable to pay further income tax under sections OB 65 to OB 67 of the Income Tax Act 2007, make an assessment of the amount of the further income tax that in the Commission- er’s judgment ought to be imposed, and the company shall be liable to pay the further income tax so assessed except so far as the company establishes in pro- ceedings challenging the assessment that the assessment is excessive or that the company is not chargeable with the further income tax.
(2) Sections 109, 111, and 113 shall apply, so far as may be, with respect to every assessment made under this section as if— (a) (b) in sections 111 and 113, the term taxpayer included a company which is chargeable with further income tax; and in section 113, the term tax already assessed included the further income tax already assessed under this section.
(3) An assessment made under this section shall be subject to challenge in the same manner as an assessment of income tax and Part 8A of this Act shall apply, so far as may be, to a challenge to an assessment made under this section as if the terms income tax and tax in that Part included the further income tax for which a company may be chargeable under sections OB 65 to OB 67 of the Income Tax Act 2007.
Compare: 1976 No 65 s 394L(7), (8), (9) 429 Part 6 s 101B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 101(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 101(1): amended, on 1 October 1996, by section 24(1) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).
Section 101(1): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 101(2)(a): amended (with effect on 1 October 1996), on 30 June 2014, by section 168 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 101(3): replaced, on 23 September 1997, by section 77 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 101(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
101B Assessment of imputation additional tax (1) The Commissioner may, in respect of any company liable to pay imputation additional tax under section OB 72 of the Income Tax Act 2007, make an assessment of the amount of the imputation additional tax that in the Commis- sioner’s judgment ought to be imposed, and the company shall be liable to pay the imputation additional tax so assessed except so far as the company estab- lishes in proceedings challenging the assessment that the assessment is exces- sive or that the company is not chargeable with the imputation additional tax.
(2) Sections 109, 111, and 113 apply, so far as may be, with respect to every assessment made under this section as if— (a) (b) in sections 111 and 113, the term taxpayer included a company which is chargeable with imputation additional tax; and in section 113, the term tax already assessed included the imputation additional tax already assessed under this section.
(3) An assessment made under this section is subject to challenge in the same man- ner as an assessment of income tax and Part 8A of this Act shall apply, so far as may be, to a challenge to an assessment made under this section as if the terms income tax and tax in that Part included the imputation additional tax for which a company may be chargeable under section OB 72 of the Income Tax Act 2007.
Section 101B: inserted (with effect on 16 November 2004), on 21 June 2005, by section 143 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 101B heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 101B(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 101B(2)(a): amended (with effect on 16 November 2004), on 30 June 2014, by section 169 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
430 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 104B Section 101B(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 101B(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 101B(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

102 Assessment of FDP [Repealed] Section 102: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 655(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
103 Assessment of further FDP [Repealed] Section 103: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 656(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
103A Assessment of FDP relating to conduit tax relief [Repealed] Section 103A: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 657(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
104 Assessment of FDP penalty tax [Repealed] Section 104: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 658(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
104B Determination of credits and debits in memorandum accounts (1) In this section,— credit date means the credit date recorded when a memorandum credit arises in a memorandum account debit date means the debit date recorded when a memorandum debit arises in a memorandum account memorandum account person means a company, person, consolidated imput- ation group, or consolidated group (including the nominated company for a consolidated group) that maintains a memorandum account.
(2) The Commissioner may determine that a memorandum account is corrected by— (a) adjusting the amount of a credit or debit recorded in the account; or 431 Part 6 s 105 Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) changing a credit date or a debit date recorded in the account.

(3) Notice of the determination must be given to the memorandum account person affected by the determination as soon as is convenient after the determination has been made.
(4) Notice of the determination may be included in a notice of assessment.

(5) (6) (7) (8) Failure to give the notice of determination does not invalidate the determin- ation.

Particulars of the determination are treated as correctly reflecting what should have been recorded in the memorandum account.

The memorandum account person must record those changes that are necessary or appropriate to ensure that all memorandum accounts of the person correctly reflect the determination.
Subsections (6) and (7) do not apply to the extent to which it is established in proceedings under a challenge that the determination is not correct.

Compare: 2004 No 35 ss ME 20, ME 40, MF 6, MG 12, MI 12, MJ 8, MK 9 Section 104B: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
105 Assessments and determinations made by electronic means Any assessment or determination made by the Commissioner for the purposes of any of the Inland Revenue Acts that is made automatically by a computer or other electronic means in response to or as a result of information entered or held in the computer or other electronic medium shall be treated as an assess- ment or determination made by or under the properly delegated authority of the Commissioner.
Compare: 1974 No 133 s 21D Section 105: amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 211(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
106 Assessment where default made in furnishing returns (1) If any person makes default in furnishing any return, or if the Commissioner is not satisfied with the return made by any person, or if the Commissioner has reason to suppose that any person, although the person has not made a return, is a taxpayer, the Commissioner may make an assessment of the amount on which in the Commissioner’s judgment tax ought to be imposed and of the amount of that tax, and that person shall be liable to pay the tax so assessed, save so far as the person establishes on objection or in proceedings challenging the assessment that the assessment is excessive or that the person is not charge- able with tax.
(1A) If the Commissioner considers that the information provided in an individual’s final account for a tax year is not likely to be correct, the Commissioner may 432 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 107 make an assessment of the amount on which the Commissioner considers tax ought to be imposed and of the amount of that tax.
(1B) Tax assessed under subsection (1A) in relation to an individual is payable by the individual unless the individual disputes the assessment and complies with the requirements of section 89D.
(1C) [Repealed] (1D) If a person who is required to provide a GST tax return for a GST return period does not provide a GST tax return for the return period, or provides a GST tax return with which the Commissioner is not satisfied, the Commissioner may make an assessment of the GST payable by the person for the return period.
(1E) A person who is assessed under subsection (1D) is liable to pay the GST assessed unless the person establishes in proceedings challenging the assess- ment that the assessment is excessive, or that the person is not chargeable with GST.

(2) An assessment made under this section shall not be invalidated by virtue of the fact that it is made automatically by a computer or other electronic means in response to or as a result of information entered or held in the computer or other electronic medium.
Compare: 1976 No 65 s 21 Section 106(1): amended, on 1 October 1996, by section 28 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 106(1): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 106(1A): replaced, on 1 April 2019, by section 71(1) (and see section 71(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 106(1B): replaced, on 1 April 2019, by section 71(1) (and see section 71(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 106(1C): repealed, on 23 March 2020, by section 215 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 106(1D): inserted, on 21 December 2004 (applying for GST return periods beginning on or after 1 April 2005), by section 114(1) Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 106(1E): inserted, on 21 December 2004 (applying for GST return periods beginning on or after 1 April 2005), by section 114(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
107 Amended assessment for income tax where return date between 31 March and 1 October Where, whether before or after the commencement of this Act,— (a) any taxpayer, in respect of income derived during any number of succes- sive accounting periods ending respectively with a day between 31 March and 1 October in each year, has made returns of income and been assessed for income tax upon the basis that the income derived dur- 433 Part 6 s 107A Tax Administration Act 1994 Reprinted as at 1 April 2020 ing each such accounting period was derived during the tax year ending with the 31 March next succeeding the end of that accounting period; and (b) the Commissioner has amended all those assessments (or such of them as the Commissioner is not precluded by the time bar from amending) by assessing the taxpayer upon the basis that the income derived during each accounting period was derived during the tax year ending with the 31 March preceding the end of that accounting period,— the validity of the amended assessment in respect of the income derived during any such accounting period shall not be deemed to be affected or to have at any time been affected by reason of its having been made for the same tax year as the assessment in respect of the income derived by the taxpayer during the pre- ceding accounting period.
Section 107: replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by sec- tion 457 of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 107 heading: amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 212(3) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 107: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 107: amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 107(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 107(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 107(b): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 212(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 107(b): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
107A Time bar for amendment of assessments (1) When any person has made returns and has been assessed for income tax for any year, it shall not be lawful for the Commissioner to amend the assessment so as to increase its amount after the expiration of 4 years from the end of the year in which the notice of original assessment was issued.
(2) Notwithstanding subsection (1), in any case where, in the opinion of the Com- missioner, the returns so made are fraudulent or wilfully misleading or omit all mention of income which is of a particular nature or was derived from a par- ticular source, and in respect of which a return is required to be made, it shall be lawful for the Commissioner to amend the assessment (being an assessment made on or after 1 April 1958) at any time so as to increase the amount of the assessment.
434 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 108 (3) Subsections (1) and (2) apply to a return filed in the period between 1 October 1996 and 31 March 1997, and, for such a return, a reference to section 108 is deemed to be a reference to this section.

Section 107A: inserted (with effect on 1 October 1996), on 23 September 1997, by section 78(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 107A(1): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 107A(2): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
108 Time bar for amendment of income tax assessment (1) Except as specified in this section or in section 108B, if— (a) (b) a taxpayer furnishes an income tax return and an assessment has been made; and 4 years have passed from the end of the tax year in which the taxpayer provides the tax return,— the Commissioner may not amend the assessment so as to increase the amount assessed or decrease the amount of a net loss.
(1A) [Repealed] (1B) [Repealed] (1C) The Commissioner may not amend an assessment so as to increase an amount assessed when— (a) a taxpayer— (i) (ii) provides a return for an amount of ancillary tax for a period which, for the purposes of this section, is treated as the making of an assessment of the amount of the tax by the taxpayer: provides a statement in relation to approved issuer levy payable under section 86K of the Stamp and Cheque Duties Act 1971 for a period which, for the purposes of this section, is treated as the making of an assessment of the levy by the taxpayer: (iii) makes an application for a refund made under section 41A in rela- tion to a tax credit for a charitable or other public benefit gift; and (b) 4 years have passed from the end of the period in which the taxpayer provided the return or statement, or made the application, as applicable.
(1D) For the purposes of the time bar in subsection (1C)(b), a taxpayer who fur- nishes a statement referred to in subsection (1C)(a)(ii) is treated as having met the requirements for furnishing a tax return for non-resident withholding tax.
(1E) Despite subsection (1), the Commissioner may not amend an assessment so as to increase an amount of research and development tax credit if 1 year has passed from the latest date to provide a return of income for the relevant tax 435 Part 6 s 108 Tax Administration Act 1994 Reprinted as at 1 April 2020 year, except if the increase is to take into account a notice of proposed adjust- ment initiated by a taxpayer in accordance with section 113E.
(2) If the Commissioner is of the opinion that a tax return provided by a tax- payer— (a) (b) is fraudulent or wilfully misleading; or does not mention income which is of a particular nature or was derived from a particular source, and in respect of which a tax return is required to be provided,— the Commissioner may amend the assessment at any time so as to increase its amount.
(2B) A period equal to the number of days in the period described in this subsection is added to the 4 years under subsection (1), if a taxpayer successfully chal- lenges a Commissioner’s refusal under section 89K(4).

The relevant period— (a) (b) starts on the day of the refusal: finishes on the day on which that challenge is finally judged successful by the relevant Taxation Review Authority or court, or the day on which the Commissioner concedes.
(3) This section overrides every other provision of this Act, and any other rule or law, that limits the Commissioner’s right to amend assessments.

(3B) The Commissioner may amend an assessment or a determination to give effect to section LA 6(3) of the Income Tax Act 2007 despite the time bar.

(4) Subsection (1) applies to all returns filed on or after 1 April 1997.

Section 108: replaced, on 1 October 1996, by section 29 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 108 heading: replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 213(3) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 108(1): amended (with effect on 24 October 2001 and applying for the 2002–03 and later income years), on 27 February 2014, by section 139(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
Section 108(1): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 108(1)(a): replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 213(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 108(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 108(1A): repealed, on 1 April 2019, by section 72(1) (and see section 72(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 108(1B): repealed, on 1 April 2019, by section 32(1) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).

436 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 108A Section 108(1C): inserted (with effect on 3 May 2016), on 30 March 2017, by section 335 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 108(1C)(a): amended, on 1 April 2019, by section 72(2)(a) (and see section 72(3) for applica- tion) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 108(1C)(a)(i): amended, on 1 April 2019, by section 72(2)(b) (and see section 72(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 108(1C)(a)(ii): amended, on 1 April 2019, by section 72(2)(c)(i) (and see section 72(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 108(1C)(a)(ii): amended, on 1 April 2019, by section 72(2)(c)(ii) (and see section 72(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 108(1C)(a)(iii): inserted, on 1 April 2019, by section 72(2)(d) (and see section 72(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 108(1C)(b): amended, on 1 April 2019, by section 72(2)(e) (and see section 72(3) for appli- cation) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 108(1D): inserted (with effect on 3 May 2016), on 30 March 2017, by section 335 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 108(1E): inserted, on 1 April 2019, by section 32(2) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 108(1E): amended (with effect on 1 April 2019), on 23 March 2020, by section 216(1) (and see section 216(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 108(2): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 108(2)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 108(2)(b): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 483(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 108(2B): inserted, on 29 August 2011, by section 175 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 108(3B): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
108A Time bar for amending GST assessment (1) Subject to this section and section 108B, if a taxpayer provides a GST tax return for a GST return period and an assessment has been made, the Commis- sioner may not amend the assessment to increase the amount assessed if 4 years have passed from the end of the GST return period in which the tax return was provided.
437 Part 6 s 108B Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) (3) [Repealed] The Commissioner may, at any time, amend an assessment to increase the amount of the assessment if the Commissioner considers that the person assessed has knowingly or fraudulently failed to disclose to the Commissioner all of the material facts that are necessary for determining the amount of GST payable for a GST return period.
(3B) A period equal to the number of days in the period described in this subsection is added to the 4 years under subsection (1), if a taxpayer successfully chal- lenges a Commissioner’s refusal under section 89K(4).

The relevant period— (a) (b) starts on the day of the refusal: finishes on the day on which that challenge is finally judged successful by the relevant Taxation Review Authority or court, or the day on which the Commissioner concedes.
(4) This section overrides every other provision of this Act, and any other rule or law, that limits the Commissioner’s right to amend GST assessments.

Section 108A: inserted, on 1 October 1996, by section 29 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 108A heading: replaced, on 1 April 2005 (applying for GST return periods beginning on or after 1 April 2005), by section 115(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 108A(1): replaced, on 1 April 2005 (applying for GST return periods beginning on or after 1 April 2005), by section 115(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 108A(2): repealed, on 1 April 2005 (applying for GST return periods beginning on or after 1 April 2005), by section 115(3) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 108A(3): replaced, on 1 April 2005 (applying for GST return periods beginning on or after 1 April 2005), by section 115(4) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 108A(3B): inserted, on 29 August 2011, by section 176 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
108B Extension of time bars (1) The application of a time bar that is referred to in subsection (3) may be delayed for a taxpayer by a waiver— (a) for 12 months from the time at which the time bar would otherwise apply if— (i) (ii) the taxpayer and the Commissioner agree to the waiver; and their agreement is recorded in a document; and (b) for a further 6 months from the end of the 12-month period referred to in paragraph (a), by notice given by the taxpayer.
(1B) A waiver under subsection (1) does not affect the application of a time bar to an assessment of the taxpayer by the Commissioner on a ground that was not 438 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 108B identified and known to the taxpayer and the Commissioner before the time at which the time bar would have applied but for subsection (1).
(2) An agreement under subsection (1)(a) must be in the prescribed form and must be signed and delivered to the Commissioner before the expiry of the relevant 4-year period.

(2B) A notice under subsection (1)(b) must be given to the Commissioner before the expiry of the 12-month period referred to in subsection (1)(a).
(3) Subsection (1) applies to— (a) (b) (c) (d) (e) (f) the time bar occurring under section 25 of the Income Tax Act 1976 after the period of 4 years from the end of the year in which the notice of ori- ginal assessment was issued; and the time bar occurring under section 107A after the period of 4 years from the end of the year in which the notice of original assessment was issued; and the time bar occurring under section 108 (as that section applied before it was amended by section 29 of the Tax Administration Amendment Act (No 2) 1996) after the period of 4 years from the end of the year in which the notice of original assessment was issued; and the time bar occurring under section 108(1), (1B), and (1C) (as amended by section 29 of the Tax Administration Amendment Act (No 2) 1996) after the period of 4 years from the end of the tax year in which the tax- payer provides a return of income; and the time bar occurring under the former section 31 of the Goods and Ser- vices Tax Act 1985 (as that section applied on 30 September 1996) after the period of 4 years from the end of the month in which the GST return was provided or, as the case may be, the assessment made; and the time bar occurring under section 108A(1) after the period of 4 years from the end of the GST return period in which the GST tax return was provided.
(g) [Repealed] Section 108B: replaced, on 20 May 1999 (applying on and after 1 October 1996, but does not apply to a waiver made under this section if the waiver was signed and delivered to the Commissioner before 17 November 1998), by section 101(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 108B(1): replaced, on 21 December 2004 (applying to disputes that are commenced under Part 4A of this Act on or after 1 April 2005), by section 116(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 108B(1)(a): replaced, on 2 June 2016, by section 159(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 108B(1)(a): amended, on 1 April 2019, by section 73(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 108B(1)(b): amended, on 2 June 2016, by section 159(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
439 Part 6 s 109 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 108B(1B): inserted, on 21 December 2004 (applying to disputes that are commenced under Part 4A of this Act on or after 1 April 2005), by section 116(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 108B(2): amended, on 18 December 2006, by section 194(1) of the Taxation (Savings Invest- ment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 108B(2B): inserted, on 18 December 2006, by section 194(2) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 108B(3)(d): amended, on 1 April 2019, by section 73(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 108B(3)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 108B(3)(f): amended, on 21 December 2004 (applying for GST return periods beginning on or after 1 April 2005), by section 116(2) of the Taxation (Venture Capital and Miscellaneous Provi- sions) Act 2004 (2004 No 111).
Section 108B(3)(g): repealed, on 21 December 2004 (applying for GST return periods beginning on or after 1 April 2005), by section 116(3) of the Taxation (Venture Capital and Miscellaneous Provi- sions) Act 2004 (2004 No 111).
109 Disputable decisions deemed correct except in proceedings Except in objection proceedings under Part 8 or a challenge under Part 8A,— (a) (b) no disputable decision may be disputed in a court or in any proceedings on any ground whatsoever; and every disputable decision and, where relevant, all of its particulars are deemed to be, and are to be taken as being, correct in all respects.
Section 109: replaced, on 1 October 1996, by section 30 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

109A Transitional provision affecting assessments A notice of assessment issued on or after 1 April 1995 and relating to return periods before that date shall be deemed to have been made under the Tax Administration Act 1994.

Section 109A: inserted (with effect on 1 April 1995), on 23 September 1997, by section 79(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
110 Evidence of returns and assessments The production of any document under the hand of the Commissioner or an officer of the department purporting to be a copy of or extract from any return or assessment shall in all courts and in all proceedings (including proceedings before a Taxation Review Authority) be sufficient evidence of the original, and the production of the original shall not be necessary, and all courts and Taxa- tion Review Authorities shall in all proceedings take judicial notice of the sig- nature of the Commissioner or an officer of the department either to the ori- ginal or to any such copy or extract.
(1) 440 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 111 (1B) For the purposes of subsection (1), a return or assessment includes the final account of an individual relating to the information that is held by the Commis- sioner on their assessable income.
(2) The production of any document under the hand of the Commissioner or an officer of the department purporting to be a hard copy transcript of all or any information transmitted by electronic means in accordance with section 36 or any other provision of this Act or of any of the other Inland Revenue Acts or the Goods and Services Tax Act 1985 shall in all courts and in all proceedings (including proceedings before a Taxation Review Authority) be sufficient evi- dence of the information electronically transmitted, and all courts and Taxation Review Authorities shall in all proceedings take judicial notice of the signature of the Commissioner or an officer of the department to any such hard copy transcript.
Compare: 1976 No 65 s 28 Section 110(1): amended, on 1 April 2019, by section 74(1) (and see section 74(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 110(1): amended, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 29(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 110(1): amended (with effect on 1 April 1995), on 2 September 1996, by section 44(2) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).

Section 110(1B): inserted, on 1 April 2019, by section 74(2) (and see section 74(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 110(2): amended, on 1 April 2019, by section 343 of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 110(2): amended, on 1 October 1996, by section 31 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 110(2): amended (with effect on 1 April 1995), on 2 September 1996, by section 44(2) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
Section 110(2): amended, on 12 December 1995, by section 7(1) of the Tax Administration Amend- ment Act (No 3) 1995 (1995 No 77).
111 Commissioner to give notice of assessment to taxpayer (1) As soon as conveniently may be after making an assessment the Commissioner shall cause notice of the assessment to be given to the taxpayer: provided that where— (a) (b) (ba) the taxpayer has, in the taxpayer’s return to which the assessment relates, calculated the amount on which tax is payable or the amount of the tax; or the assessment has been made on default by the taxpayer in furnishing any return for the year to which the assessment relates; or the assessment is made after a failure by the taxpayer to comply with their obligations under Part 3, subpart 3B; or 441 Part 6 s 111 Tax Administration Act 1994 Reprinted as at 1 April 2020 (bb) an assessment is deemed to be made under Part 3, subpart 3B; or (c) the Commissioner causes a separate statement in relation to the assess- ment to be given to the taxpayer setting forth the amount on which tax is payable and the amount of the tax,— it shall not be necessary to set forth in the notice of the assessment any particu- lars other than particulars as to the amount of tax to be paid by the taxpayer or the amount of tax to be refunded.
(2) (3) (4) (5) [Repealed] [Repealed] [Repealed] [Repealed] (6) Omitting to give a notice under this section does not invalidate the assessment or in any manner affect the operation of the assessment.

(7) (8) If requested to do so, the Commissioner must give a notice of assessment to a taxpayer who confirms the amount of their income tax liability under section 22H.
If the Commissioner makes an assessment in relation to goods that are treated under section 5(2) of the Goods and Services Tax Act 1985 as being supplied by a person, the Commissioner must send a copy of the notice referred to in subsection (1) to whichever of the person whose goods were sold and the per- son selling the goods is the person who is not assessed.
Compare: 1976 No 65 s 29 Section 111(1): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 214(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 111(1)(ba): replaced, on 1 April 2019, by section 75(1) (and see section 75(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 111(1)(bb): inserted, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 30(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Section 111(1)(bb): amended, on 1 April 2019, by section 75(2) (and see section 75(4) for applica- tion) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 111(2): repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 214(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 111(3): repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 214(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 111(4): repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 214(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

442 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 113A Section 111(5): repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 214(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 111(6): replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 214(3) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 111(7): inserted, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 30(2) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 111(7): amended, on 1 April 2019, by section 75(3) (and see section 75(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 111(7): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 214(4) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 111(8): inserted, on 21 December 2004 (applying to notices that are issued on or after 1 April 2005), by section 117(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

112 Commissioner to make determination of life insurer’s policyholder net loss [Repealed] Section 112: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by sec- tion 215(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
113 Commissioner may at any time amend assessments (1) (2) Subject to sections 89N and 113D, the Commissioner may from time to time, and at any time, amend an assessment as the Commissioner thinks necessary in order to ensure its correctness, notwithstanding that tax already assessed may have been paid.

If any such amendment has the effect of imposing any fresh liability or increas- ing any existing liability, notice of it shall be given by the Commissioner to the taxpayer affected.
Compare: 1976 No 65 s 23 Section 113(1): amended, on 19 December 2007 (applying for 2008–09 and later income years), by section 234(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 113(1): amended, on 21 December 2004 (applying to amendments for which notices are issued on or after 1 April 2005), by section 118(1) of the Taxation (Venture Capital and Miscellan- eous Provisions) Act 2004 (2004 No 111).
Section 113(2): amended, on 21 December 2004, by section 118(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
113A Correction of certain errors in subsequent returns (1) This section applies for the purposes of this Act and the Goods and Services Tax Act 1985 when— (a) a person— 443 Part 6 s 113A Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) (ii) has made an assessment of income tax or goods and services tax in a return that results in a tax liability for the person; or has provided a return that results in a liability for fringe benefit tax for the person; and (b) 1 or more errors in the assessment or return, as applicable, cause a tax discrepancy in the amount of the liability.
(2) (3) (3B) (4) This section does not apply in relation to an assessment or return for an ancil- lary tax other than fringe benefit tax as described in subsection (1)(a)(ii).

If the total tax discrepancy amounts to $1,000 or less, the person may make a correction in the next return that is due after the discovery of the error or errors.
If the total tax discrepancy is caused by an error or errors that, for the person, is not a material error or are not material errors, the person may make a correc- tion in the next return that is due after the discovery of the error or errors.
For the purposes of subsection (3B) and in relation to a single return of a per- son, an error is not material if the amount of the total tax discrepancy caused by the error or errors in the assessment is equal to or less than the lower of— (a) (b) $10,000; and 2% of the person’s annual gross income or output tax, as applicable.
(5) Subsections (3) and (3B) do not apply to a person who applies the materiality threshold in subsection (4) in relation to an assessment of their liability for income tax or goods and services tax, or return for fringe benefit tax, if their main purpose in applying the threshold is to delay the payment of tax.

Section 113A: replaced, on 18 March 2019, by section 76 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 113A(1): replaced, on 23 March 2020, by section 217(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 113A(2): replaced, on 23 March 2020, by section 217(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 113A(3): replaced, on 23 March 2020, by section 217(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 113A(3B): inserted, on 23 March 2020, by section 217(1) of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 113A(4): amended, on 23 March 2020, by section 217(2)(a) of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 113A(4): amended, on 23 March 2020, by section 217(2)(b) of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 113A(4)(a): replaced, on 23 March 2020, by section 217(2)(c) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 113A(5): amended, on 23 March 2020, by section 217(3)(a) of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 113A(5): amended, on 23 March 2020, by section 217(3)(b) of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).
444 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 113E 113B Amended assessments if dividend recovered or repaid (1) This section applies if— (a) (b) (c) (d) a company recovers a dividend from a shareholder under section 56 of the Companies Act 1993 or an equivalent provision of foreign law; or the release of a debt is treated as a dividend and the released amount is repaid; or close company expenditure to which section CD 41(2) of the Income Tax Act 2007 applies is treated as a dividend and the expenditure is repaid; or a loan made before 1 April 1992 was treated as a dividend under section 4(1)(b) of the Income Tax Act 1976 and the loan is repaid.
(2) If the Commissioner is given notice of the recovery or repayment, the Commis- sioner must amend each relevant assessment to the extent necessary to ensure that the dividend and any attached imputation credit are disregarded.

(3) This section applies despite the time bar.

Compare: 1994 No 164 s CF 2(8)(a)(i) Section 113B: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 113B(1)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 113B(2): amended, on 1 April 2017, by section 336 of the Taxation (Annual Rates for 2016– 17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
113C Amended assessments for attributed repatriation dividends [Repealed] Section 113C: repealed, on 24 February 2016, by section 262 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

113D Amended assessments for research and development tax credits [Repealed] Section 113D: repealed, on 1 April 2019, by section 33 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
113E Amended assessments: research and development tax credits (1) A person may only— (a) issue 1 notice of proposed adjustment in relation to an increase in the amount of a person’s research and development tax credit for a tax year before the earlier of— (i) 1 year after the due date to provide their return of income for the tax year: 445 Part 6 s 113F Tax Administration Act 1994 Reprinted as at 1 April 2020 (ii) 4 months after they provide their return of income for the tax year; or (b) make 1 request under section 113 in relation to an increase in the amount of a person’s research and development tax credit for a tax year within 1 year after the due date to provide a return of income for the tax year.
(2) A person must not make a request under section 113 in relation to research and development tax credits for a tax year unless they have filed a research and development supplementary return under section 33E for the year.

Section 113E: inserted, on 1 April 2019, by section 34 (and see section 3 for application) of the Taxa- tion (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 113E(1)(a): replaced (with effect on 1 April 2019), on 23 March 2020, by section 218(1) (and see section 218(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
113F Amended assessments: election under section HC 33 to satisfy trustee liability (1) (2) (3) This section applies when a person chooses under section HC 33 of the Income Tax Act 2007 to satisfy the income tax liability of the trustee of a trust and the election applies to an income year (the affected year) ending before the income year in which the person makes the election.
The Commissioner may from time to time and at any time make an assessment or reassessment for the trustee and the affected year as a consequence of the election notwithstanding that tax already assessed may have been paid.

The person who makes the election must provide the Commissioner with the information required by the Commissioner for determining the correct assess- ment for the affected year.
Section 113F: inserted, on 23 March 2020, by section 219 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
114 Validity of assessments An assessment made by the Commissioner is not invalidated— (a) through a failure to comply with a provision of this Act or another Inland Revenue Act; or (b) because the assessment is made wholly or partially in compliance with— (i) (ii) a direction or recommendation made by an authorised officer on matters relating to the assessment: a current policy or practice approved by the Commissioner that is applicable to matters relating to the assessment.
Section 114: replaced, on 21 December 2004, by section 119 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

446 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 6 s 119 115 Determination of claims for foreign tax credits [Repealed] Section 115: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by sec- tion 217(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
116 Notice of foreign tax credit determination to taxpayer [Repealed] Section 116: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by sec- tion 218(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

117 Foreign tax credit determination deemed correct except in proceedings on objection [Repealed] Section 117: repealed, on 1 October 1996, by section 33 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
118 Evidence of foreign tax credit determination [Repealed] Section 118: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by sec- tion 219(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
119 Commissioner may determine amount of provisional tax (1) The Commissioner may at any time determine the amount that, in the opinion of the Commissioner, ought to be the provisional tax payable by a person for a tax year (being an amount greater than the amount that would otherwise be payable) where— (a) (b) (c) (cb) (d) the person defaults in furnishing the annual return of income required to be furnished for the immediately preceding tax year; or the Commissioner is not satisfied with a return made by the person for any of the 2 immediately preceding tax years; or the Commissioner has reason to believe that the person, although the person has not furnished a return, is a provisional taxpayer; or the taxpayer is using the AIM method and the approved AIM provider’s product that they are using calculates tax liabilities that are not reason- ably accurate assessments of tax liabilities for the relevant income and expenditure; or the Commissioner considers that any estimate of residual income tax fur- nished by a taxpayer pursuant to section RC 7 of the Income Tax Act 2007 was not fair and reasonable— (i) at the time the estimate was furnished; or 447 Part 6 s 119 Tax Administration Act 1994 Reprinted as at 1 April 2020 (ii) on any instalment date; or (e) the person is required, under sections RC 7 and RC 18(5) of that Act, to estimate their residual income tax for a tax year, and fails to provide an estimation or re-estimation to the Commissioner.
(2) The Commissioner may at any time determine the amount that, in the opinion of the Commissioner, ought to be the provisional tax payable by a provisional taxpayer for a tax year (being an amount greater or lesser than the amount that would otherwise be payable) where— (a) (b) [Repealed] the Commissioner considers, by reason of any of sections HD 29(3), LJ 1, LK 1, and LK 6 of the Income Tax Act 2007, or by reason of any double tax agreement, that the provisional tax that would be payable by the person is excessive.
(3) An amount of provisional tax determined by the Commissioner under subsec- tion (1) shall not exceed the amount of provisional tax that would be payable if the taxpayer had not estimated.
(4) Where the Commissioner determines an amount under subsection (1) or sub- section (2), the Commissioner must give the taxpayer notice accordingly and, where the provisional tax payable by the taxpayer is increased under the deter- mination,— (a) subject to paragraph (b), the amount of the consequent shortfall shall be due and payable by the taxpayer on such day as is specified in the notice, being a day not less than 30 days after the issuing of the notice; or (b) where the notice specifies that an estimate furnished by the taxpayer was not fair and reasonable, the consequent shortfall for any instalment date for which the estimate had effect, or would but for the determination have effect, shall be treated as being or having been due and payable by the taxpayer on that instalment date, except to the extent superseded by any further estimate or determination.
(5) The amount of any provisional tax determined by the Commissioner in accord- ance with this section shall be open to objection under Part 8 or may be chal- lenged under Part 8A.

Compare: 1976 No 65 s 379; 1993 No 17 s 71 Section 119(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 119(1)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 119(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
448 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120 Section 119(1)(cb): inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 53(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 119(1)(d): replaced, on 23 September 1997 (applying to 1998–99 and subsequent income years), by section 80(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 119(1)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 119(1)(d)(ii): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 241(1)(b) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 119(1)(e): inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 241(1)(b) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 119(1)(e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 119(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 119(2)(a): repealed, on 23 September 1997 (applying to 1998–99 and subsequent income years), by section 80(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 119(2)(b): replaced, on 23 September 1997, by section 81 of the Taxation (Remedial Provi- sions) Act 1997 (1997 No 74).
Section 119(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 119(3): replaced, on 23 September 1997 (applying to 1999–98 and subsequent income years), by section 80(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 119(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 119(5): amended, on 1 October 1996, by section 34 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
119A Amount of provisional tax based on 1997–98 or earlier income year [Repealed] Section 119A: repealed, on 10 October 2000 (applying on 10 October 2000), by section 69(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Part 7 Interest Part 7: replaced, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
120 Commissioner to pay interest on certain excess tax [Repealed] Section 120: repealed, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
449 Part 7 s 120A Tax Administration Act 1994 Reprinted as at 1 April 2020 120A Purpose of this Part and nature of interest (1) The purpose of this Part is— (a) in appropriate circumstances— (i) (ii) to compensate the Commissioner for the loss of use of money through taxpayers paying too little tax; and to compensate taxpayers for the loss of use of money through their paying too much tax; and (b) to encourage taxpayers to pay the correct amount of tax on time.
(2) Interest payable under this Part is not a penalty.

(3) Where the Commissioner withholds RWT or NRWT from an interest payment, the interest paid to a taxpayer under this Part is the net amount.

Section 120A: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 120A(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
120AA Application of Part (1) This Part does not apply if— (a) (b) (c) (d) a taxpayer has paid qualifying tax in dispute; and the taxpayer has objected, appealed, or stated a case relating to the quali- fying tax in dispute paid; and the taxpayer has indicated to the Commissioner, before the date that the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 receives the Royal assent, that repealed sections 120 or 139 of this Act or repealed sections 34A or 398 of the Income Tax Act 1976 apply; and the decision on the objection, appeal, or case stated requires the Com- missioner to refund the qualifying tax in dispute paid or requires the tax- payer to pay deferrable tax, as that term was defined before its repeal by section 3 of the Tax Administration Amendment Act (No 2) 1996.
(2) If subsection (1) applies, the Commissioner must apply, as appropriate— (a) (b) sections 120 or 139 as they applied immediately before their repeal by sections 36 and 43 respectively of the Tax Administration Amendment Act (No 2) 1996; or sections 34A or 398 of the Income Tax Act 1976 as they applied imme- diately before the enactment of this Act.
Section 120AA: inserted, on 20 May 1999 (applying on and after 1 April 1997), by section 102(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
120B Persons excluded Nothing in this Part applies to— 450 Reprinted as at 1 April 2020 (aa) [Repealed] Tax Administration Act 1994 Part 7 s 120C (a) (b) (bb) a person (other than an employer and the Commissioner) specified in section 157A in relation to the person’s obligations under a tax law spe- cified in that section: a liable person in relation to child support (both as defined in the Child Support Act 1991): an employer in relation to amounts of compulsory employer contribu- tions that must be paid under Part 3, subpart 3A of the KiwiSaver Act 2006 to the Commissioner, including an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of that Act: (c) a borrower in relation to repayment obligation (both as defined in the Student Loan Scheme Act 2011).
Section 120B: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 120B(aa): repealed, on 1 April 2016, by section 263 of the Taxation (Annual Rates for 2015– 16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 120B(aa): inserted, on 1 April 2016, by section 200 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 120B(bb): inserted, on 1 April 2008, by section 19 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 120B(c): amended, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

General provisions Heading: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
120C Definitions (1) In this Part, unless the context otherwise requires,— Commissioner’s paying rate means the rate of interest established and noti- fied as the Commissioner’s paying rate by an Order in Council made under section 120H date interest starts, subject to sections 120N and 120O,— (a) for unpaid tax means— (i) if a taxpayer pays too little tax by a due date— (A) the day after the due date for payment of the tax; or (B) where the due date is a new due date or, in the case of GST, a later due date for payment of the tax, the day after the ori- ginal due date for payment of the tax: (ii) if the Commissioner refunds or applies tax that should be kept and taken into account in satisfying a taxpayer’s tax liability at a due 451 Part 7 s 120C Tax Administration Act 1994 Reprinted as at 1 April 2020 (iib) (iii) date, the day after the day on which the Commissioner refunds or applies the tax, unless subparagraph (iib) applies to the taxpayer; and for a qualifying individual or an individual who is treated as a qualifying individual, if the Commissioner refunds, amends the amount of a refund, or applies tax that should be kept and taken into account in satisfying the individual’s tax liability at a due date, the day after the due date for payment of the tax; and for a provisional taxpayer to whom section 120KE(7) applies, the day after whichever dates of instalments B, D, and F for their cor- responding income year occur 30 days after their last ratio instal- ment date; and (b) for overpaid tax, other than a GST refund provided by section 19C(8) or 20(5) of the Goods and Services Tax Act 1985, or FBT for the final quarter of a tax year, means the later of the following days— (i) if a taxpayer pays too much tax by or after a due date and subpara- graph (iv) does not apply— (A) the day after the later of the due date for payment of the tax and the date the payment is made; or (B) where the due date is a new due date, the day after the later of the original due date for payment of the tax and the date on which
 the payment is made; and if a tax return is also to be provided in respect of the tax, the day after the tax return is provided; and for a taxpayer whose assessment for a tax year is made under Part 3, subpart 3B, the date on which their assessment arises under sec- tion 22I(2) or (3); and for a provisional taxpayer other than one to whom section 120KE(1) or (3) applies, the first day of the income year; and for a provisional taxpayer to whom section 120KE(6) applies, the later of— (A) the day after the date set out in section RC 18(3) of the Income Tax Act 2007: (B) the day after their last ratio instalment date; and (ii) (iii) (iv) (v) (c) for a GST refund provided by section 19C(8) or 20(5) of the Goods and Services Tax Act 1985, other than a refund for a non-resident person who is registered under section 54B of the Goods and Services Tax Act 1985, means the latest of the following days: (i) the day after the earlier of— 452 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120C (A) (B) the 10th working day after the taxpayer provides a tax return for the return period to which the GST refund relates; and the original due date for payment of output GST in respect of that return period; and the day after the day on which the tax return is provided; and [Repealed] (ii) (iii) (d) (e) for overpaid tax, being FBT for the final quarter of a tax year, means the later of 31 May next following the end of the final quarter and the date on which the return for the final quarter is filed; and for tax paid, being a deposit to a tax pooling account in accordance with sections RP 17 to RP 21 of the Income Tax Act 2007, means the date on which the deposit is made, unless the Commissioner refunds the deposit as required by section RP 18(5) of that Act, in which case there is not a date on which interest starts: (f) for unpaid tax, being terminal tax for the tax year in which a taxpayer dies, the due date for the deceased person’s terminal tax, if— (i) (ii)
 each instalment of provisional tax payable by the deceased person for that tax year is paid by the due date under section RC 6 for the instalment; and the terminal tax payable by the deceased person for that tax year is paid by the due date under section RA 13 for the terminal tax: (g) for unpaid tax, being terminal tax for which a taxpayer has a new due date for payment of the tax because section 142AC applies, means the day after the date fixed by the Commissioner under section 142AB(2) for the payment of the tax interest paid to a taxpayer means interest credited to, or dealt with in the interests of or on behalf of, the taxpayer; and interest paid and paid have cor- responding meanings interest period— (a) (b) for unpaid tax, means the period beginning on the date interest starts and ending on the date the tax is paid or credited as paid (both dates inclu- sive): for overpaid tax, means the period (both dates inclusive) beginning on the date interest starts and ending on the earlier of— (i) (ii) the date the tax is refunded by the Commissioner; and the date the tax is applied by the Commissioner towards meeting another tax liability (iii) [Repealed] 453 Part 7 s 120C Tax Administration Act 1994 Reprinted as at 1 April 2020 tax paid, at a time, means— (a) an amount of tax that— (i) (ii) is paid or credited by the time for a tax liability; and has not been refunded or applied by the Commissioner to satisfy another tax liability: (b) (c) an amount credited by the time to a tax pooling account under sections RP 17 to RP 21 of the Income Tax Act 2007: an amount credited or transferred by the time to a taxpayer’s account with the Commissioner from a tax pooling account under sections RP 17 to RP 21 of that Act tax payable, at any time, means the amount of tax payable in respect of a tax liability by that time, determined in accordance with the tax laws; and includes an amount of tax that must be withheld or deducted under a tax law and paid to the Commissioner
 taxpayer’s paying rate means the rate of interest established and notified as the taxpayer’s paying rate by an Order in Council made under section 120H.
(2) For the purposes of this Part, where, at any time,— (a) (b) the tax paid by a taxpayer exceeds the tax payable, the excess is over- paid tax; and the tax payable by a taxpayer exceeds the tax paid, the excess is unpaid tax.

(3) In the definition of tax paid, paragraph (a)(i) includes tax paid in excess that is applied under either section MZ 5 or section MZ 6 of the Income Tax Act 2004.
Section 120C: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 120C(1) date interest starts paragraph (a)(ii): replaced, on 1 April 2019, by section 77(1) (and see section 77(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 120C(1) date interest starts paragraph (a)(iib): inserted, on 1 April 2019, by section 77(1) (and see section 77(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 120C(1) date interest starts paragraph (a)(iib): amended (with effect on 1 April 2019), on 23 March 2020, by section 220(1) (and see section 220(3) for application) of the Taxation (Kiwi- Saver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 120C(1) date interest starts paragraph (a)(iii): inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 242(1)(a) of the Taxa- tion (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 120C(1) date interest starts paragraph (b): amended (with effect on 5 February 2017), on 21 February 2017, by section 113(a) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
454 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120C Section 120C(1) date interest starts paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120C(1) date interest starts paragraph (b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 120C(1) date interest starts paragraph (b): amended, on 25 September 2000 (applying on and after 1 April 2000), by section 37(1) of the Taxation (FBT, SSCWT and Remedial Matters) Act 2000 (2000 No 34).
Section 120C(1) date interest starts paragraph (b)(i): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 242(1)(b) of the Taxa- tion (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 120C(1) date interest starts paragraph (b)(iii): replaced, on 1 April 2019, by section 77(2) (and see section 77(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 120C(1) date interest starts paragraph (b)(iv): inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 242(1)(c) of the Taxa- tion (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 120C(1) date interest starts paragraph (b)(v): inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 242(1)(c) of the Taxa- tion (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 120C(1) date interest starts paragraph (b)(v)(A): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120C(1) date interest starts paragraph (c): amended (with effect on 5 February 2017), on 21 February 2017, by section 113(b) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 120C(1) date interest starts paragraph (c): amended, on 1 April 2014, by section 114 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 120C(1) date interest starts paragraph (c)(i)(A): amended (applying for taxable periods end- ing on or after 1 April 2018), on 29 March 2018, by section 344(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 120C(1) date interest starts paragraph (c)(iii): repealed (with effect on 5 February 2017), on 21 February 2017, by section 113(c) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 120C(1) date interest starts paragraph (d): inserted, on 25 September 2000 (applying on and after 1 April 2000), by section 37(2) of the Taxation (FBT, SSCWT and Remedial Matters) Act 2000 (2000 No 34).
Section 120C(1) date interest starts paragraph (d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120C(1) date interest starts paragraph (d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 120C(1) date interest starts paragraph (d): amended, on 1 April 2003, by section 109(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

455 Part 7 s 120D Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 120C(1) date interest starts paragraph (e): inserted, on 1 April 2003, by section 109(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 120C(1) date interest starts paragraph (e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120C(1) date interest starts paragraph (f): replaced (with effect on 21 June 2005), on 18 December 2006, by section 195 of the Taxation (Savings Investment and Miscellaneous Provi- sions) Act 2006 (2006 No 81).
Section 120C(1) date interest starts paragraph (f)(i): amended, on 1 April 2008 (effective for 2008– 09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120C(1) date interest starts paragraph (f)(ii): amended, on 1 April 2008 (effective for 2008– 09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120C(1) date interest starts paragraph (g): inserted, on 1 April 2020, by section 220(2) (and see section 220(3) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 120C(1) interest period paragraph (b)(ii): amended, on 7 October 1998, by section 31(b) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 120C(1) interest period paragraph (b)(iii): repealed, on 21 June 2005 (applying for 2004–05 and later tax years), by section 145(2) of the Taxation (Base Maintenance and Miscellaneous Provi- sions) Act 2005 (2005 No 79).

Section 120C(1) tax paid: replaced, on 6 October 2009, by section 662 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 120C(1) tax payable: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120C(3): inserted, on 24 October 2001 (applying to income years from 1997–98 to 2001–02 (both income years inclusive)), by section 220(1) of the Taxation (Taxpayer Assessment and Miscel- laneous Provisions) Act 2001 (2001 No 85).
Section 120C(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 120C(3): amended, on 26 March 2003 (applying for income years beginning with 1997–98 income year and ending with 2001–02 income year), by section 109(4) of the Taxation (Maori Organ- isations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
120D Liability to pay interest (1) A taxpayer is liable to pay interest on unpaid tax to the Commissioner in accordance with this Part.

The Commissioner may recover interest payable on unpaid tax as though it were tax (of the same type as the unpaid tax) payable by the taxpayer.

The Commissioner is liable to pay interest on overpaid tax to a taxpayer in accordance with this Part.
Interest overpaid by the Commissioner may be recovered in the same manner as income tax that is payable under the Income Tax Act 2007.

(2) (3) (4) 456 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120EA Section 120D: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 120D(4): replaced, on 24 October 2001 (applying to the 2002–03 and subsequent income years), by section 221(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 120D(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120D(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
120E Amount of interest payable (1) The amount of interest payable— (a) (b) by a taxpayer on unpaid tax; or by the Commissioner on overpaid tax,— is calculated for each day in the interest period in accordance with the follow- ing formula: where— t × r ÷ 365 t r is the unpaid tax or overpaid tax on which the interest is payable; and is the Commissioner’s paying rate or the taxpayer’s paying rate applying on the day.
(2) The amount of interest payable in an interest period, is the sum of the amounts calculated under subsection (1) for each day in the interest period.

(3) The amount of interest outstanding at any time in an interest period is— (a) the sum of the amounts calculated under subsection (1) for each day in the interest period that falls before that time; less (b) any interest that has been paid by that time.

(4) This section is subject to section 120EA.


Section 120E: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 120E(4): inserted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 461 of the Taxation (Core Provisions) Act 1996 (1996 No 67).
120EA Amount of interest payable to or by life insurers [Repealed] Section 120EA: repealed, on 1 July 2010, by section 663(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
457 Part 7 s 120F Tax Administration Act 1994 Reprinted as at 1 April 2020 120F Interest priority and rights of Commissioner (1) The Commissioner must apply amounts paid on account of a taxpayer’s liabil- ity for unpaid tax and interest for a return period using the following pattern and order: (a) (b) (c) (d) (e) apply against interest on the amount of unpaid tax that arises first for the return period (the earliest unpaid tax) until that interest is paid; then apply against the earliest unpaid tax, until that tax is paid; then apply against the interest on the amount of unpaid tax that arises next for the return period (the next unpaid tax) until that interest is paid; then apply against the next unpaid tax, until that tax is paid; then apply to each later arising interest and unpaid tax amount, interest first, in time order that relevant unpaid tax amount arises for the return period, until they are paid.
(2) (3) The Commissioner may apply interest payable by the Commissioner to a tax- payer towards the payment of the taxpayer’s unpaid tax on or after the date the taxpayer furnishes their return of income.

The Commissioner may apply interest under subsection (2) only if the Com- missioner is not prevented, by a tax law, from applying the relevant overpaid tax towards the payment of the tax.
(4) If, for a period,— (a) (b) a taxpayer is liable to pay the Commissioner interest on unpaid tax; and the Commissioner is liable to pay the taxpayer interest on overpaid tax,— the Commissioner may— (c) (d) assess the taxpayer for the net amount of interest payable by the taxpayer for the period; or pay the taxpayer the net amount of interest payable by the Commissioner for the period.
(5) In this section, the expressions unpaid tax and overpaid tax include— (a) (b) any tax which has not been paid or which has been overpaid; and any civil penalty imposed in respect of that tax which has not been paid or which has been overpaid,— as if the tax and the civil penalty were a single tax type.

Example for section 120F(1) (illustrative only) On 1 September 2019, an assessment of $100 tax to pay is raised for the 2018–19 tax year.

This amount incurs $5 use of money interest.


On 1 September 2020 a re- assessment of $120 tax to pay is raised for the 2018–19 tax year along with an additional amount of $3 UOMI.

The taxpayer pays the balance of $128.

Payments are applied against the $5 use of money interest (i.e.

interest on the earliest 458 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120J unpaid amount), then against the $100 tax.
Next, payments are applied against the $3 use of money interest on $20 tax to pay, then against the $20 tax.

Section 120F: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 120F(1): replaced (with effect on 17 April 2018), on 18 March 2019, by section 78(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 120F(2): replaced, on 27 March 2001 (applying on and after 1 April 1998), by section 48(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).

Section 120F example: inserted (with effect on 17 April 2018), on 18 March 2019, by section 78(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
120G Payment date Except where a tax law provides otherwise, interest payable by a taxpayer to the Commissioner on unpaid tax is payable immediately and without the need for a demand.

Section 120G: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
120H Setting and varying interest rates The Governor-General may from time to time, by Order in Council,— (a) specify the criteria and other requirements by and against which interest rates will be set or reset and notified for the purposes of this Part: (b) set the Commissioner’s paying rate and taxpayer’s paying rate.

Section 120H: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
120I No right to object to interest (1) A taxpayer may not object to or challenge the imposition of interest payable under this Part.

(2) Subsection (1) does not limit a taxpayer’s right to object to or challenge the taxpayer’s liability to pay tax.

Section 120I: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Specific provisions Heading: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

120J Purpose of specific provisions (1) The purpose of sections 120K to 120V is to allow the general interest regime contained in this Part to apply to the specific tax or tax regime referred to in those sections.
459 Part 7 s 120K Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) The specific rules or applications specified in sections 120K to 120V do not apply to other Parts or sections of this Act, except where a tax law specifically provides that they do.

Section 120J: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 120J(1): amended (with effect on 1 April 1997), on 23 September 1997, by section 82 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 120J(2): amended (with effect on 1 April 1997), on 23 September 1997, by section 82 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
120K Instalments of and due dates for provisional tax [Repealed] Section 120K: repealed, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 243(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
120KB Provisional tax instalments and due dates generally (1) This section applies— (a) (b) in a tax year other than a transitional year: to a provisional taxpayer who is not a new provisional taxpayer.

(2) A provisional taxpayer’s residual income tax is due and payable as set out in section RC 9 of the Income Tax Act 2007, but using only the current year residual income tax for the item residual income tax in section RC 10.
(2B) Despite subsection (2), a provisional taxpayer’s residual income tax is due and payable in 3 instalments, on the dates of instalments B, D, and F for their cor- responding income year, if section RC 13(1)(b) or RC 14(1)(b) of the Income Tax Act 2007 applies to the taxpayer.
If a provisional taxpayer uses a GST ratio to determine the amount of provi- sional tax payable, and an adjustment to a base amount referred to in section RC 8 of the Income Tax Act 2007 will, or is likely to, change the amount pay- able, the taxpayer may ask the Commissioner to make the adjustment and reas- sess their liability.
For the purposes of this section and sections 120KBB to 120KE, residual income tax means a person’s residual income tax for a tax year as defined in section YA 1 of the Income Tax Act 2007— (a) (b) as increased by an amount calculated in relation to the person and the income year under section MF 6(2) of that Act; or as reduced by an amount calculated in relation to the person and the income year under section LA 4(1) of that Act.
(3) (4) 460 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120KBB Section 120KB: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 243(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 120KB(2): amended (with effect on 1 April 2017), on 23 March 2020, by section 221(1) (and see section 221(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 120KB(2B): inserted (with effect on 1 October 2007), on 18 March 2019, by section 79(1) (and see section 79(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 120KB(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120KB(4): amended, on 1 April 2017 (applying for the 2017–18 and later income years), by section 114(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 120KB(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120KB(4)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120KB(4)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
120KBB Interest for most standard method and some estimation method provisional taxpayers (1) This section applies if, for a tax year and a provisional taxpayer (the per- son),— (a) (b) (c) section 120KE does not apply for the person for the tax year (for example: a person does not make a required payment, so section 120KE does not apply); and the person is an interest concession provisional taxpayer; and all provisional tax associates of the person that are liable to pay provi- sional tax are either interest concession provisional taxpayers or use, for the tax year, the GST ratio method described in section RC 5(6) of the Income Tax Act 2007; and (d) there is no provisional tax interest avoidance arrangement in relation to the person.
(2) If the person pays the amount of the instalments for the tax year other than the last 1, on or before those relevant instalment dates for the tax year in accord- ance with sections RC 9 and RC 10 of the Income Tax Act 2007, then, despite section 120KB(2) and (2B) of this Act,— (a) the person’s residual income tax for the tax year is not due and payable as set out in section RC 9 of the Income Tax Act 2007 for those relevant instalment dates; and 461 Part 7 s 120KBB Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) the amount of their residual income tax minus the total amount of those relevant instalments for the tax year is due and payable on the last instal- ment date for the tax year.
A negative amount is treated as overpaid tax on the last instalment date, with nothing due and payable on the date.
(3) If the person fails to pay the amount of any instalments for the tax year other than the last 1 on or before the relevant instalment dates for the tax year in accordance with sections RC 9 and RC 10 of the Income Tax Act 2007, then, despite section 120KB(2) and (2B) of this Act,— (a) (b) the person’s residual income tax is not due and payable as set out in sec- tion RC 9 of the Income Tax Act 2007 for those instalments; and the amount of unpaid tax that a person has in relation to each of those instalments is equal to the lesser of the following amounts, treating a negative amount as zero: (i) (ii) 1 divided by the number of instalment dates for the tax year, multiplied by their residual income tax, minus the amount paid in relation to the instalment: the amount they are liable to pay in accordance with sections RC 9 and RC 10 of the Income Tax Act 2007 in relation to the instal- ment date minus the amount paid in relation to the instalment date; and (c) the amount of unpaid tax that a person has in relation to the final instal- ment is equal to the amount given by section 120KB(2) less the total amount paid for earlier instalments in the tax year.
A negative amount is overpaid tax on the final instalment.

(3B) For a person who uses the standard method, use of money interest and penalties for provisional tax under Parts 7 and 9 are calculated using the lowest of the amounts under sections RC 5(2) and (3) of the Income Tax Act 2007, for instal- ment dates prior to the date that the taxpayer provides a return of income for the year before the current income year.
(4) In this Part,— (a) interest concession provisional taxpayer means a person that is liable to pay provisional tax for an income year if— (i) the person uses 1 of the standard methods described in section RC 5(2) or (3) of the Income Tax Act 2007 for the tax year: (ii) [Repealed] (b) provisional tax interest avoidance arrangement means an arrange- ment involving the manipulation of 1 or more amounts of residual income tax, including a zero amount of residual income tax, with the purpose or effect of defeating the intent and application of this Part: (c) provisional tax associate means, for a person (person A),— 462 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120KBC (i) (ii) (iii) if person A is a company, another company in the same wholly- owned group of companies as person A: if person A is a company, another person that is associated with person A under section YB 3 of the Income Tax Act 2007, treating section YB 3 as requiring 50% voting interests and market value interests instead of 25% and also ignoring section YB 3(3) and (4): if person A is not a company or is a company acting as a trustee, another person that is associated with person A, treating, for the purposes of the definition of associated, section YB 3 as requiring 50% voting interests and market value interests, instead of 25% and also ignoring section YB 3(3) and (4).
Section 120KBB: inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 115(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 120KBB(2): amended (with effect on 1 April 2017), on 18 March 2019, by section 80(1) (and see section 80(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 120KBB(3): amended (with effect on 1 April 2017), on 18 March 2019, by section 80(2), of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 120KBB(3)(a): amended (with effect on 1 April 2017), on 23 March 2020, by section 222(1) (and see section 222(6) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 120KBB(3)(b): amended (with effect on 1 April 2017), on 23 March 2020, by section 222(2) (and see section 222(6) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 120KBB(3)(b)(ii): amended (with effect on 1 April 2017), on 23 March 2020, by section 222(3) (and see section 222(6) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 120KBB(3)(c): inserted (with effect on 1 April 2017), on 23 March 2020, by section 222(3) (and see section 222(6) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 120KBB(3B): inserted (with effect on 1 April 2018), on 23 March 2020, by section 222(4) (and see section 222(7) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
section 120KBB(4)(a)(ii): repealed (with effect on 1 April 2019), on 23 March 2020, by section 222(5) (and see section 222(8) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 120KBB(4)(c)(iii): amended (with effect on 1 April 2017 and applying for the 2017–18 and later income years), on 29 March 2018, by section 345(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
120KBC Interest for AIM method provisional taxpayers (1) This section applies if, for a tax year,— 463 Part 7 s 120KC Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) a person is liable to pay provisional tax for the tax year and uses the AIM method described in section RC 5(5B) of the Income Tax Act 2007; and there is no provisional tax interest avoidance arrangement in relation to the person.
(2) If the person pays the amount of all 6 or 12 instalments, as applicable, on the instalment dates for the tax year in accordance with sections RC 9 and RC 10B of the Income Tax Act 2007, then, despite section 120KB(2) of this Act,— (3) (a) (b) the person’s residual income tax for the tax year is not due and payable as set out in section RC 9 of the Income Tax Act 2007; and the amount of their residual income tax minus the total amount paid in relation to the instalments for the tax year is due and payable in 1 instal- ment on their terminal tax date.
If the person fails to pay the amount of an instalment on the relevant instalment date for the tax year (a failed instalment) in accordance with sections RC 9 and RC 10B of the Income Tax Act 2007, then, despite section 120KB(2) of this Act, the person’s residual income tax for the tax year is not due and pay- able as set out in section RC 9 of the Income Tax Act 2007 for the instalment date.
Section 120KBC: inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 54(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
120KC Residual income tax of new provisional taxpayer (1) In a tax year other than a transitional year, and for the purposes of this Part, a new provisional taxpayer’s residual income tax is treated as due and payable— (a) (b) in 3 equal instalments on the interest instalment dates B, D, and F for the taxpayer’s corresponding income year, if section RC 9(9)(a) of the Income Tax Act 2007 applies: in 2 equal instalments on the interest instalment dates, for the corres- ponding year,— (i) (ii) D and F, if section RC 9(9)(b)(i) applies; or C and F, if section RC 9(9)(b)(ii) applies: (c) in 1 instalment on the interest instalment date F for the taxpayer’s cor- responding income year, if section RC 9(9)(c) of that Act applies.
In this section, a reference to an instalment classified by the alphanumeric des- ignations A to F1 is a reference to an instalment date in the table in Schedule 3, Part A of the Income Tax Act 2007 on which an instalment of provisional tax is payable by a provisional taxpayer for an income year that corresponds to a tax year.
(2) 464 Reprinted as at 1 April 2020 Example Section 120KD Tax Administration Act 1994 Part 7 s 120KC Mr Yellow, who has a March balance date, decides to change to a May balance date.

The transitional year is 14 months long.

He starts business on 31 July, esti- mating provisional tax at $15,000 for the income year.

At the end of the year, Mr Yellow’s residual income tax is $20,000.

He is not subject to GST.


2007 2008 Transitional year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun starts business (no instalment) first instalment second instalment final instalment Instalments in transitional year: 28th day of 5th, 9th, and 13th months after bal- ance date, and final instalment on 28th day of month following final month in tran- sitional year (s MB 20(2) and Schedule 13, Part B Income Tax Act 2004).
But first business day falls within 30 days of the date that would be the first instalment, 28 August (s MB 20(4)(a) of that Act), so no instalment is due.

The April instalment only is due on 7 May.

Amounts payable on the instalment dates are calculated under s MB 22 of that Act.

First instalment due 15 January: $15,000 × 4/14 = $4,285 Second instalment due 7 May: $15,000 × 8/14 − $4,285 = $4,286 Final instalment due 28 June: $15,000 − $8,571 = $6,429.
Three interest start dates apply: 16 January, 8 May, and 29 June (s 120KD(2)).

First instalment 15 January on RIT: $20,000 × 4/14 = $5,714 • interest payable from 16 January on: ($5,714 − $4,285) = $1,429 Second instalment 7 May on RIT: $20,000 × 4/14 = $5,714 • interest payable from 8 May on: ($5,714 − $4,286) = $1,428 Final instalment 28 June on RIT: $20,000 − ($5,714 + $5,714) = $8,572 • interest payable from 29 June on RIT: ($8,572 − $6,429) = $2,143.
Section 120KC: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 243(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 120KC(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120KC(1)(b): replaced (with effect on 1 October 2007), on 19 December 2007 (applying for 2008–09 and later income years), by section 236(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

465 Part 7 s 120KD Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 120KC(1)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120KC(2): amended, on 1 April 2018 (applying for the 2018–19 and later income years), by section 55(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 120KC(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120KC example: replaced, on 1 October 2007 (applying for 2008–09 and later income years), by section 196(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 120KC example heading: replaced (with effect on 1 October 2007), on 19 December 2007, by section 237 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 120KC example: amended (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 664(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
120KD Provisional tax instalments in transitional years (1) For a transitional year to which Schedule 3, Part B of the Income Tax Act 2007 applies, the residual income tax of a provisional taxpayer, other than a person to whom section 120KE(1) or (3) applies, is due and payable as determined under sections RC 21 to RC 24 of the Income Tax Act 2007.

(1B) This section does not apply to a person that section 120KBB applies to, unless the person is a new provisional taxpayer.
(2) A provisional taxpayer in a transitional year is liable for use of money interest for unpaid tax in relation to the instalments of provisional tax payable in the months set out in Schedule 3, Part B of the Income Tax Act 2007.

The date interest starts is the day after the day on which payment of the instalment is due under section RC 21 of that Act.
(3) For the purposes of calculating the amount of interest due in relation to an instalment of provisional tax other than a final instalment, the amount of residual income tax payable on the instalment date is calculated using the for- mula— residual income tax × instalment period ÷ months in transitional year.
(4) In the formula, the instalment period is either— (a) (b) 4, for provisional taxpayers who pay on the equivalent of instalment dates B, D, and F; or 6, for provisional taxpayers who pay on the equivalent of instalment dates C and F. For the purposes of calculating the amount of interest due in relation to a final instalment of provisional tax, the amount of residual income tax payable is the residual income tax for the tax year minus any amount treated as due on an instalment date referred to in subsection (3).
(5) 466 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120KD (6) In this section, a provisional taxpayer includes a new provisional taxpayer.

Example Section 120KE Dr Beige starts the income year (March balance date) using a GST ratio to deter- mine the amount of provisional tax payable.

He makes payments in June and August.

On 10 September 2007, Dr Beige decides to change his determination method.
He must then estimate his residual income tax for the income year (s MB 17(5) Income Tax Act 2004), and pay 2 instalments under the estimation method on instalment dates D and F (s MB 6(5) of that Act).

Dr Beige provides a return for the income year that shows residual income tax of $30,000.
Four interest start dates apply: • • for credit interest, the interest start date is 11 September 2007 (s 120KE(6)): for debit interest, the interest start dates are: • • • 11 September for unpaid instalments under the GST ratio method (s 120KE(7)) 16 January 2008 for unpaid instalments under estimation method (s 120C(1)(a)(i)(A)) 8 May 2008 for unpaid instalments under estimation method (s 120C(1)(a)(i)(A)).
Files return for year and RIT is $30,000 Balance is $25,500 ($30,000 − $4,500) Estimation instalments: interest calculated on unpaid tax of: on 16 Jan 2008 on $9,750 ($12,750 − $3,000) (s 120C(2)(b)) on 8 May 2008 on $9,750 ($12,750 − $3,000) (s 120C(2)(b)).
Section 120KD: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 243(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 120KD(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120KD(1): amended (with effect on 1 October 2007), on 19 December 2007 (applying for 2008–09 and later income years), by section 238(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 120KD(1B): inserted, on 1 April 2018 (applying for the 2017–18 and later income years), by section 346(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
467 Part 7 s 120KE Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 120KD(1B): amended, on 1 April 2018 (applying for the 2018–19 and later income years), by section 347(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 120KD(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120KD(2): amended (with effect on 1 October 2007), on 19 December 2007 (applying for 2008–09 and later income years), by section 238(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 120KD example: replaced, on 1 October 2007 (applying for 2008–09 and later income years), by section 197(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 120KD example heading: replaced (with effect on 1 October 2007), on 19 December 2007, by section 239 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
120KE Provisional tax and rules on use of money interest (1) A provisional taxpayer’s residual income tax for a tax year is due and payable in 1 instalment on their terminal tax date if— (a) (b) (c) (cb) (d) (e) they have paid all instalments under 1 of the standard methods described in section RC 5(2) or (3) of the Income Tax Act 2007 on or before the instalment dates for the tax year in accordance with sections RC 9 and RC 10 of that Act, or they have no obligation to pay provisional tax for the tax year under section RC 3(3) of that Act; and their residual income tax is less than $60,000 for the tax year; and they have not estimated their residual income tax under section RC 7 of the Income Tax Act 2007 for the tax year; and they have not used the AIM method under section RC 7B of that Act in the tax year to determine the amount of provisional tax payable for the tax year; and they have not used a GST ratio under section RC 8 of that Act in the tax year to determine the amount of provisional tax payable for the tax year; and there is no provisional tax interest avoidance arrangement in relation to the person.
(2) When subsection (1) applies, in relation to the payment of provisional tax under section RC 9(3) or (5), or RC 21 of the Income Tax Act 2007, the provi- sional taxpayer— (a) (b) is not liable for use of money interest under section 120D for unpaid tax until their terminal tax date: is not entitled to use of money interest under section 120D for overpaid tax until their terminal tax date.
(3) A provisional taxpayer’s residual income tax for a tax year is due and payable in 1 instalment on their terminal tax date if— 468 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120KE (a) (b) they use a GST ratio to determine the amount of provisional tax payable for the tax year; and they use the GST ratio as the determination method for the whole of the corresponding income year.
(4) When subsection (3) applies, in relation to the amount of provisional tax paid or payable for the period in the corresponding income year in which the GST ratio is used, the provisional taxpayer— (a) (b) is not liable for use of money interest under section 120D for unpaid tax until their terminal tax date: is not entitled to use of money interest under section 120D for overpaid tax until their terminal tax date.
(5) Subsections (6) and (7) apply if, under section RC 18 of the Income Tax Act 2007, a provisional taxpayer changes the way they determine the amount of provisional tax.

(6) A taxpayer is not entitled to use of money interest for overpaid tax under sec- tion 120D until the later of— (a) the day after the date— (i) on which they inform the Commissioner under section RC 18(2); or (ii) set out in section RC 18(3) (as the case may be): (b) the day after their last ratio instalment date.
(7) For debit interest, the taxpayer is liable for use of money interest— (a) (b) for the period of the tax year in which they use the GST ratio, from the later of the dates set out in subsection (6): for the period of the tax year in which they estimate their provisional tax, from whichever dates of instalments B, D, and F for their corresponding income year occur 30 days after their last ratio instalment date.
(8) In this section, a reference to an instalment classified by the alphanumeric des- ignations A to F1 is a reference to a date in the table in Schedule 3, Part A of the Income Tax Act 2007 on which an instalment of provisional tax is payable by a provisional taxpayer for an income year that corresponds to a tax year.
Section 120KE: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 243(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 120KE(1)(a): replaced, on 1 April 2017 (applying for the 2017–18 and later income years), by section 116(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 120KE(1)(b): amended, on 1 April 2017 (applying for the 2017–18 and later income years), by section 116(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

469 Part 7 s 120KF Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 120KE(1)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120KE(1)(cb): inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 56(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 120KE(1)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120KE(1)(e): replaced, on 1 April 2017 (applying for the 2017–18 and later income years), by section 116(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 120KE(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120KE(5): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120KE(6): replaced (with effect on 1 October 2007), on 19 December 2007 (applying for 2008–09 and later income years), by section 240(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 120KE(6)(a)(i): amended, on 2 June 2016, by section 160 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 120KE(8): amended, on 1 April 2018 (applying for the 2018–19 and later income years), by section 56(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 120KE(8): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

120KF Tolerance for provisional tax instalments Despite a provisional taxpayer underpaying an instalment by $20 or less, the provisional taxpayer is treated as paying the instalment in full for the purposes of section 120KE.
Section 120KF: inserted (with effect on 1 April 2017), on 23 March 2020, by section 223(1) (and see section 223(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
120L Meaning of unpaid tax and overpaid tax for provisional tax purposes (1) (2) For the purposes of determining amounts of unpaid tax and overpaid tax in respect of instalment dates for a tax year, a taxpayer’s residual income tax is to be calculated in accordance with the definition of that term in section 120KB(4).
If a taxpayer makes a payment, the Commissioner must apply the payment towards the provisional tax that is due on the earliest instalment date on which there is an unpaid amount, and then in order from earliest to latest.

(2B) For the purposes of this section, provisional tax includes late payment penal- ties charged in relation to the provisional tax.
470 Reprinted as at 1 April 2020 (3) [Repealed] Tax Administration Act 1994 Part 7 s 120M Section 120L: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 120L(1): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 244(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 120L(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 120L(2): replaced (with effect on 1 April 2018), on 23 March 2020, by section 224(1) (and see section 224(4) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 120L(2B): inserted, on 1 April 2020, by section 224(2) (and see section 224(5) for applica- tion) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 120L(3): repealed (with effect on 1 April 2018), on 23 March 2020, by section 224(3) (and see section 224(4) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
120LB Meaning of unpaid tax and overpaid tax for certain transferees under AIM method [Repealed] Section 120LB: repealed (with effect on 1 April 2019), on 23 March 2020, by section 225(1) (and see section 225(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
120M Where provisional tax paid by company does not count as overpaid tax No amount of tax paid by a company is to be treated as overpaid tax to the extent that— (a) (b) the tax is provisional tax paid by the company for a tax year in excess of the company’s residual income tax for the tax year, and is retained by the Commissioner under sections RM 13 to RM 17, RM 32, and RZ 6 of the Income Tax Act 2007 at any time after the company would, but for those sections, be entitled to a refund of the tax; or the tax would not be in excess of the company’s residual income tax for a tax year, but for the payment of an instalment of provisional tax being satisfied by an amount of further income tax in accordance with section RC 35 of the Income Tax Act 2007.
Section 120M: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 120M(a): amended (with effect on 1 April 2008), on 6 October 2009, by section 665 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 120M(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120M(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
471 Part 7 s 120N Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 120M(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120M(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
120N Variation to definition of date interest starts for provisional tax Where the due date for the payment of tax is an instalment date for provisional tax, the definition of date interest starts is to be construed as if the words “the later of the following days” and subparagraph (ii) were omitted from paragraph (b) of that definition.

Section 120N: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
120O Variation to definition of date interest starts The definition of date interest starts is to be construed as if the words “the later of the following days” and subparagraph (ii) were omitted from paragraph (b) of that definition when— (a) (b) (c) (d) a payment required by sections RA 5 and RD 4 of the Income Tax Act 2007 is due to be paid to the Commissioner no later than 5 April in a year: a payment required by sections RA 5 and RD 23(3) of that Act is due to be paid to the Commissioner no later than 20 April in a year: a payment required by sections RA 6, RE 20, and RE 21 of that Act is due to be paid to the Commissioner no later than 20 April in a year: a payment required by sections RA 6 and RF 13 of that Act is due to be paid to the Commissioner no later than 20 April in a year.
(e) [Repealed] Section 120O: replaced (with effect on 1 April 1997), on 23 September 1997, by section 84 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 120O(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120O(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120O(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120O(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120O(e): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 666(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
472 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120OB 120OB Variation to definitions for determining interest chargeable or payable to PAYE intermediaries (1) Despite section 120C, this section sets out the definitions that apply for the pur- pose of determining interest chargeable or payable to a person acting as a PAYE intermediary for an employer, if the employer has— (a) (b) paid to the person the salary or wages relating to an employee as required by sections RP 9 to RP 11 of the Income Tax Act 2007; and provided to the person the information requested by the person, as required by section RP 8(b) of that Act.
(2) In this Part— Commissioner’s paying rate means the rate of interest established and noti- fied as the Commissioner’s paying rate by an Order in Council made under section 120H date interest starts— (a) for unpaid tax means— (i) if a PAYE intermediary pays too little tax by a due date— (A) the day after the due date for payment of the tax; or (B) where the due date is a new due date, the day after the ori- ginal due date for payment of the tax: (ii) if the Commissioner refunds tax which should be kept and taken into account in satisfying tax payable by a PAYE intermediary on a due date, the day after the day the Commissioner refunds the tax; and (b) for overpaid tax, if a PAYE intermediary pays too much tax by or after a due date— (i) the day after the later of the due date for payment of the tax and the date the payment is made; or (ii) where the due date is a new due date, the day after the later of the original due date for payment of the tax and the date on which the payment is made interest paid to a taxpayer means interest credited to the PAYE intermediary; and interest paid and paid have corresponding meanings interest period— (a) (b) for unpaid tax, means the period beginning on the date interest starts and ending on the date the tax is paid or credited as paid (both dates inclu- sive): for overpaid tax, means the period beginning on the date interest starts and ending on the date the tax is refunded by the Commissioner (both dates inclusive); and 473 Part 7 s 120OC Tax Administration Act 1994 Reprinted as at 1 April 2020 tax paid, at any time, means the amount of tax that at the time— (a) has been paid or credited as paid for an amount of tax that must be with- held or deducted under a tax law; and (b) has not been refunded by the Commissioner tax payable, at any time, means an amount of tax that at the time is due to be withheld or deducted under a tax law and paid to the Commissioner taxpayer’s paying rate means the rate of interest established and notified as the taxpayer’s paying rate by an Order
 in Council made under section 120H.
(3) For the purposes of this Part, where, at any time— (a) (b) the tax paid by a PAYE intermediary exceeds the tax payable, the excess is overpaid tax; and the tax payable by a PAYE intermediary exceeds the tax paid, the excess is unpaid tax.

Section 120OB: inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 110(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).
Section 120OB(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120OB(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120OB(2) tax paid paragraph (a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120OB(2) tax payable: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
120OC Application of sections 120A, 120AA and 120D to 120I to PAYE intermediaries (1) Sections 120A, 120AA and 120D to 120I apply to a PAYE intermediary in their capacity as a PAYE intermediary as if references to a taxpayer were read as references to a PAYE intermediary.

(2) Despite subsection (1), sections 120EA, 120F(2) and 120F(3) do not apply to a PAYE intermediary.
Section 120OC: inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 110(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).
120OD Application of sections 120A, 120AA and 120C to 120I to intermediaries who operate tax pooling accounts Sections 120A, 120AA and 120C to 120I apply to an intermediary who oper- ates a tax pooling account in accordance with sections RP 17 to RP 21 of the (1) 474 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120P Income Tax Act 2007 in their capacity as an intermediary as if references to a taxpayer were read as references to an intermediary.
(2) Despite subsection (1), sections 120EA, 120F(2) and 120F(3) do not apply to an intermediary.

Section 120OD: inserted, on 1 April 2003, by section 111 of the Taxation (Maori Organisations, Tax- payer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 120OD(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
120OE Interest paid on deposits in tax pooling accounts (1) (2) Interest paid by the Commissioner on an amount deposited in a tax pooling intermediary’s tax pooling account accrues to the benefit of the intermediary from the date of the deposit to, as applicable,— (a) (b) the date the amount is refunded; or the date of a transfer under section RP 19 of the Income Tax Act 2007.
The interest referred to in subsection (1) is payable to the intermediary on the date the amount is credited to another account with the Commissioner, or on the date the amount is refunded to the intermediary.

(3) A deposit in a tax pooling account is treated as tax paid by the intermediary for the purposes of calculating use of money interest, but for no other purpose.
(4) Subsection (5) applies when a payment is made either by a tax pooling inter- mediary to their client, or by a client to their tax pooling intermediary, and the payment represents a difference between funds held in a tax pooling account for a period of time and an amount paid for the entitlement to the funds.
(5) The payment is treated as— (a) (b) a payment of interest to the person who derives the payment for the pur- poses of section CC 4 of the Income Tax Act 2007, the RWT rules, and the NRWT rules: expenditure incurred in deriving the income of the person making the payment.
Compare: 2004 No 35 ss MBA 5(5), (6), MBA 9 Section 120OE: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120OE(1): replaced, on 6 October 2009, by section 667 of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
120P Spreading tax liability or apportioning income back over earlier income years (1) If, under a tax law,— 475 Part 7 s 120PA Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) a taxpayer elects to spread a tax liability over the tax year in respect of which the election is made (election tax year) and 1 or more earlier tax years; or the Commissioner apportions income over a tax year (apportionment tax year) and 1 or more earlier tax years,— to the extent the election or apportionment alters the taxpayer’s liability to tax in a tax year that precedes the election tax year or apportionment tax year, as the case may be (the extent of that altered liability being called affected tax), no interest is payable under this Part on the affected tax before the taxpayer’s terminal tax date for the election tax year or apportionment tax year.
(2) If income of a taxpayer is allocated to a tax year under subsection (1)(b), the taxpayer shall allocate to the tax year that proportion of deductions allowed in the allocation tax year which the allocated income represents as a proportion of the income for the allocation tax year calculated without allocation.

Section 120P: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 120P heading: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 120P(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 120P(1)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 120P(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 120P(2): inserted, on 23 September 1997 (deemed to apply to 1997–98 and subsequent income years), by section 144(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 120P(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
120PA Applying tax credit for supplementary dividend to earlier income year If a taxpayer sets off a tax credit for a supplementary dividend against its income tax liability for an earlier income year under section LP 3(3) of the Income Tax Act 2007, the amount set off does not reduce the taxpayer’s tax payable for that year for the purpose of this Part.
Section 120PA: inserted, on 8 September 1999 (applying to 1997–98 and subsequent income years), by section 71(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).

Section 120PA heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120PA: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
476 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 120U 120Q Due date for underestimation penalty tax For the purposes of this Part, the due date for the payment by a taxpayer of underestimation penalty tax is deemed to be the date of instalment F set out in Schedule 3, Part A of the Income Tax Act 2007, for the taxpayer’s correspond- ing income year.

Section 120Q: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 120Q: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120Q: amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 246(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
120R Special provision for FDP [Repealed] Section 120R: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 668(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
120S Amount in nature of interest to be added to fringe benefit tax paid on annual or income year basis [Repealed] Section 120S: repealed, on 25 September 2000 (applying on 1 April 2001, for an employer who pays fringe benefit tax on an annual basis; and to 2001–2002 income year, for an employer who pays fringe benefit tax on an income year basis), by section 38(1) of the Taxation (FBT, SSCWT and Remedial Matters) Act 2000 (2000 No 34).
120T Interest on deferrable tax (1) Interest continues to accrue on deferrable tax even though a taxpayer has or may have no liability at the time to pay the deferrable tax.

(2) [Repealed] Section 120T: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 120T(2): repealed, on 26 March 2003 (applying on and after 1 April 2003), by section 112(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
120U Bond provided for obligation to withhold or deduct amount of tax If— (a) under a tax law, a taxpayer provides the Commissioner with a bond or other security so that the taxpayer is not required to withhold or deduct an amount of tax from a payment made to any person; and (b) the Commissioner subsequently determines that the payment was liable to have an amount of tax withheld or deducted,— 477 Part 7 s 120V Tax Administration Act 1994 Reprinted as at 1 April 2020 the due date for the purpose of the definition of date interest starts for with- holding or deducting the amount of tax is the date on which the amount with- held or deducted would have been payable to the Commissioner, if a bond or other security had not been provided.
Section 120U: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 120U heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120U: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 120U(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120U(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

120V Interest on overpaid RWT If the Commissioner is required to make a refund of overpaid RWT under sec- tion RM 8 of the Income Tax Act 2007, no interest shall be payable by the Commissioner under section 120D(3) on the excess refunded.
Section 120V: inserted (with effect on 1 April 1997), on 23 September 1997, by section 86 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 120V heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 120V: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

120VB Interest on overpaid AIM method provisional tax No interest shall be payable by the Commissioner under section 120D(3) on an amount of AIM method provisional tax described in section RM 6B(2) of the Income Tax Act 2007.
Section 120VB: inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 58(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

120VC Interest on some provisional tax No interest shall be payable by the Commissioner under section 120D(3) on an amount of provisional tax prior to the last instalment if section 120KBB applies for the provisional tax.
Section 120VC: inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 117(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
478 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7 s 124 120VD Interest on tax credits for charitable or other public benefit gifts No interest shall be payable by the Commissioner under section 120D(3) on an amount of tax credit calculated under section LD 1 of the Income Tax Act 2007.

Section 120VD: inserted, on 1 April 2019, by section 82 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
120W Commissioner’s official opinions (1) A taxpayer that, but for this section, is liable to pay interest on unpaid tax to the Commissioner, is not liable to pay that interest to the extent to which it arises because they relied on a Commissioner’s official opinion.
(2) Subsection (1) applies if the relevant Commissioner’s official opinion was given by the Commissioner on or after the day on which the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 receives the Royal assent.

Section 120W: inserted, on 7 September 2010, by section 169 of the Taxation (Annual Rates, Trans- Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
120X Petroleum miners’ tax losses [Repealed] Section 120X: repealed, on 1 April 2018 (applying for the 2018–19 and later income years), by sec- tion 350(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

121 Interest to be charged where residual income tax exceeds provisional tax [Repealed] Section 121: repealed, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
122 Interest on tax overpaid [Repealed] Section 122: repealed, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

123 Amount in nature of interest to be added to fringe benefit tax paid on annual or income year basis [Repealed] Section 123: repealed, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
124 Interest to be charged and payable with respect to certain dividend withholding payments [Repealed] Section 124: repealed, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

479 Part 7B s 124B Tax Administration Act 1994 Reprinted as at 1 April 2020 Part 7B Third-party providers Part 7B: inserted, on 18 March 2019, by section 84 of the Taxation (Annual Rates for 2018–19, Mod- ernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124B What this Part does What this Part does (1) This Part sets out the classes of persons who— (a) may apply to the Commissioner to be listed or approved, or may notify or inform the Commissioner of their status as, a provider of services to other persons in relation to— (i) (ii) their tax affairs: their social policy entitlements and obligations: (b) may be nominated by a person to act on their behalf in relation to— (i) (ii) their tax affairs: their social policy entitlements and obligations: (c) may notify the Commissioner of their intermediary status in relation to certain tax types.
Classes (2) The classes are— (a) (b) (c) (d) (e) (f) (g) tax agents, see section 124C: representatives, see section 124D: nominated persons, see section 124F: PAYE intermediaries, see sections 124H to 124R: tax pooling intermediaries, see sections 124S to 124X: approved AIM providers, see sections 124Y to 124ZE: RWT proxies, see section 124ZF.
Section 124B: inserted, on 18 March 2019, by section 84 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Tax agents, representatives, and nominated persons Heading: inserted, on 18 March 2019, by section 84 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

124C Tax agents Listing (1) The Commissioner must compile and maintain a list of persons who are tax agents.
480 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7B s 124D Applying for listing as tax agent (2) A person may apply to the Commissioner to be listed as a tax agent if they— (a) meet the requirements of subsection (3); and (b) for a person who is not a natural person, provide the information required under section 124E.
Eligibility requirements (3) A person is eligible to be listed as a tax agent if they— (a) prepare the returns of income required to be filed for 10 or more other persons; and (b) are— (i) (ii) a person carrying on a professional public practice: a person carrying on a business, occupation, or employment in which returns of income are prepared and filed: (iii) the Maori Trustee.
Requirement to list (4) The Commissioner must list the person as a tax agent if the Commissioner is satisfied by the available information that— (a) (b) the person meets the requirements of subsection (3); and listing the person as a tax agent would not adversely affect the integrity of the tax system.

Notification of listing (5) (6) The Commissioner must notify the person when they are listed and the listing takes effect on a date set out in the notice.
Notification of refusal to list For the notification requirements applying when a person does not meet the eli- gibility requirements, or does not provide the required information under sub- section (2)(b) or meet the requirements of subsection (4)(b), see section 124G(1) and (5).

Section 124C: inserted, on 18 March 2019, by section 84 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124D Representatives Requirements for representatives (1) A person (a representative) may represent another person, acting on their behalf in relation to their tax affairs or their social policy entitlements and obli- gations, or both, if they— (a) meet the requirements of subsection (2); and (b) for a person who is not a natural person, provide the information required under section 124E(1) and (3); and 481 Part 7B s 124D Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) are approved as a representative by the Commissioner under subsection (3).
Eligibility requirements (2) A person is eligible to be a representative if they— (a) have signed authorities to act for 10 or more other persons in relation to their tax affairs or social policy entitlements and obligations, or both; and (b) are— (i) (ii) (iii) a person in a business, occupation, or employment in which they act on behalf of other persons in relation to their tax affairs or social policy entitlements and obligations, or both: a person carrying on a professional public practice dealing in mat- ters relating to tax and social policy assistance: a person in a business, occupation, or employment in which they provide budget advisory services to other persons or claim entitle- ments to social policy assistance on behalf of other persons.
Requirement to approve (3) The Commissioner must approve the person as representing another person if the Commissioner is satisfied by the available information that— (a) (b) the person meets the requirements of subsection (2); and approving the person as a representative would not adversely affect the integrity of the tax system.
Notification of approval The Commissioner must notify the person when they have been approved as a representative under subsection (3), and the approval takes effect on a date set out in the notice.

Notification of removal of status For the notification requirements applying when a person does not meet the eli- gibility requirements, or does not provide the required information under sub- section (1)(b) or meet the requirements of subsection (3)(b), see section 124G(2) and (6).
Examples For the purposes of section 124D(2)(b), examples of the activities that might be undertaken by a representative are— • • • filing and preparing tax returns setting up instalment arrangements managing a person’s correspondence with Inland Revenue.

Section 124D: inserted, on 18 March 2019, by section 84 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
(4) (5) 482 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7B s 124F 124E Information requirements for tax agents and representatives Information requirements for certain entities (1) If the person applying to be a tax agent or a representative is not a natural per- son, they must provide the Commissioner with the names of the following: (a) (b) (c) (d) for an entity that is a body corporate other than a closely-held company, each person who has the duties of tax manager, chief financial officer, chief executive officer, or director: for a closely-held company, each shareholder: for a partnership, each partner: for an unincorporated body, each member.
No previous information or inaccurate information (2) Subsection (1) also applies when a tax agent or a representative is a person other than a natural person who— (a) (b) has not previously provided the information referred to in subsection (1) to the Commissioner: has previously provided the information referred to in subsection (1) but the information is no longer accurate.
Further information (3) (4) In relation to both natural persons and persons other than natural persons, before deciding whether to list a person as a tax agent or to approve a person as a representative, the Commissioner may ask them for further information in relation to their application, and may obtain information relating to them from other persons.
Changes in information In relation to the requirement to provide names under subsection (1), the per- son must notify the Commissioner of any changes in the information held by the Commissioner.

The notification must be made within 12 months after the date of the change of person, shareholder, partner, or member, as applicable.

Section 124E: inserted, on 18 March 2019, by section 84 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124F Nominated persons Requirements for nominated persons (1) A person may nominate another person (a nominated person) to act for them in relation to their tax affairs or social policy entitlements and obligations, or both, by— (a) (b) informing the Commissioner of the nomination; and providing the following information: (i) their name, contact address, and tax file number; and 483 Part 7B s 124G Tax Administration Act 1994 Reprinted as at 1 April 2020 (ii) (iii) the name of the nominated person, and any other information that may lead the Commissioner to be satisfied about the identity of the nominated person; and the relevant tax types or social policy entitlements and obligations in relation to which the nominated person intends to act for them; and (iv) the relevant start and end dates, as applicable, applying in relation to the tax types and social policy entitlements and obligations.
When person making nomination is not natural person (2) For the purposes of subsection (1), if the person making the nomination is not a natural person, they must provide the name and position of a natural person for the person who is making the nomination.

Section 124F: inserted, on 18 March 2019, by section 84 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124G Refusal, removal, or disallowance of status of tax agents, representatives, and nominated persons Refusal to list persons as tax agents (1) The Commissioner must refuse to list a person on the list of tax agents if the Commissioner is satisfied that— (a) (b) the person does not meet a requirement of section 124C(3): listing the person would adversely affect the integrity of the tax system.
Discretion to remove or to disallow persons as tax agents or representatives (2) The Commissioner may remove a person from the list of tax agents, or may disallow a person’s approval as a representative, if the Commissioner considers that— (a) (b) the person does not meet the relevant eligibility requirements: continuing to allow the person to act on behalf of another person in rela- tion to their tax affairs or their social policy entitlements and obligations, or both, would adversely affect the integrity of the tax system.
Discretion to disallow persons as nominated persons (3) The Commissioner may disallow a person’s status as a nominated person if the Commissioner considers that— (a) the person is not a person excluded under subsection (4) but who is acting— (i) (ii) in a fee-earning or other professional capacity for another person: for multiple persons, whether in a fee-earning or other capacity; and 484 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7B s 124G (b) continuing to allow the person to act on behalf of another person in rela- tion to their tax affairs or their social policy entitlements and obligations, or both, would adversely affect the integrity of the tax system.
Certain family members excluded (4) For the purposes of subsection (3)(a), the persons excluded are— (a) (b) a spouse, civil union partner, or de facto partner: a relative, that is, another person connected with the person within 2 degrees of a relationship, whether by blood relationship or by adoption.
Notification of refusal to list (5) For the purposes of subsection (1), the Commissioner must— (a) (b) notify the person of the refusal: consider any arguments that are provided within 30 days from the date of the notice or, if appropriate in the circumstances, a later date set by the Commissioner.
Notification of exercise of discretion to remove or disallow (6) For the purposes of subsection (2) or (3), the Commissioner must— (a) (b) notify the person of the Commissioner’s intention to exercise the discre- tion: consider any arguments against the Commissioner’s intention to exercise the discretion that are provided within 30 days from the date of the notice or, if appropriate in the circumstances, a later date set by the Commissioner.
Integrity concerns (7) The procedural requirements set out in subsection (6) may be disregarded if the Commissioner considers it necessary in the circumstances to protect the integ- rity of the tax system.

However, for the purposes of subsections (2) and (3), the Commissioner must notify the person that, as applicable,— (a) (b) they have been removed from the list of tax agents: their status has been disallowed as a representative or nominated person.
Effective date (8) Having considered any arguments provided under subsection (6)(b), the Com- missioner must notify a person on taking an action to remove or disallow the status of tax agent, representative, or nominated person.

The removal or dis- allowance, as applicable, takes effect on the date of the notice.

However, if the Commissioner disregards the requirement to notify the person for the reason set out in subsection (7), the effective date is the date of the notification under that subsection.
485 Part 7B s 124H Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 124G: inserted, on 18 March 2019, by section 84 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124G(6)(a): amended, on 23 March 2020, by section 226(1) of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 124G(6)(b): amended, on 23 March 2020, by section 226(2) of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 124G(7) heading: replaced, on 23 March 2020, by section 226(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 124G(7): replaced, on 23 March 2020, by section 226(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 124G(8): replaced, on 23 March 2020, by section 226(4) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

PAYE intermediaries Heading: replaced (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
124H PAYE intermediaries (1) A person who meets the requirements of section 124K may apply under section 124I to the Commissioner for approval to become a PAYE intermediary.

(2) [Repealed] Compare: 2004 No 35 ss NBA 1, NBB 3 Section 124H: inserted, as section 15C (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 124H: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124H heading: replaced, on 1 April 2020, by section 85(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124H(1): amended, on 18 March 2019, by section 85(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124H(2): repealed, on 1 April 2020, by section 85(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124I Application for approval as PAYE intermediary (1) In order to become a PAYE intermediary, a person must— (a) meet the requirements of section 124K; and (b) (c) have established a trust account that meets the requirements of section RP 6 of the Income Tax Act 2007; and operate systems to protect the personal information and payment details that are obtained in the course of running the account.
(2) The Commissioner may approve an application if the Commissioner is satisfied that the applicant— 486 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7B s 124J (a) (b) will comply with the PAYE rules and the ESCT rules if they assume an employer’s obligations under those rules; and has systems to allow them to make payments and provide information in the format required by the Commissioner.

(3) The Commissioner may approve a person as a PAYE intermediary for a set period.
Compare: 2004 No 35 s NBA 2(1)(a)–(c), (2), (3) Section 124I: inserted, as section 15D (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 124I: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124I(1)(a): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124J Revocation of approval (1) The Commissioner may revoke an approval given under section 124I if the per- son— (a) (b) (c) does not comply with the PAYE rules: does not comply with the ESCT rules when they have assumed an employer’s obligations under those rules: is no longer fit to be a PAYE intermediary because they do not meet the requirements of section 124K: (d) when they are not a natural person, has been put into liquidation or receivership: (e) when they are a company, is no longer registered in New Zealand.
(2) If the Commissioner revokes an approval under subsection (1), the Commis- sioner must notify the person, and any employer for whom the person is a PAYE intermediary, of the revocation and its effective date.

The effective date must not be less than 14 days from the date of notification.

(3) A decision by the Commissioner under this section is not open to challenge.
Compare: 2004 No 35 s NBA 2(4) Section 124J: inserted, as section 15E (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 124J: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124J(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124J(1)(c): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124J(2): amended (with effect on 1 April 2008), on 24 February 2016, by section 246 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
487 Part 7B s 124K Tax Administration Act 1994 Reprinted as at 1 April 2020 124K Fitness of applicants (1) This section applies for the purposes of section 124I to the following: (a) (b) (c) (d) an applicant who is a natural person or a corporation sole: each member of an applicant that is an unincorporated body: an officer of an applicant that is a body corporate: a principal of an applicant.
(2) The applicant, member, officer, or principal, as applicable,— (a) must not be a discharged or undischarged bankrupt; and (b) must not have been convicted of an offence involving fraud; and (c) must be eligible to be a company director.
Compare: 2004 No 35 s NBA 2(1)(c) Section 124K: replaced, as section 15F (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 124K: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124K(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124K(2)(a): amended (with effect on 1 April 2008), on 29 March 2018, by section 264 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 124K(2)(b): amended (with effect on 1 April 2008), on 29 March 2018, by section 264 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

124L Application for approval as listed PAYE intermediary [Repealed] Section 124L: repealed, on 1 April 2020, by section 86 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124M Grounds for revocation of listing [Repealed] Section 124M: repealed, on 1 April 2020, by section 86 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

124N Procedure for revocation of listing [Repealed] Section 124N: repealed, on 1 April 2020, by section 86 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124O Employers’ arrangements with PAYE intermediaries (1) An employer who wishes to enter an arrangement with a PAYE intermediary must notify the Commissioner of the proposed arrangement, providing— 488 Reprinted as at 1 April 2020 (a) (b) (c) Tax Administration Act 1994 Part 7B s 124Q the name of the PAYE intermediary: the period for which the PAYE intermediary is to act for the employer: the bank account number of the PAYE intermediary into which the employer will deposit amounts: (d) whether the proposed arrangement requires the PAYE intermediary to collect amounts under the ESCT rules.
(1B) The notification requirements in subsection (1) are met if the PAYE intermedi- ary provides the information set out in paragraphs (a) to (d).

(2) On approval of the arrangement, the Commissioner must notify the employer, and the approval applies to pay periods that begin on or after 14 days after the date on which the notice is given.

(3) An employer or a PAYE intermediary may end the arrangement by notifying the other party and the Commissioner.
The notice must state the date that is after the notification for the end of the arrangement.

(4) [Repealed] Compare: 2004 No 35 ss NBA 3, NBA 8, NBB 7 Section 124O: replaced, as section 15J (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 124O: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124O(1B): inserted, on 18 March 2019, by section 87(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124O(4): repealed, on 18 March 2019, by section 87(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

124P Privacy requirements The PAYE intermediary must operate and maintain systems to protect the per- sonal information and payment details that they acquire in running the systems.
Compare: 2004 No 35 s NBA 5(3) Section 124P: replaced, as section 15K (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 124P: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124Q Amended employment income information The PAYE intermediary may provide the amended employment income infor- mation relating to the employee and a payday, and is then responsible for the accuracy of the amendments.
Compare: 2004 No 35 s NBA 5(4) 489 Part 7B s 124R Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 124Q: replaced, as section 15L (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 124Q: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124Q heading: replaced, on 1 April 2019, by section 267(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 124Q: amended, on 1 April 2019, by section 267(2) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

124R Subsidy claim forms [Repealed] Section 124R: repealed, on 1 April 2020, by section 88 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Tax pooling intermediaries Heading: inserted, on 6 October 2009, by section 598(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

124S Establishing tax pooling accounts A person who meets the requirements of section 124V may apply under section 124U to the Commissioner to establish a tax pooling account.
Compare: 2004 No 35 s MBA 3(1) Section 124S: replaced, as section 15O, on 6 October 2009, by section 598(2) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 124S: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124S: amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

124T Role of Commissioner (1) (2) The Commissioner is not required to oversee or audit the operation of a tax pooling account.
The Commissioner is not liable for any loss related to the operation of a tax pooling account through— (a) (b) (c) the failure of a tax pooling intermediary to deposit in a tax pooling account an amount paid to them by a taxpayer: the unauthorised withdrawal by a tax pooling intermediary from a tax pooling account: the failure of a tax pooling intermediary to apply for a transfer of funds from a tax pooling account to a taxpayer’s tax account with the Commis- sioner.
Compare: 2004 No 35 s MBA 4(5), (6) 490 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7B s 124W Section 124T: replaced, as section 15P, on 6 October 2009, by section 598(2) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 124T: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124T(2)(c): amended, on 2 June 2016, by section 80 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
124U Applications to establish tax pooling accounts (1) In order to establish and maintain a tax pooling account, an intermediary must— (a) (b) (c) hold the account in their name; and operate systems to protect the personal information and payment details that are obtained in the course of running the tax pooling account; and record the balance in the tax pooling account contributed by each tax- payer.

(2) A tax pooling account continues until it is wound up under section 124X.
Compare: 2004 No 35 s MBA 4 Section 124U: replaced, as section 15Q, on 6 October 2009, by section 598(2) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 124U: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124U(2): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

124V Fitness of applicants (1) This section applies for the purposes ofsection 124U to— (a) (b) (c) an applicant who is a natural person; and an officer of an applicant who is not a natural person; and a principal of an applicant.
(2) The applicant— (a) must not be a discharged or undischarged bankrupt; or (b) must not have been convicted of an offence involving dishonesty; or (c) must be eligible to be a company director.

Compare: 2004 No 35 s MBA 3(d) Section 124V: replaced, as section 15R, on 6 October 2009, by section 598(2) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 124V: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124V(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124W Requirements for applications to establish tax pooling accounts (1) An application to establish a tax pooling account must contain— 491 Part 7B s 124X Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) (c) (d) the applicant’s full name, address, and tax file number; and a statement that the applicant— (i) will operate systems that allow them to meet the requirements set out in section 124U(1); and (ii) will maintain and operate the systems to meet those requirements; and confirmation that the applicant will establish a trust account into which they agree to pay amounts received in their role as intermediary; and an undertaking that, before acting as intermediary for a taxpayer, the applicant will inform the taxpayer of the following matters: (i) (ii) (iii) (iv) the operation of the tax pooling account is not subject to the Com- missioner’s oversight or audit: the Commissioner has no liability for any loss related to the tax pooling account: the applicant is fit to operate the tax pooling account as required by section 124V: the applicant has met the requirements set out in paragraphs (a) to (c).
(2) The Commissioner may approve an application to establish a tax pooling account if the Commissioner is satisfied that the applicant— (a) (b) is able to operate the account correctly; and has systems to allow them to make payments and provide information in the format required by the Commissioner.

Compare: 2004 No 35 s MBA 3 Section 124W: replaced, as section 15S, on 6 October 2009, by section 598(2) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 124W: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124W(1)(b)(i): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124W(1)(d)(iii): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

124X Winding up tax pooling accounts (1) An intermediary may wind up their tax pooling account at any time.
(2) The Commissioner may require an intermediary to wind up their tax pooling account if— (a) the intermediary’s actions are preventing a taxpayer from effectively managing their liability to pay provisional tax and use of money interest; or (b) the intermediary is or has breached their obligations under this Part; or 492 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7B s 124Y (c) (d) (e) (f) the tax pooling account is in deficit; or fewer than 100 taxpayers are, or are likely to be, making deposits in the tax pooling account; or the intermediary does not meet the requirements of section 124U; or when they are not a natural person, the intermediary has been put into liquidation or receivership.
(3) For the purposes of subsection (2),— (a) (b) the Commissioner may require the winding up immediately or may set another date for the winding up: the Commissioner must give 30 days’ notice to the intermediary of any intended action using subsection (2)(d).

(4) On the winding up of a tax pooling account, the Commissioner may refund the balance of the account to the former holder of the account, or may apply to a court for directions for the disposal of the balance of the account.
Compare: 2004 No 35 s MBA 8 Section 124X: replaced, as section 15T, on 6 October 2009, by section 598(2) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 124X: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124X(2)(e): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Approved AIM providers Heading: inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 50(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Heading: amended, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124Y Approval of approved AIM providers The Commissioner may approve a person as an approved AIM provider in rela- tion to 1 or more of the person’s AIM-capable accounting systems (the prod- ucts), if approving the person would not negatively affect the integrity of the tax system and the person makes a statutory declaration of the following mat- ters and gives it to the Commissioner, namely a declaration: (a) (b) (c) specifying the name of the products; and declaring that the person’s policy is to update the product regularly, to reflect changes in tax law or Commissioner’s requirements (for example: the software is updated to reflect a change in a determination by the Commissioner under section 91AAX); and declaring any other matters required by the Commissioner to be declared for the purposes of assuring the Commissioner that the person’s product accurately calculates and communicates, in accordance with the Com- 493 Part 7B s 124Z Tax Administration Act 1994 Reprinted as at 1 April 2020 missioner’s requirements, tax liabilities that are reasonably accurate assessments of tax liabilities for the relevant accounting income and expenditure.
Section 124Y: inserted, as section 15U, on 1 April 2018 (applying for the 2018–19 and later income years), by section 50(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Mat- ters) Act 2017 (2017 No 3).

Section 124Y: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124Z Revocation of approval of AIM providers: Commissioner (1) The Commissioner’s approval of a person as an approved AIM provider under section 124Y is revoked if— (a) anything in their statutory declaration under section 124Y is not true, or does not continue to be true after it is made; or (b) revoking the approval positively affects the integrity of the tax system.
(2) A revocation under subsection (1) does not take effect until the tax year after the tax year in which the Commissioner has notified the approved AIM pro- vider of the revocation.

(3) (4) The Commissioner must consult the approved AIM provider before the appro- val is revoked.
The Commissioner may reverse a revocation before it takes effect, if the cir- cumstances that gave rise to the revocation have been remedied by the approved AIM provider and there are no other circumstances requiring revoca- tion under subsection (1).

Section 124Z: inserted, as section 15V, on 1 April 2018 (applying for the 2018–19 and later income years), by section 50(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Mat- ters) Act 2017 (2017 No 3).
Section 124Z: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124Z(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124Z(1)(a): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

124ZB Revocation of approval of AIM providers: provider (1) The Commissioner’s approval of a person as an approved AIM provider under section 124Y is revoked if the person notifies the Commissioner of the person’s choice to revoke the Commissioner’s approval.
(2) A revocation under subsection (1) does not take effect until the tax year after the tax year in which the Commissioner has received notification of the revoca- tion.

(3) A person who has given notice under subsection (1) must immediately give notice of their choice to revoke to all end-users of the person’s products that will be affected by the revocation.
494 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7B s 124ZE Section 124ZB: inserted, as section 15W, on 1 April 2018 (applying for the 2018–19 and later income years), by section 50(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Mat- ters) Act 2017 (2017 No 3).

Section 124ZB: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124ZB(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

124ZC Publication of approval or revocation The Commissioner may publish a notice in a publication chosen by the Com- missioner in relation to any matter in sections 124Y, 124Z, and 124ZB.
Section 124ZC: inserted, as section 15X, on 1 April 2018 (applying for the 2018–19 and later income years), by section 50(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Mat- ters) Act 2017 (2017 No 3).

Section 124ZC: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 124ZC heading: replaced, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 124ZC: amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124ZD AIM method: approval of large business AIM-capable system For the purposes of section RC 5(5B)(c)(iii) and the definition of large busi- ness AIM-capable system in section YA 1 of the Income Tax Act 2007, the Commissioner may approve an AIM-capable accounting system for use by a class of taxpayers with annual gross income of more than $5,000,000, if the Commissioner decides that there is minimal risk that the approval will result in less net revenue collectable from the class of taxpayers over time.
Section 124ZD: inserted, as section 15Y, on 1 April 2018 (applying for the 2018–19 and later income years), by section 50(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Mat- ters) Act 2017 (2017 No 3).

Section 124ZD: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124ZE AIM method: approval of person over $5,000,000 For the purposes of section RC 5(5B)(c)(ii) of the Income Tax Act 2007, the Commissioner may approve a person’s continued use of an AIM-capable accounting system for tax years in which the person has annual gross income of more than $5,000,000, if the Commissioner decides that there is minimal risk that the approval will result in less net revenue collectable from the person over time.
Section 124ZE: inserted, as section 15Z, on 1 April 2018 (applying for the 2018–19 and later income years), by section 50(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Mat- ters) Act 2017 (2017 No 3).

Section 124ZE: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
495 Part 7B s 124ZF Tax Administration Act 1994 Reprinted as at 1 April 2020 RWT proxies Heading: inserted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
124ZF RWT proxies (1) If the requirements in subsection (2) are met, a person may choose to become an RWT proxy for a person who pays resident passive income that consists of a dividend by notifying the Commissioner.
(2) The requirements are that— (a) (b) (c) (d) the person paying the resident passive income is a non-resident unit trust; and the person receiving the resident passive income is a natural person or a trustee of a qualifying trust who has asked the person referred to in sub- section (1) to act as an RWT proxy in relation to the payment; and the person has agreed to act as the RWT proxy; and the payment of resident passive income is made while the notice is effective.
(3) (4) For the purposes of subsection (1), the notification to the Commissioner must contain the person’s election, their name, postal address, and the date from which the election applies.

The RWT proxy may cancel their election by notifying the Commissioner.

The election stops applying from the later of— (a) (b) the date set out in the notice of cancellation: the date on which the Commissioner receives a notice of cancellation.
Compare: 2004 No 35 s NF 2AA Section 124ZF: replaced, as section 15N (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 124ZF: renumbered, on 18 March 2019, by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
496 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7B s 124ZH Payroll donations [Repealed] Heading: repealed, on 1 April 2019, by section 24(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Payroll donations Heading: inserted, on 1 April 2019, by section 24(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
124ZG Transfer of payroll donations by employers (1) (2) This section applies for a pay period and employer who agrees to offer payroll giving to their employees, when a person asks their employer to transfer an amount of a payroll donation from the person’s pay to a donee organisation.
The employer or PAYE intermediary must transfer the amount to the recipient of the donation on or by the relevant date required by sections RA 15 and RD 4 of the Income Tax Act 2007 that occurs nearest to the expiry of 2 months after the end of the pay period.

Until transferred to the recipient, the amount is held on trust for the person.
(3) Before the transfer referred to in subsection (2) is made, the person must— (a) (b) ensure that the recipient of the donation is a donee organisation; and supply the employer with sufficient details of the recipient to enable the transfer to be made.

Section 124ZG: inserted (with effect on 6 January 2010), as section 24Q, on 6 October 2009, by section 610 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 124ZG: renumbered, on 1 April 2019, by section 24(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Research and development Heading: inserted, on 1 April 2019, by section 25 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
124ZH Approved research providers (1) A person is an approved research provider, if the Commissioner approves the person, as provided by subsections (2) to (7), and the person keeps records in accordance with section 22(2)(kd).

(2) The Commissioner may, in accordance with this section, approve a person, if the person makes an application in accordance with subsection (3).

(3) A person must apply to the Commissioner for approval in the form prescribed by the Commissioner.
(4) The Commissioner may only approve a person if, in the opinion of the Com- missioner, the person— 497 Part 7B s 124ZI Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) (c) (d) is capable of performing core research and development activities on behalf of other persons; and has in New Zealand the facilities needed to perform core research and development activities; and is available to perform core research and development activities on behalf of other persons not associated with them; and performs or will perform core research and development activities on behalf of other persons for market value consideration.
(5) A person may apply for approval as an approved research provider by provid- ing information to the Commissioner in the prescribed form.

They may also apply for a revocation of approval.

(6) (7) If the Commissioner approves a person, the Commissioner must notify the per- son and publish the approval, in a publication chosen by the Commissioner.

The Commissioner may, at the Commissioner’s discretion, revoke approval as an approved research provider.
The Commissioner must give the person rea- sons for the exercise of the Commissioner’s discretion, and specify the date from which the revocation takes effect.

Section 124ZH: inserted, on 1 April 2019, by section 25 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 124ZH(4)(a): amended (with effect on 1 April 2019), on 23 March 2020, by section 227(1) (and see section 227(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 124ZH(4)(b): amended (with effect on 1 April 2019), on 23 March 2020, by section 227(1) (and see section 227(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 124ZH(4)(c): amended (with effect on 1 April 2019), on 23 March 2020, by section 227(1) (and see section 227(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 124ZH(4)(d): amended (with effect on 1 April 2019), on 23 March 2020, by section 227(1) (and see section 227(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
124ZI Certificates for research and development For the purposes of section 68CC, a research and development certificate is a certificate, in the form prescribed by the Commissioner, in relation to a per- son’s research and development tax credit for an income year given to the per- son by another person who is an accepted research and development certifier that is not associated with the person.
For the purposes of this section, an accepted research and development cer- tifier means any person that the Commissioner has approved as an accepted research and development certifier, if the person makes a statutory declaration of the following matters and gives it to the Commissioner, namely a declar- ation— (1) (2) 498 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 7B s 124ZI (a) (b) that the person is competent in applying appropriate accounting and legal standards in relation to research and development tax credits; and declaring any other matters required by the Commissioner to be declared for the purposes of assuring the Commissioner that the person has the legal, accounting, and scientific or technical expertise to complete a research and development certificate.
(3) A person may request approval as an accepted research and development certi- fier by providing information to the Commissioner in the prescribed form.

They may also surrender approval.

(4) The Commissioner must not approve a person whose approval— (a) (b) (c) would adversely affect the integrity of the tax system: the Commissioner has revoked under subsection (7) in the last 2 years: was surrendered by the person in the last 2 years in anticipation of a revocation.
(5) (6) If the Commissioner approves a person, the Commissioner must notify the per- son, and publish the approval in a publication chosen by the Commissioner.

The approval starts from the date that the person requests approval.

The Commissioner may, at the Commissioner’s discretion, revoke approval as an accepted research and development certifier.
If the Commissioner revokes a person’s approval, the Commissioner must notify the person, and publish the revocation in a publication chosen by the Commissioner.

The revocation starts from the date that the revocation is published.
(7) The Commissioner must revoke a person’s approval if— (a) (b) the person is liable for a promoter penalty under section 141EB: the person has given a research and development certificate to another person who has, in the 2 years before the income year,— (i) (ii) been liable to a shortfall penalty under section 141D or 141E in relation to research and development tax credits: entered into a tax avoidance arrangement in relation to research and development tax credits: (c) the person’s approval would adversely affect the integrity of the tax sys- tem.
Section 124ZI: inserted, on 1 April 2020, by section 44 (and see section 38 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).

Section 124ZI(4): replaced, on 1 April 2020, by section 228(1) (and see section 228(3) for applica- tion) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 124ZI(7)(b): replaced, on 1 April 2020, by section 228(2) (and see section 228(3) for applica- tion) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 124ZI(7)(c): inserted, on 1 April 2020, by section 228(2) (and see section 228(3) for applica- tion) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
499 Part 8 s 125A Tax Administration Act 1994 Reprinted as at 1 April 2020 Part 8 Objections 125A Application of Part 8 (1) Despite section 1(2), this Part applies to— (a) (b) every notice of assessment or reassessment issued by the Commissioner under a provision of the Inland Revenue Acts after 1 April 1995 and before 1 October 1996 for a particular item or matter, irrespective of the period to which the assessment or reassessment relates; and every notice of assessment issued by the Commissioner under a provi- sion of the Inland Revenue Acts on or after 1 October 1996, if before that date, a taxpayer has made a competent objection to a notice of assessment that precedes the notice of reassessment for the same particu- lar item or matter.
(2) The Commissioner may, after being notified that the taxpayer agrees, specify that a notice of assessment or reassessment— (a) (b) issued before 1 October 1996, is to be treated as if it had been issued on or after that date (in which case the provisions of Parts 4A and 8A are to apply to the notice); and issued on or after 1 October 1996, is to be treated as if it had been issued before that date (in which case the provisions of Part 8 are to continue to apply to the notice).
(3) Despite section 1(2), Part 3 of the Income Tax Act 1976 does not apply to a notice of assessment or reassessment issued on or after 1 April 1995.

Section 125A: inserted, as section 124A, on 1 October 1996, by section 37 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 125A: renumbered, on 18 March 2019, by section 83 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 125A(1): replaced, as section 125A(1), on 20 May 1999 (applying on and after 1 October 1996), by section 104(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 125A(2): amended, as section 124A(2), on 2 June 2016, by section 161 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 125A(3): inserted, as section 124A(3), on 20 May 1999 (applying on and after 20 May 1999), by section 104(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 125A(3): amended, as section 124A(3), on 10 October 2000 (applying on and after 20 May 1999), by section 71(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
125 Certain rights of objection not conferred Except so far as may be expressly provided to the contrary in this Act or the Income Tax Act 2007, this Part shall not confer any right of objection with respect to— 500 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8 s 125 (a) (b) any decision or determination of the Commissioner made in exercise of any power or discretion conferred on the Commissioner to enlarge or extend the time for giving any notice, making any application, furnishing any return, or doing any other act, matter, or thing; or any matter which is left to the discretion, judgment, opinion, approval, consent, or determination of the Minister or any act, matter, or thing done or omitted by the Minister under this Act or the Income Tax Act 2007 or any regulations made under those Acts; or (c) any matter in respect of which provision is made by this Act or the Income Tax Act 2007 or by any regulations made under those Acts— (i) (ii) for an objection to be heard and determined by; or for the matter to be inquired into, considered, reported upon, heard, decided, determined, or otherwise dealt with by; or (iii) for the matter to be the subject of any recommendation of— any special committee, tribunal, or authority (other than a Taxation Review Authority) established in that behalf or any person or official (other than the Commissioner); or any decision or determination of the Commissioner approving or not approving a sickness, accident, or death benefit fund for the purposes of section CW 34 of the Income Tax Act 2007; or any determination of the Commissioner, for the purposes of section 130 of this Act and section 73 of the Income Tax Act 1976, as to whether and to what extent any allowance (being an allowance paid before 1 April 1995) in respect of or in relation to the employment or service of any person constituted a reimbursement of expenditure incurred by that per- son in deriving that person’s income; or any determination of the Commissioner as to whether and to what extent any person
 or class of persons is not required to comply with section EA 3 of the Income Tax Act 2007; or [Repealed] any valuation or apportionment made by the Valuer-General or a regis- tered valuer under the Valuation of Land Act 1951 or the Income Tax Act 2007; or any determination of the FMA under section EY 11 of the Income Tax Act 2007 in relation to the status of a superannuation fund under subsec- tions (3) to (9) of that section; or (d) (e) (f) (g) (h) (i) (j) any matter which by any provision in— (i) (ii) the PAYE rules; or the provisional tax rules; or 501 Part 8 s 125 Tax Administration Act 1994 Reprinted as at 1 April 2020 (iii) (iv) any of sections CD 15, CD 19, HD 2, HD 3(2), HD 5(4), HD 15, HD 24, HD 26 to HD 29, LA 6 to LA 8, LJ 1 to LJ 7, RD 3, RM 2, RM 4, RM 8, and RM 10 of the Income Tax Act 2007 and sec- tions 18K, 33, 92A and 184 of this Act: any of sections 17F, 17G, 18I, 21B to 23, 23B to 23Q, 36 to 44D, 58, 62, 63, 78B, 78C, 80, 89C, 89K, 89M, 92, 106, 107, 108, 108A, 108B, 109, 110, 111, 113 to 116, 118, 120A to 120U, 131, 138N, 142A, 142C, 146, 150A, 157, 160, 166, 166B, 167, 174AA, 176, 177, 177A to 177D, 183A, 183D, 183F, and 225B of this Act,— is left to the discretion, judgment, opinion, approval, consent, or deter- mination of the Commissioner; or (k) any matter in respect of which it is expressly provided that there shall be no right of objection or challenge to the decision or determination of the Commissioner.
Compare: 1976 No 65 s 36 Section 125: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 125(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 125(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 125(d): replaced (with effect on 1 April 2008), on 6 October 2009, by section 669 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 125(e): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 469 of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 125(e): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 125(f): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 125(f): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 125(g): repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 105(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 125(h): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 125(h): amended, on 1 July 1998, by section 54(1) of the Rating Valuations Act 1998 (1998 No 69).
Section 125(i): amended, on 1 May 2011, by section 85(1) of the Financial Markets Authority Act 2011 (2011 No 5).

Section 125(i): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
502 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8 s 126 Section 125(j)(i): amended, on 26 March 2003 (applying for 2002–03 and subsequent income years), by section 113(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 125(j)(iii): replaced (with effect on 1 April 1995), on 2 September 1996, by section 42(b) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
Section 125(j)(iii): amended, on 1 April 2019, by section 89(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 125(j)(iii): amended, on 1 April 2017, by section 337 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 125(j)(iii): amended (with effect on 1 April 2013), on 17 July 2013, by section 115 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 125(j)(iii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 125(j)(iii): amended, on 17 October 2002 (applying on and after 17 October 2002), by sec- tion 86(1)(b) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 125(j)(iv): replaced, on 1 October 1996, by section 38(a) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).
Section 125(j)(iv): amended, on 1 April 2019, by section 89(2)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 125(j)(iv): amended, on 1 April 2019, by section 89(2)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 125(j)(iv): amended, on 1 April 2019, by section 351 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 125(j)(iv): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 125(j)(iv): amended, on 1 April 2003, by section 113(2) of the Taxation (Maori Organisa- tions, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 125(j)(iv): amended, on 17 October 2002 (applying on and after 1 December 2002), by sec- tion 86(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 125(j)(iv): amended, on 27 March 2001 (applying on and after 1 April 2002), by section 49(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Mat- ters) Act 2001 (2001 No 4).

Section 125(j)(iv): amended, on 20 May 1999 (applying on and after 1 April 1999), by section 105(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 125(k): amended, on 1 October 1996, by section 38(b) of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).
126 Procedure for objections to assessments (1) Any person who has been assessed for income tax may object to that assess- ment by delivering to the Commissioner a notice of objection stating shortly the grounds of the person’s objection, within such time as may be specified in that behalf in the notice of assessment, not being less than 14 days after the date on which that notice of assessment is given, or within such extended time as the Commissioner may allow on the application of the person made before the expiry of— (a) the time for objection specified in the notice of assessment; or 503 Part 8 s 127 Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) any extended time for objection previously allowed by the Commis- sioner in respect of the assessment: provided that, where the assessment is an amended assessment, the person so assessed shall have no further right of objection than the person would have had if the amendment had not been made, except to the extent to which by rea- son of the amendment a fresh liability in respect of any particular is imposed on the person or an existing liability in respect of any particular is increased.
(2) No notice of objection given after the time specified in the notice of assess- ment, or after such extended time as the Commissioner may allow under sub- section (1), shall be of any force or effect unless the Commissioner accepts the same and gives notice to the objector accordingly.

Compare: 1976 No 65 s 30 Section 126(1): amended, on 2 June 2016, by section 162 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 126(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

127 Commissioner to consider objections and may amend assessment (1) (2) The Commissioner shall consider all such objections, and may consequently amend the assessment.
If the Commissioner, after considering the objection, has allowed the objection in part and has reduced the assessment, the reduced assessment shall be the assessment to be dealt with by the Taxation Review Authority under section 134.

Compare: 1976 No 65 s 31(1), (3) Section 127(1): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
128 Payment of disputed tax where competent objection lodged (1) [Repealed] (2) A taxpayer is not liable to pay— (a) (b) (c) the deferrable tax relating to any tax in dispute; or a shortfall penalty, where the penalty is payable in respect of any tax in dispute; or the interest accruing under Part 7 on that deferrable tax or that shortfall penalty,— until the due date for payment of that deferrable tax.
(2B) Despite subsection (2), the Commissioner may require a taxpayer to pay all tax in dispute if the Commissioner considers that there is a significant risk that the tax in dispute will not be paid should the taxpayer not succeed in objection pro- ceedings.
504 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8 s 129 (3) (4) (5) (6) If and to the extent that a taxpayer succeeds in objection proceedings, the Com- missioner must, after the day of determination of final liability, refund or pay to, or apply on behalf of, the taxpayer— (a) (b) the tax in dispute paid in accordance with subsection (2B); and interest accrued on the tax in dispute under Part 7.

This section applies only where a taxpayer lodges a competent objection.
Part 7 applies to interest calculated on deferrable tax on and after 1 April 1997, irrespective of whether the competent objection or challenge relates to a tax year before the 1997–98 tax year.

If the competent objection or challenge relates to the 1996–97 or an earlier tax year, interest must be calculated on deferrable tax on and after the date that the period of deferral starts.

Section 128: replaced, on 1 October 1996, by section 39 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 128 heading: replaced, on 1 April 2003, by section 114(1) of the Taxation (Maori Organisa- tions, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 128(1): repealed, on 1 April 2003, by section 114(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 128(2B): inserted, on 1 April 2003, by section 114(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 128(3)(a): replaced, on 1 April 2003, by section 114(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 128(3)(b): replaced, on 1 April 2003, by section 114(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 128(5): inserted, on 8 September 1999 (applying on and after 1 April 1997), by section 72(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
Section 128(5): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 128(5): amended, on 1 April 2003, by section 114(5) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 128(6): inserted, on 8 September 1999 (applying on and after 1 April 1997), by section 72(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).

Section 128(6): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 128(6): amended, on 1 April 2003, by section 114(6) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

128A Waiver of payment or security [Repealed] Section 128A: repealed, on 1 April 2003, by section 115 of the Taxation (Maori Organisations, Tax- payer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
129 Determination of objection not to affect other matters The determination of an objection under this Part shall relate solely to the mat- ters which are the subject of the objection, and shall not affect the right of the 505 Part 8 s 130 Tax Administration Act 1994 Reprinted as at 1 April 2020 Commissioner to amend the assessment objected to in any manner rendered necessary by any other matter.
Section 129: replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by sec- tion 470 of the Taxation (Core Provisions) Act 1996 (1996 No 67).
130 Objections to allowance determinations (1) Notwithstanding anything in this Act or the Income Tax Act 2007, where any person who, before 1 April 1995, was granted or was to be granted an allow- ance to which a determination made under subsection (2) or subsection (3) of section 73 of the Income Tax Act 1976 applies is dissatisfied with that deter- mination, that person may object to that determination by delivering to the Commissioner, within 1 month after the date on which the notice of that deter- mination was given by the Commissioner, a notice of objection stating shortly the grounds of the objection.
(2) Notwithstanding anything in this Act or the Income Tax Act 1994, where any employer or workers’ union, or the authorised representative of any employer or group of employees (referred to in this section as the applicant), being a party to an award, or a collective agreement, or another instrument a clause or other provision of which provides for the payment of an allowance, being an allowance paid or payable before 1 April 1995, in relation to which a determin- ation has been made by the Commissioner under subsection (2) or subsection (3) or subsection (4) of section 73 of the Income Tax Act 1976, is dissatisfied with that determination, the applicant may, on behalf of any person who was granted or was to be granted that allowance, object to the determination by delivering to the Commissioner a notice of objection stating shortly the grounds of objection within 1 month after the date on which notice of that determination was given by the Commissioner.
(3) No notice of objection given after the time specified in subsection (1) or sub- section (2) shall be of any force or effect unless the Commissioner accepts the same and gives notice to the objector accordingly.

(4) (5) The Commissioner shall consider every objection made under this section and may consequently amend the determination.
For the purposes of this section, sections 128, 129, and 135 shall, in relation to any objection under this section, apply in the same manner and to the same extent that they would apply if the objection were an objection made under sec- tion 126(1).

(6) In this section, award, collective agreement, and instrument have the same meanings as in regulation 2 of the Wage Adjustment Regulations 1974.
Compare: 1976 No 65 s 73 Section 130(1): amended, on 2 June 2016, by section 163(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 130(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
506 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8 s 133 Section 130(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 130(1): amended (with effect on 1 April 1995), on 10 April 1995, by section 14(1)(a) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 130(1): amended (with effect on 1 April 1995), on 10 April 1995, by section 14(1)(b) of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 130(2): amended, on 2 June 2016, by section 163(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 130(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 130(2): amended (with effect on 1 April 1995), on 10 April 1995, by section 14(2)(a) of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 130(2): amended (with effect on 1 April 1995), on 10 April 1995, by section 14(2)(b) of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 130(2): amended (with effect on 1 April 1995), on 10 April 1995, by section 14(2)(c) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 130(4): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

131 Objections to determinations [Repealed] Section 131: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by sec- tion 223(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
132 Application of this Part to objections to foreign tax credit determinations [Repealed] Section 132: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by sec- tion 224(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
133 Wrong PAYE withholding determination a ground for objection A taxpayer may object to an assessment that is issued by the Commissioner in relation to an amount of tax withheld on the basis of a determination under section RD 3(5) of the Income Tax Act 2007, on the ground that the determin- ation is wrong, whether in fact or in law.

Section 133: replaced, on 1 October 1996, by section 40 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 133 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 133: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
507 Part 8 s 134 Tax Administration Act 1994 Reprinted as at 1 April 2020 Case stated 134 Objector may require that objections be submitted to Taxation Review Authority If an objection is not wholly allowed by the Commissioner, the objector may, within 2 months after the date on which notice of the disallowance is given to the objector by or on behalf of the Commissioner, by notice to the Commis- sioner require that the objection be heard and determined by a Taxation Review Authority, and in that event the objection shall be heard and determined by an Authority, and the Taxation Review Authorities Act 1994 shall apply in respect of the institution, hearing, and determination of the proceedings on the objec- tion.
Compare: 1976 No 65 s 31(2) Section 134: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
135 Powers of Taxation Review Authority on determination of objection or case stated (1) On hearing any objection a Taxation Review Authority may— (a) confirm or cancel or vary the assessment, or reduce the amount of the assessment, or increase the amount of the assessment to the extent to which the Commissioner was empowered to make an assessment of an increased amount at the time the Commissioner made the assessment to which the objection relates, and that last-mentioned assessment shall be altered by the Commissioner to such extent as may be necessary to con- form to that determination: (b) make any assessment which the Commissioner was empowered to make at the time the Commissioner made the assessment to which the objec- tion relates, or direct the Commissioner to make such an assessment, in which case an assessment shall be made by the Commissioner so as to conform to that direction.
(2) Notwithstanding subsection (1), where the objection relates to a determination or binding ruling made under either section 90(1) or 90AC(1) of this Act, or under section 64E of the Income Tax Act 1976, or under section 245S of that Act as in force before its repeal by section 49 of the Income Tax Amendment Act (No 2) 1993, the Authority shall not make a determination or binding rul- ing or alter the determination or ruling under subsection (1)(a) or subsection (1)(b) but may direct the Commissioner to alter the determination or ruling to such extent as may be necessary to conform to the decision of the Taxation Review Authority and with such effect as provided in either section 90(6) or sections 90AC(6) and 90AE of this Act or, where appropriate, section 245S of the Income Tax Act 1976 as so previously in force: 508 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8 s 136 provided that no such fresh determination or ruling shall be issued by the Com- missioner before the resolution of the appeal procedures.
(3) The time bar shall not apply with respect to— (a) (b) any determination of the Authority under subsection (1)(a) or any amendment made by the Commissioner to an assessment for the purpose of conforming to any such determination; or any assessment made by the Authority or the Commissioner under sub- section (1)(b).
Compare: 1976 No 65 s 32 Section 135(2): amended, on 18 March 2019, by section 90(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 135(2): amended, on 18 March 2019, by section 90(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 135(2): amended, on 20 May 1999 (applying on or after 20 May 1999), by section 107(a) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 135(2): amended, on 20 May 1999 (applying on or after 20 May 1999), by section 107(b) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 135(2) proviso: amended, on 18 March 2019, by section 90(c) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 135(3)(a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(3) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
136 When objection may be referred directly to High Court (1) Notwithstanding anything in this Part, where— (a) (b) (c) an objection to an assessment is made in accordance with section 126(1) or accepted by the Commissioner under section 126(2); and the objection is not wholly allowed by the Commissioner; and the objection is one to which subsection (2) or subsection (3) applies,— the objection may be referred directly to the High Court by way of case stated in accordance with this section.
(2) Where an objection relates to a question of law only,— (a) (b) the objector may, within 2 months after the date on which notice of the disallowance is given to the objector by or on behalf of the Commis- sioner, by notice to the Commissioner require the Commissioner to state a case for the opinion of the High Court, and shall specify in the notice the registry of that court in which the objector requires the case to be filed: the Commissioner, in any case where under section 134 the objector has required the objection to be heard and determined by a Taxation Review Authority, may, instead of referring the objection to a Taxation Review Authority, state a case for the opinion of the High Court, and shall notify the objector accordingly.
509 Part 8 s 136 Tax Administration Act 1994 Reprinted as at 1 April 2020 (3) Where an objection relates to a question of fact (whether or not it also relates to a question of law),— (a) (b) the objector may, within 2 months after the date on which notice of the disallowance is given to the objector by or on behalf of the Commis- sioner, give notice to the Commissioner that the objector desires the Commissioner to state a case for the opinion of the High Court, specify- ing in the notice the registry of that court in which the objector desires the case to be filed: the Commissioner may, in any case where the objector has under section 134 required the objection to be heard and determined by a Taxation Review Authority, notify the objector that the Commissioner desires the objection to be referred directly to the High Court.
(4) Where any notice is given by the objector or the Commissioner under subsec- tion (3), the objection shall be referred directly to the High Court if both the Commissioner and the objector consent, or with the leave of that court granted on the application of the objector or the Commissioner upon the ground that in the opinion of the court, by reason of the amount of the tax in dispute between the parties or of the general or public importance of the matter or of its extraor- dinary difficulty or for any other reason, it is desirable that the objection be heard and determined by the High Court instead of by a Taxation Review Authority.
(5) Within 3 months after— (a) (b) the date of the objector’s giving notice under subsection (2)(a) or subsec- tion (3)(a), where it is the objector who requires or desires the Commis- sioner to state a case for the opinion of the High Court; or the date of the objector’s giving notice in relation to the objection under section 134, where it is the Commissioner who determines or desires under subsection (2)(b) or subsection (3)(b) of this section to state a case for the opinion of the High Court,— the objector shall serve on the Commissioner, by delivery to the National Office of the Inland Revenue Department at Wellington or to such other address as the Commissioner has given notice of to the objector for the pur- pose, a notice in the prescribed form of the objector’s points of objection.
(6) The points of objection shall state, with sufficient particularity so as to fairly advise the Commissioner and the court,— (a) (b) (c) the facts upon which the objector relies in support of the objection; and the propositions of law (if any) on which the objector relies in support of the objection; and the issues which the objector considers require to be determined by the court.
510 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8 s 136 (7) The objector shall annex to the points of objection copies of any documents upon which the objector intends to rely in support of the objection: provided that where the documents upon which the objector intends to rely are numerous, the objector may annex a list of those documents instead of copies of the actual documents.
(8) If the objector fails to serve on the Commissioner the points of objection within the period referred to in subsection (5), or within such further period as may be allowed under subsection (12), the objection shall be deemed to be withdrawn and the Commissioner shall not be required to take any further steps in relation to the objection.
(9) Where under this section an objection is to be referred directly to the High Court, the Commissioner shall, within 3 months after the date of service of the points of objection or within such further period as may be allowed under sub- section (12), state and sign a case which shall comprise— (a) a notice in the prescribed form containing— (i) (ii) (iii) particulars of the assessment made by the Commissioner to which the objection has been made; and the grounds of objection given by the objector; and the question for the determination of the court; and (b) (c) the points of objection served by the objector; and a notice in the prescribed form stating— (i) (ii) any further facts which the Commissioner considers are relevant to the issues to be determined by the court; and the issues which the Commissioner claims require to be deter- mined by the court.
(10) The case so stated and signed, together with one copy, shall be filed by the Commissioner— (a) (b) in the registry of the High Court specified by the objector in the notice under subsection (2)(a) or subsection (3)(a), where such a notice has been given by the objector; or in such registry of the High Court as the Commissioner thinks fit in any other case, having due regard to the convenience of the objector.
(11) A copy of the case so filed shall be served by the Commissioner on the objector either personally or by sending it to the objector by registered post addressed to the objector at the address for service specified by the objector in the points of objection, or at such other address as the objector has given notice of to the Commissioner for the purpose, and the copy so sent by registered post shall be deemed to have been received when in the ordinary course of post it would be delivered.
(12) The High Court may, on the application of the objector or the Commissioner,— 511 Part 8 s 136 Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) extend the time for service by the objector on the Commissioner of the points of objection; or (b) extend the time for the filing of the case by the Commissioner— until such time as the court thinks fit, whether the application is made before or after the expiry of the time limit: provided that when application is made for an extension of time more than 2 months after the date for service of the points of objection or the date for filing the case, as the case may be, an order for extension of time shall be made only in exceptional circumstances.
(13) Where the Commissioner fails to file a case within the time specified in sub- section (9), or within such further time as may be allowed under subsection (12), the objector may apply to the High Court for an order directing the Com- missioner to allow the objector’s objection, and the High Court— (a) shall make such an order accordingly, unless it is satisfied that there are reasonable grounds for the failure to file the case: (b) may, where it refuses to make such an order, make such other orders as in the circumstances it thinks fit, whether relating to the filing of the case in the High Court, the remitting of the objection to a Taxation Review Authority for hearing and determination, or otherwise.
(14) The contents of the case shall not be conclusive as to the matters set forth in it either against the objector or the Commissioner, except so far as agreed to by or on behalf of the objector and the Commissioner, with the agreement recor- ded in a document.
(15) At any time before the case stated is set down for hearing— (a) (b) the Commissioner may file an amended case and serve a copy on the objector at the objector’s address for service: the objector may serve on the Commissioner amended points of objec- tion at the Commissioner’s address for service specified in the case.
(16) Sections 16(2), 17, and 18 of the Taxation Review Authorities Act 1994, as far as they are applicable, shall apply to any such case stated by the Commissioner as if references in those provisions to an Authority were references to the High Court.
Subject to those provisions, the procedure at the hearing before the High Court of any such case stated shall be the same, with any necessary modifica- tions, as if the case were a proceeding in which the objector is the plaintiff and the Commissioner is the defendant.
(17) On hearing any case stated under this section, the High Court may— (a) confirm or cancel or vary the assessment, or reduce the amount of the assessment, or increase the amount of the assessment to the extent to which the Commissioner was empowered to make an assessment of an increased amount at the time the Commissioner made the assessment to which the objection relates, and that last-mentioned assessment shall be 512 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8 s 136 amended by the Commissioner to such extent as may be necessary to conform to that determination: (b) make any assessment which the Commissioner was empowered to make at the time the Commissioner made the assessment to which the objec- tion relates, or direct the Commissioner to make such an assessment, in which case an assessment shall be made by the Commissioner so as to conform to that direction.
(18) Notwithstanding subsection (17), where the objection relates to a determination or binding ruling made under section 90(1) of this Act, or under section 64E of the Income Tax Act 1976, or under section 245S of that Act as in force before its repeal by section 49 of the Income Tax Amendment Act (No 2) 1993, the High Court shall not make a determination or binding ruling or alter the deter- mination or ruling under subsection (17)(a) or subsection (17)(b), but may direct the Commissioner to alter the determination or ruling to such extent as may be necessary to conform to the decision of the High Court and with such effect as provided in section 90(6) of this Act or, where appropriate, section 245S of the Income Tax Act 1976 as so previously in force: provided that no such fresh determination or ruling shall be made by the Com- missioner before the resolution of the appeal procedures.
(19) The time bar shall not apply with respect to— (a) (b) any determination of the court under subsection (17)(a) or any amend- ment made by the Commissioner to an assessment for the purpose of conforming to any such determination; or any assessment made by the court or the Commissioner under subsection (17)(b).
(20) Where any notice is given by the objector to the Commissioner under subsec- tion (3)(a) and the Commissioner gives notice to the objector that the Commis- sioner does not consent to the objection being referred directly to the High Court under this section, then— (a) if within 1 month after the last-mentioned notice is given to the objector by the Commissioner no application is made by the objector to the High Court for the leave of the court to refer the objection directly to that court; or (b) if on any such application the High Court refuses to grant such leave,— the first-mentioned notice shall have effect as if it were a notice requiring the objection to be heard and determined by a Taxation Review Authority, and this Part shall apply accordingly.
Compare: 1976 No 65 s 33; 1993 No 130 s 6(2), (3) 513 Part 8 s 137 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 136(2)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 136(3)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 136(5): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 136(6): amended, on 2 June 2016, by section 164(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 136(5): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 471 of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 136(11): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 136(12): amended, on 2 June 2016, by section 164(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 136(14): amended, on 2 June 2016, by section 164(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 136(17)(a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 136(18): amended, on 18 March 2019, by section 91(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 136(18): amended, on 18 March 2019, by section 91(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 136(18) proviso: amended, on 18 March 2019, by section 91(c) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 136(19)(a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(3) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
137 Test case procedure (1) Where— (a) (b) an objector has given notice under section 134 or section 136(2)(a) or section 136(3)(a) requiring or seeking that an objection be heard and determined by a Taxation Review Authority, or that a case be stated for the opinion of the High Court in respect of an objection; and the Commissioner considers that determination of the objection, whether on a question of law only or on both a question of fact and a question of law, is likely to be determinative of all or a substantial number of the issues involved in 1 or more other objections,— the Commissioner may designate that objection as a test case, and shall notify the objector accordingly.
(2) The Commissioner may, notwithstanding section 136(4), state a test case for the opinion of the High Court without need for— (a) the objector’s consent; or 514 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8 s 137 (b) the leave of the High Court,— (3) and subsections (5) to (19) of section 136 shall apply in respect of any test case as if the Commissioner had determined to state the case under subsection (2)(b) of that section.
The Commissioner may in relation to any objection, at any time after the objec- tion has been lodged and before it has been determined by a Taxation Review Authority or the High Court, give notice to the objector that the objection will be stayed by reason of the taking of a test case on a similar objection or chal- lenge before the High Court, if the Commissioner considers that the test case is likely to be determinative of all or a substantial number of the issues in the objection proposed to be stayed.
(4) Subject to subsection (9), the notice by the Commissioner referred to in subsec- tion (3) shall have the effect of staying the objection pending the determination of the test case.

(5) Upon receipt by an objector of the notice by the Commissioner referred to in subsection (3), the objector may notify the Commissioner that the objector requires that the objection be heard and determined notwithstanding the stating of a test case for the opinion of the High Court.
That notice shall be given at such address as may be specified by the Commissioner in the notice given under subsection (3).

(6) Within 14 days after the receipt by the Commissioner of the notice from the objector referred to in subsection (5), the Commissioner may apply to the High Court by originating application for an order that the objection be stayed pend- ing the determination of the test case or the further order of the court.
(7) An application by the Commissioner under subsection (6) shall be made on notice to the objector whose objection the Commissioner seeks to have stayed.

(8) Where an objection has been stayed, the objector, the Commissioner, or both of them, may at any time apply to the High Court for an order that the objection cease to be stayed.
(9) A stay under subsection (4) shall lapse on the expiry of 14 days following the day on which occurs any of the following: (a) (b) (c) (d) the expiry of the 14-day period specified in subsection (6), where the objector has issued a notice under subsection (5) and the Commissioner has not within the 14-day period made an application under subsection (6): the making by the High Court of an order dismissing an application by the Commissioner under subsection (6): the making by the High Court, on an application under subsection (8), of an order that the objection cease to be stayed: the determination of the test case which caused the objection to be stayed by the expiration of all rights of appeal.
515 Part 8 s 138 Tax Administration Act 1994 Reprinted as at 1 April 2020 (10) For the purposes of this Act,— (a) for so long as an objection is stayed under this section, any time limits or periods specified in or under this Act (other than in subsections (5) to (9)) in relation to proceedings on the objection shall not apply: (b) where the stay of an objection lapses under subsection (9), any time limits or periods so specified shall be treated as if they were extended by the period commencing with the date of the Commissioner’s notice under subsection (3), and ending with the day on which the stay lapses under subsection (9).
(11) The Commissioner may serve a notice under subsections (3) and (7) by for- mally notifying either the objector or a solicitor who is authorised to accept ser- vice on their behalf at the contact address referred to in section 14G(c) or by effective delivery to an address supplied by the objector.

Compare: 1976 No 65 s 33A Section 137(1)(a): amended, on 2 June 2016, by section 165(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 137(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 137(3): amended, on 1 October 1996, by section 41 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 137(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 137(5): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 137(9)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 137(10)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 137(11): replaced, on 2 June 2016, by section 165(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
138 Determination by Taxation Review Authority of objection in relation to allowances (1) If an objection under section 130 is not wholly allowed by the Commissioner, the objector may, within 2 months after the date on which the notice of dis- allowance is given to the objector by the Commissioner, by notice to the Com- missioner, require that the objection be referred to a Taxation Review Author- ity.
(2) A Taxation Review Authority shall consider every objection referred to the Authority by the Commissioner under subsection (1) and shall in each case redetermine, in relation to the determination to which the objection is made, the extent (if any) to which the allowance to which that determination applies con- 516 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8A s 138A (3) stitutes a reimbursement of expenditure incurred by that person in deriving the person’s income.
For the purpose of considering an objection referred to an Authority by the Commissioner under subsection (1), the Taxation Review Authority may call for such evidence as the Authority may require and shall, notwithstanding any- thing in this or any other Inland Revenue Act, have free access to all records under the control of the Commissioner which relate directly to the remuner- ation paid to the employee or, as the case may be, the group of employees where any allowance granted or to be granted (to that employee or to the employees in that group) is the allowance to which the objection referred to that Taxation Review Authority by the Commissioner under subsection (1) relates.
(4) Notwithstanding anything in this or any other Inland Revenue Act, every deci- sion or determination of a Taxation Review Authority made under subsection (2) shall be final and conclusive.

Compare: 1976 No 65 s 73 Section 138(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 138(2): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 472 of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 138(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Part 8A Challenges Part 8A: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
138A Application of this Part (1) Despite section 1(2), this Part applies to— (a) (b) every notice of disputable decision issued by the Commissioner under a provision of the Inland Revenue Acts on or after 1 October 1996, irre- spective of the period to which the notice of disputable decision relates; and any assessment, reassessment, or determination of the Commissioner if a notice of assessment or reassessment to which section 125A(2)(a) applies has been issued before 1 October 1996, irrespective of the period to which the notice of assessment or reassessment relates.
(2) This Part does not apply to any assessment or reassessment or determination or decision of the Commissioner to which Part 8 applies by virtue of subsection (1) or subsection (2)(b) of section 125A.

517 Part 8A s 138B Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 138A: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 138A(1): replaced, on 20 May 1999 (applying on and after 1 October 1996), by section 108(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 138A(1)(b): amended, on 1 April 2019, by section 92(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 138A(2): amended, on 1 April 2019, by section 92(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
138B When disputant entitled to challenge assessment (1) A disputant is entitled to challenge an assessment by commencing proceedings in a hearing authority if— (a) the assessment includes an adjustment proposed by the Commissioner which the disputant or their look-through company has rejected within the applicable response period; and (b) where the assessment is an amended assessment, an adjustment proposed by the Commissioner that is included in the assessment— (i) (ii) imposes a fresh liability (being a liability that was not included in an earlier assessment) in respect of a particular; or increases an existing liability (being a liability that was included in an earlier assessment but to a lesser extent) in respect of a par- ticular; and (c) the disputant files the proceedings, in accordance with the Taxation Review Authority Regulations 1994 (or any regulations made in substi- tution for those regulations) or the High Court Rules 2016, within the response period following the issue of the relevant notice of assessment.
(2) A disputant is entitled to challenge an assessment by commencing proceedings in a hearing authority if— (a) (b) (c) the assessment was the subject of an adjustment proposed by the dispu- tant which the Commissioner has rejected by notice within the applic- able response period; and the disputant is subsequently issued with an amended assessment; and the disputant files the proceedings, in accordance with the Taxation Review Authority Regulations 1994 (or any regulations made in substi- tution for those regulations) or the High Court Rules 2016, within the response period following the issue of the amended notice of assess- ment.
(3) Subject to subsection (4), a disputant is entitled to challenge an assessment by commencing proceedings in a hearing authority if— (a) the assessment was the subject of an adjustment proposed by the dispu- tant which the Commissioner has rejected by notice within the applic- able response period; and 518 Reprinted as at 1 April 2020 (b) (c) Tax Administration Act 1994 Part 8A s 138B the Commissioner has issued a challenge notice to the disputant; and the disputant files the proceedings, in accordance with the Taxation Review Authorities Regulations 1998 (or any regulations made in substi- tution for those regulations) or the High Court Rules 2016 within 2 months.
(4) Despite subsection (3), the disputant is entitled to challenge an assessment by commencing proceedings in a hearing authority if— (a) (b) (c) the assessment was the subject of an adjustment (the adjustment) noti- fied to the Commissioner specifying the adjustment and sufficient details to identify how the adjustment meets paragraph (c); and the Commissioner has issued a challenge notice to the disputant; and the adjustment— (i) (ii) is in relation to a matter for which the material facts and relevant law are identical to those for another assessment for the taxpayer, for another period, that is at the time of proposing the adjustment the subject of court proceedings; or corrects a tax position taken by the taxpayer or an associated per- son as a consequence or result of an incorrect tax position taken by another taxpayer and, at the time of proposing the adjustment, the incorrect tax position taken by the other taxpayer is the subject of, or was the subject of, court proceedings; and (d) the disputant files the proceedings, in accordance with the Taxation Review Authorities Regulations 1998 (or any regulations made in substi- tution for those regulations) or the High Court Rules 2016 within 2 months.
Section 138B: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 138B(1)(c): amended, on 18 October 2016, by section 183(c) of the Senior Courts Act 2016 (2016 No 48).

Section 138B(2)(a): amended, on 2 June 2016, by section 166(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 138B(2)(c): amended, on 18 October 2016, by section 183(c) of the Senior Courts Act 2016 (2016 No 48).

Section 138B(3): replaced, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 177(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 138B(3)(a): amended, on 2 June 2016, by section 166(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 138B(3)(c): amended, on 18 October 2016, by section 183(c) of the Senior Courts Act 2016 (2016 No 48).
Section 138B(4): inserted, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 177(1) of the Taxation (Tax Admin- istration and Remedial Matters) Act 2011 (2011 No 63).

519 Part 8A s 138C Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 138B(4)(a): amended, on 2 June 2016, by section 166(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 138B(4)(d): amended, on 18 October 2016, by section 183(c) of the Senior Courts Act 2016 (2016 No 48).
138C When disputant entitled to challenge disputable decision other than assessment A disputant is entitled to challenge a disputable decision that is not an assess- ment by commencing proceedings in a hearing authority if— (a) (b) the disputable decision was the subject of an adjustment proposed by the disputant which the Commissioner has rejected; and the disputant files the proceedings in accordance with the Taxation Review Authority Regulations 1994 (or any regulations made in substi- tution for those regulations) or the High Court Rules 2016, within the response period for the notice from the Commissioner rejecting the pro- posed adjustment.
Section 138C: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 138C(b): amended, on 18 October 2016, by section 183(c) of the Senior Courts Act 2016 (2016 No 48).
138D Challenge may in exceptional circumstances be commenced after response period (1) (2) If a hearing authority considers that exceptional circumstances apply, the hear- ing authority may, on application by a disputant, allow the disputant to com- mence a challenge to a notice of a disputable decision after the response period.
For the purposes of subsection (1), an exceptional circumstance is an event or circumstance beyond the control of a disputant that provides the disputant with a reasonable justification for not commencing a challenge to a disputable deci- sion within the response period; but an act or omission of an agent of a dispu- tant is not an exceptional circumstance unless the act or omission was caused by an event or circumstance beyond the control of the agent— (a) (b) that could not have been anticipated; and the effect of which could not have been avoided by compliance with accepted standards of business organisation and professional conduct.
Section 138D: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
138E Certain rights of challenge not conferred (1) This Part does not confer a right of challenge with respect to— (a) a decision of the Commissioner under a tax law to enlarge or extend the time for giving notice, making an application, furnishing a tax return, or doing any other act, matter, or thing; or 520 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8A s 138E (b) a decision of the Minister under a tax law, or an act, matter, or thing done or omitted by the Minister under a tax law; or (c) a matter in respect of which provision is made by a tax law— (i) (ii) for a challenge or objection to the matter to be heard and deter- mined by; or for the matter to be inquired into, considered, reported upon, heard, decided, determined, or otherwise dealt with by; or (iii) for the matter to be the subject of any recommendation of,— a special committee, tribunal, or authority (other than a Taxation Review Authority) established in that behalf or a person or official (other than the Commissioner); or (d) a valuation or apportionment made by the Valuer-General or a registered valuer under the Valuation of Land Act 1951 or the Income Tax Act 2007; or (e) a matter which by a provision in— (i) (ii) (iii) (iv) the PAYE rules; or the provisional tax rules; or any of sections CD 15, CD 19, HD 2, HD 3(2), HD 5(4), HD 15, HD 24, HD 26 to HD 29, LA 6 to LA 8, LJ 1 to LJ 7, RD 3, RM 2 to RM 4, RM 8, and RM 10 of the Income Tax Act 2007 and sec- tions 18K, 33, 92A, 139 (insofar as it applies to unpaid tax for periods before 1 April 1997) and 184 of the Tax Administration Act 1994; or any of sections 17F, 17G, 18I, 21B to 23, 36 to 46, 58, 62, 63, 68CB, 68CC, and 68CD, 78B, 78C, 80, 89C, 89K, 89L, 89M, 89N(1)(c)(viii) and (3), 92, 106, 107, 108A, 108B, 109, 110, 111, 113, 114, 120A to 120U, 124ZH, 124ZI, Part 7B, 138I(2B), 138N, 139B, 142A, 142C, 146, 150A, 157, 160, 166, 166B, 167, 174AA, 176, 177, 177A to 177D, 183A, 183D, 183F, and 225B of this Act; or (ivb) any of Parts 1 to 3 of the KiwiSaver Act 2006; or (v) any
 of Parts 4, 6, 7 and 11 (other than section 76) of the Goods and Services Tax Act 1985— is left to the discretion, judgment, opinion, approval, consent, or deter- mination of the Commissioner; or (ea) the Commissioner’s interpretation of how a taxation law applies to a per- son, whether or not the person has come into legal existence, and to an arrangement, whether or not a single or a recurring arrangement, as set out in a binding ruling made under Part 5A; or 521 Part 8A s 138E Tax Administration Act 1994 Reprinted as at 1 April 2020 (eb) the Commissioner’s interpretation of whether the amendment or repeal of a taxation law has changed the way that the law applies in a private or a product ruling, as set out in a status ruling made under section 91GA; or (f) a matter in respect of which a tax law provides that there shall be no right of objection or challenge to the decision of the Commissioner.
(2) Subsection (1) may be overruled by a tax law or other law that expressly con- fers a right of objection or challenge in respect of a decision made by any per- son.

Section 138E: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 138E(1)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 138E(1)(d): amended, on 1 July 1998, by section 54(1) of the Rating Valuations Act 1998 (1998 No 69).

Section 138E(1)(e)(i): amended, on 26 March 2003 (applying for 2002–03 and subsequent income years), by section 116(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).

Section 138E(1)(e)(iii): replaced, on 23 September 1997, by section 87(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 138E(1)(e)(iii): amended, on 1 April 2019, by section 93(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 138E(1)(e)(iii): amended (with effect on 1 April 2013), on 17 July 2013, by section 116 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section 138E(1)(e)(iii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 138E(1)(e)(iii): amended, on 17 October 2002 (applying on and after 17 October 2002), by section 87(1)(b) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 138E(1)(e)(iv): replaced, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 225(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 138E(1)(e)(iv): amended, on 1 April 2020, by section 46(1) (and see section 38 for applica- tion) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 138E(1)(e)(iv): amended (with effect on 1 April 2019), on 23 March 2020, by section 229(1) (and see section 229(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 138E(1)(e)(iv): amended, on 1 April 2019, by section 35 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 138E(1)(e)(iv): amended, on 1 April 2019, by section 93(2)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 138E(1)(e)(iv): amended, on 1 April 2019, by section 93(2)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 138E(1)(e)(iv): amended, on 1 April 2019, by section 93(2)(c) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

522 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8A s 138G Section 138E(1)(e)(iv): amended (with effect on 5 February 2017), on 21 February 2017, by section 118 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 138E(1)(e)(iv): amended, on 29 August 2011, by section 178 of the Taxation (Tax Adminis- tration and Remedial Matters) Act 2011 (2011 No 63).

Section 138E(1)(e)(iv): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 138E(1)(e)(iv): amended, on 21 December 2004, by section 122 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 138E(1)(e)(iv): amended, on 1 April 2003, by section 116(2) of the Taxation (Maori Organ- isations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 138E(1)(e)(iv): amended, on 17 October 2002 (applying on and after 1 December 2002), by section 87(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 138E(1)(e)(iv): amended, on 24 October 2001 (applying on and after 1 April 2002), by sec- tion 225(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 138E(1)(e)(ivb): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 138E(1)(e)(v): inserted, on 21 December 2004, by section 122 of the Taxation (Venture Cap- ital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 138E(1)(ea): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 110(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 138E(1)(eb): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 110(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
138F Challenging disputable decisions which are not assessments (1) A disputant may challenge under section 138B an assessment made by the Commissioner that takes account of or relies on a disputable decision, whether or not the disputant has issued a notice of proposed adjustment in respect of the disputable decision.
(2) Subsection (1) does not apply if— (a) (b) the disputant has issued a notice of proposed adjustment in respect of the disputable decision; and the disputant’s grounds for challenging the assessment are the same grounds, or substantially the same as the grounds, that were specified in the notice of proposed adjustment.

(3) In subsection (1), a disputable decision does not include an assessment.
Section 138F: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 138F(1): amended, on 21 December 2004, by section 123 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
138G Effect of disclosure notice (1) Unless subsection (1B) or (2) apply, if the Commissioner issues a disclosure notice to a disputant, and the disputant challenges the disputable decision, the 523 Part 8A s 138G Tax Administration Act 1994 Reprinted as at 1 April 2020 Commissioner and the disputant may raise in the challenge only the issues and the propositions of law that are disclosed in the Commissioner’s and dispu- tant’s statements of position.
(1B) If the Commissioner did not issue a statement of position in response to the dis- putant’s statement of position on or before the required date, and did not issue a statement of position when issuing a disclosure notice, subsection (1) does not apply to limit the issues or propositions of law that may be raised by— (a) (b) the Commissioner, if section 89M(6BA)(b)(i) applies: the Commissioner or the disputant, if section 89M(6BA)(b)(ii) applies.
(2) A hearing authority may, on application by a party to a challenge to a disputa- ble decision, allow the applicant to raise in the challenge new propositions of law, and new issues, if satisfied that— (a) (b) the applicant could not, at the time of delivery of the applicant’s state- ment of position, have, with due diligence, discerned those propositions of law or issues; and having regard to the provisions of section 89A and the conduct of the parties, the hearing authority considers that the raising of those proposi- tions of law or issues is necessary to avoid manifest injustice to the Commissioner or the disputant.
(3) For the purposes of subsection (1), a statement of position includes any addi- tional information that the Commissioner and the disputant agree (under sec- tion 89M(13)) to add to the statement of position.

Section 138G: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 138G heading: amended, on 29 August 2011 (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 179(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 138G(1): replaced, on 29 August 2011 (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 179(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 138G(1): amended, on 24 February 2016, by section 264(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 138G(1B): inserted, on 24 February 2016, by section 264(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 138G(2): amended, on 29 August 2011 (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 179(3)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 138G(2)(a): amended, on 29 August 2011 (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 179(3)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 138G(2)(b): amended, on 29 August 2011 (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 179(3)(c) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
524 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8A s 138I 138H Application to strike out proceedings The Commissioner may apply to a hearing authority to strike out a challenge commenced by a disputant if the Commissioner considers that the disputant has failed to comply with any of the requirements of section 89M or section 138B.

Section 138H: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
138I Payment of disputed tax (1) [Repealed] (2) A disputant is not liable to pay— (a) (b) (c) the deferrable tax relating to any tax in dispute; or a shortfall penalty, where the penalty is payable in respect of any tax in dispute; or the interest accruing under Part 7 on that deferrable tax or that shortfall penalty— until the due date for payment of that deferrable tax.
(2B) Despite subsection (2), the Commissioner may require a disputant to pay all tax in dispute that is the subject of the challenge if the Commissioner considers that there is a significant risk that the tax in dispute will not be paid should the disputant’s challenge not be successful.
(3) The Commissioner must, after the day of determination of final liability, refund or pay to, or apply on behalf of, a disputant whose challenge is successful— (4) (5) (a) (b) the tax in dispute paid in accordance with subsection (2B); and interest accrued on the tax in dispute under Part 7.

Part 7 applies to interest calculated on deferrable tax on and after 1 April 1997, irrespective of whether the challenge relates to a tax year before the 1997–98 tax year.
If the challenge relates to the 1996–97 or an earlier tax year, interest must be calculated on deferrable tax on and after the date that the period of deferral starts.

Section 138I: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 138I heading: replaced, on 1 April 2003, by section 117(1) of the Taxation (Maori Organisa- tions, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 138I(1): repealed, on 1 April 2003, by section 117(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 138I(2B): inserted, on 1 April 2003, by section 117(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 138I(3)(a): replaced, on 1 April 2003, by section 117(4) of the Taxation (Maori Organisa- tions, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 138I(3)(b): replaced, on 1 April 2003, by section 117(4) of the Taxation (Maori Organisa- tions, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
525 Part 8A s 138J Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 138I(4): inserted, on 8 September 1999 (applying on and after 1 April 1997), by section 73 of the Taxation (Remedial Matters) Act 1999 (1999 No 98).

Section 138I(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 138I(4): amended, on 1 April 2003, by section 117(5) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 138I(5): inserted, on 8 September 1999 (applying on and after 1 April 1997), by section 73 of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
Section 138I(5): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 138I(5): amended, on 1 April 2003, by section 117(6) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
138J Waiver of payment or security [Repealed] Section 138J: repealed, on 1 April 2003, by section 118 of the Taxation (Maori Organisations, Tax- payer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
138K Determination of challenge not to affect other matters The determination of a challenge by a hearing authority under this Part— (a) (b) relates solely to the matter that is the subject of the disputable decision being challenged; and does not affect the right of the Commissioner to make a disputable deci- sion relating to a different matter and to amend the disputable decision being challenged in any way rendered necessary by the later disputable decision.
Section 138K: replaced (with effect on 1 October 1996), on 23 September 1997, by section 143(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
138L Challenging civil penalties (1) A taxpayer assessed by the Commissioner for a civil penalty— (a) may challenge the penalty in the same way as a taxpayer may challenge the assessment of tax to which the penalty relates; and (b) has the same rights and obligations, in relation to proceedings concern- ing the penalty, as a person has in relation to proceedings concerning the tax.
(2) Notwithstanding subsection (1), a taxpayer has no right to challenge— (a) a civil penalty imposed for— (i) (ii) the late provision of a tax return; or the late payment of tax; or (ab) a civil penalty imposed under section 215 of the KiwiSaver Act 2006; or (b) the percentage applicable to the civil penalty.

526 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8A s 138N Section 138L: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 138L(2)(ab): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 138L(2)(ab): amended, on 1 April 2009, by section 20 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 138L(2)(b): replaced (with effect on 1 April 1997), on 23 September 1997, by section 88 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
138M Wrong PAYE withholding determination a ground for challenge A disputant may— (a) (b) dispute a notice of proposed adjustment; or challenge an assessment— that is issued by the Commissioner in relation to an amount of tax withheld on the basis of a determination under section RD 3(5) of the Income Tax Act 2007, on the ground that the determination is wrong, whether in fact or in law.
Section 138M: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 138M heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 138M: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
138N Proceedings may be transferred to different hearing authorities (1) If a disputant commences a challenge in the High Court,— (2) (3) (a) (b) the Commissioner may apply to the High Court to have the challenge transferred to a Taxation Review Authority; or the High Court may, of its own motion, transfer the challenge to a Taxa- tion Review Authority.
If a disputant commences a challenge in a Taxation Review Authority, the Commissioner may apply to the High Court to have the challenge transferred to the High Court.

The High Court may order that any proceedings transferred to the High Court under this section are to be transferred into the Court of Appeal.

Section 138N: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 138N(2): replaced, on 29 August 2011 (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 180(1) of the Taxation (Tax Administration and Remedial Mat- ters) Act 2011 (2011 No 63).
527 Part 8A s 138O Tax Administration Act 1994 Reprinted as at 1 April 2020 138O Transfer from small claims jurisdiction of Taxation Review Authority [Repealed] Section 138O: repealed, on 29 August 2011 (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 181(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
138P Powers of hearing authority (1) On hearing a challenge, a hearing authority may— (a) confirm or cancel or vary an assessment, or reduce the amount of an assessment, or increase the amount of an assessment to the extent to which the Commissioner was able to make an assessment of an increased amount at the time the Commissioner made the assessment to which the challenge relates; or (b) make an assessment which the Commissioner was able to make at the time the Commissioner made the assessment to which the challenge relates, or direct the Commissioner to make such an assessment.
(1B) If a taxpayer brings a challenge and proves, on the balance of probabilities, that the amount of an assessment is excessive by a specific amount, a hearing authority must reduce the taxpayer’s assessment by the specific amount.
(2) If the challenge relates to a disputable decision that is not an assessment, the hearing authority— (a) must not make or alter the disputable decision; and (b) may direct the Commissioner to alter the disputable decision to the extent necessary to conform to the decision of the hearing authority with the effect the hearing authority specifies.
(3) (4) Subject to subsection (4), the Commissioner must make or amend an assess- ment or other disputable decision in such a way that it conforms to the hearing authority’s determination.

The Commissioner is not required to make or amend an assessment or other disputable decision before the resolution of appeal procedures from the hearing authority.
(5) The time bars in sections 108, 108A, and 108B do not apply with respect to— (a) a determination of a hearing authority made under subsection (1)(a) or subsection (1B) of this section or an amendment made by the Commis- sioner to an assessment for the purpose of conforming to such a deter- mination; or (b) an assessment made by a hearing authority under subsection (1)(b) or the Commissioner under subsection (3).
528 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 8A s 138R Section 138P: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 138P(1B): inserted, on 26 March 2003 (applying to a challenge that is brought on or after 26 March 2003), by section 119(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 138P(3): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 138P(4): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 138P(5)(a): amended, on 26 March 2003 (applying to a challenge that is brought on or after 26 March 2003), by section 119(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 138P(5)(a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(3) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
138Q Challenges designated as test cases (1) The Commissioner may designate a challenge as a test case, if the Commis- sioner considers that determination of the challenge is likely to be determina- tive of all or a substantial number of the issues involved in 1 or more other challenges.

(2) Test cases are to be heard in the High Court.

Section 138Q: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
138R Stay of proceedings for similar cases (1) (2) The Commissioner may stay proceedings by issuing a notice notifying a dispu- tant that a challenge is to be stayed because a test case on a similar challenge or objection is to be heard by the High Court.
The Commissioner may issue a notice staying proceedings under subsection (1) only if— (a) (b) the Commissioner considers that the test case is likely to be determina- tive of all or a substantial number of the issues in the challenge proposed to be stayed; and the challenge proposed to be stayed has not been determined by a hear- ing authority.
(3) When a disputant receives a notice staying proceedings, the disputant may issue a notice requiring that there be no stay of proceedings that notifies the Commissioner that the disputant requires the challenge to be heard even though a test case is to be heard.
(4) Within 14 days after the Commissioner receives a notice requiring that there be no stay of proceedings, the Commissioner may apply to the High Court for an 529 Part 8A s 138S Tax Administration Act 1994 Reprinted as at 1 April 2020 order that the challenge be stayed pending the determination of the test case or the further order of the court.

(5) If a challenge is stayed, the disputant or the Commissioner may apply to the High Court for an order that the challenge cease to be stayed.
(6) A stay under subsection (1) lapses on the expiry of 14 days following the day on which any of the following occurs: (a) (b) (c) (d) the expiry of the 14-day period specified in subsection (4), if the dispu- tant has issued a notice requiring there to be no stay of proceedings and the Commissioner has not within the 14-day period made an application under subsection (4); or the making by the High Court of an order dismissing an application by the Commissioner under subsection (4); or the making by the High Court, on an application under subsection (5), of an order that the challenge cease to be stayed; or the determination of the test case which caused the challenge to be stayed by the expiration of all rights of appeal.
(7) For so long as a challenge is stayed,— (a) any time limits or periods specified in or under this Act (other than in this section) in relation to the challenge are not to apply; and (b) where the stay of a challenge lapses, any time limits or periods so speci- fied are to be treated as if they were extended by the period commencing with the date of the notice staying proceedings, and ending with the day on which the stay lapses.
(8) The Commissioner may give notices required by this section by formally noti- fying either the disputant or a solicitor who is authorised to accept service on their behalf at the contact address referred to in section 14G(c) or by effective delivery to an address supplied by the disputant.

Section 138R: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 138R(8): replaced, on 2 June 2016, by section 167 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
138S Challenge to be heard before Taxation Review Authority (1) A challenge to a disputable decision made by the Commissioner under— (a) (b) the Student Loan Scheme Act 2011, or any provision of this Act that applies in relation to an employer’s obligation under the Student Loan Scheme Act 2011; and the Child Support Act 1991, or any provision of this Act that applies in relation to an employer’s obligation under the Child Support Act 1991; and 530 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 139A (c) any other tax law, where that tax law or another tax law specifies that the disputable decision is to be determined by a Taxation Review Author- ity,— is to be commenced, heard, and finally determined by a Taxation Review Authority.
(2) Subsection (1) prevails over any other section in this Part.

Section 138S: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 138S(1)(a): amended, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Part 9 Penalties Part 9: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
139 Purposes of this Part The purposes of this Part are— (a) (b) (c) to encourage taxpayers to comply voluntarily with their tax obligations and to co-operate with the department; and to ensure that penalties for breaches of tax obligations are imposed impartially and consistently; and to sanction non-compliance with tax obligations effectively and at a level that is proportionate to the seriousness of the breach.
Section 139: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Civil penalties Heading: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
139A Late filing penalty for certain returns (1) This section applies to tax returns required to be furnished under sections 33, 41 to 44, and 79 (in this Part, annual tax returns), the annual ICA return required to be furnished under section 69(1) and (2)(a) by an Australian ICA company that is not required to furnish a return of income for a tax year, the reconciliation statement required to be provided under regulation 3 of the Acci- dent Rehabilitation and Compensation Insurance (Earnings Definitions) Regu- lations 1992 or regulation 15 of the Accident Insurance (Premium Payment Procedures) Regulations 1999 or any successor to that regulation made under the Accident Compensation Act 2001, the statement required to be provided under section 54B of this Act, and the employment income information required to be provided under sections 23E to 23J.
531 Part 9 s 139A Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) A taxpayer is liable to pay a late filing penalty if— (a) the taxpayer does not complete and provide on time— (i) (ii) an annual tax return: an annual ICA return required to be furnished under section 69(1) and (2)(a): (iii) a reconciliation statement: (iiib) a return required to be furnished under section 57B: (iiic) a statement for payment of RLWT required to be provided under section 54B: (iv) their employment income information; and (b) the Commissioner notifies the taxpayer that the penalty is payable.
(3) The late filing penalty for an annual tax return for a taxpayer with net income— (a) (b) (c) below $100,000, is $50; between $100,000 and $1,000,000 (both figures inclusive), is $250; above $1,000,000, is $500.

(4) (5) The late filing penalty for an annual ICA return or reconciliation statement or employment income information or statement for RLWT is $250.
Except in the case of a late filing penalty resulting from employment income information or from a tax return required under sections 16 to 18 of the Goods and Services Tax Act 1985, the Commissioner must, not less than 30 days before imposing a late filing penalty,— (a) (b) send notice to a taxpayer that a late filing penalty may be imposed if a return specified in the notice is not filed; or publicly notify that a late filing penalty may be imposed on taxpayers who omit to file the required return.
(6) Subsections (7) to (9) apply in relation to a late filing penalty when a taxpayer fails to provide employment income information to the Commissioner by a due date when, for the 12-month period before the due date, the taxpayer has deliv- ered on time all the required income information.
(7) Subject to subsection (9), the Commissioner must notify the taxpayer,— (a) (b) first, that a late filing penalty will be payable for a further failure to pro- vide income information on time: secondly, that the penalty is payable when a further failure occurs after the notice referred to in paragraph (a) has been given.
For employment income information, the maximum penalty that may be imposed in relation to a month, regardless of the number of failures to provide employment income information, is $250.

(8) 532 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 139A (9) Despite subsection (7), a taxpayer is not liable to pay a late filing penalty in relation to employment income information if the Commissioner considers that, in a particular case or class of cases, a penalty should not be imposed.
However, the Commissioner’s discretion may be exercised only if— (a) it is necessary because of resource constraints imposed on the Commis- sioner during the period of co-existence of 2 Inland Revenue software platforms; and (b) the taxpayer’s non-compliance is not serious or unreasonable.

(10) Despite subsection (2)(a)(i), a taxpayer is not liable to pay a late filing penalty if the Commissioner considers that, in a particular case or class of cases, a pen- alty should not be imposed.
However the Commissioner’s discretion may be exercised only if— (a) it is necessary because of resource constraints imposed on the Commis- sioner during the period of co-existence of 2 Inland Revenue software platforms; and (b) the taxpayer’s non-compliance is not serious or unreasonable.

Section 139A: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 139A heading: amended (with effect on 1 April 1999), on 19 December 2007 (applying for employer monthly schedules due on or after 1 April 1999), by section 241(1) of the Taxation (Busi- ness Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 139A(1): replaced, on 7 October 1998 (applying to an employer monthly schedule and a rec- onciliation statement in relation to tax deductions from source deduction payments made on or after 1 April 1999 and annual tax returns for 1999–2000 and subsequent income years), by section 32(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 139A(1): amended, on 1 April 2019, by section 352(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 139A(1): amended, on 1 July 2016, by section 82(1) of the Taxation (Residential Land With- holding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 139A(1): amended, on 3 March 2010, pursuant to section 5(1)(b) of the Accident Compensa- tion Amendment Act 2010 (2010 No 1).
Section 139A(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 139A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 139A(1): amended (with effect on 1 April 2003), on 25 November 2003, by section 128(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 139A(1): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
Section 139A(2)(a): replaced (with effect on 1 April 2003), on 25 November 2003, by section 128(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

533 Part 9 s 139AAA Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 139A(2)(a)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 139A(2)(a)(iiib): inserted, on 1 October 2007, by section 198 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 139A(2)(a)(iiic): inserted, on 1 July 2016, by section 82(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section 139A(2)(a)(iv): amended, on 1 April 2019, by section 352(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 139A(4): replaced, on 7 October 1998 (applying to an employer monthly schedule and a rec- onciliation statement in relation to tax deductions from source deduction payments made on or after 1 April 1999 and annual tax returns for 1999–2000 and subsequent income years), by section 32(3) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 139A(4): amended, on 1 April 2019, by section 352(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 139A(4): amended, on 1 July 2016, by section 82(3) of the Taxation (Residential Land With- holding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
Section 139A(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 139A(4): amended (with effect on 1 April 2003), on 25 November 2003, by section 128(3) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 139A(5): inserted, on 23 September 1997, by section 89 of the Taxation (Remedial Provi- sions) Act 1997 (1997 No 74).

Section 139A(5): amended, on 1 April 2019, by section 352(4) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 139A(5): amended, on 1 April 2008 (applying for a tax return required to be furnished under sections 16–18 of the Goods and Services Tax Act 1985 and due on or after 1 April 2008), by section 241(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 139A(5)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 139A(6): replaced, on 1 April 2019, by section 352(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 139A(7): inserted, on 1 April 2019, by section 352(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 139A(8): inserted, on 1 April 2019, by section 352(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 139A(9): inserted, on 1 April 2019, by section 352(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 139A(10): inserted, on 1 April 2019, by section 94 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

139AAA Late filing penalty for GST returns (1) This section applies to a tax return (a GST return) required to be furnished by a registered person under sections 16 to 18 of the Goods and Services Tax Act 1985.
(2) A registered person is liable to pay a late filing penalty if— 534 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 139AA (a) (b) the registered person does not complete and provide a GST return by the due date for filing the GST return; and the registered person has failed to file on time a GST return due in the period— (i) beginning with the later of 1 April 2008 and the day 12 months before the due date; and (ii) ending before the due date; and (c) the Commissioner notifies the registered person that the penalty is pay- able.
(3) The late filing penalty for a GST return for a registered person is— (a) (b) $250, if on the due date for filing the GST return the registered person accounts for tax payable on an invoice basis or hybrid basis; or $50, if on the due date for filing the GST return the registered person accounts for tax payable on a payments basis.
(4) The Commissioner must— (a) give notice to the registered person that a late filing penalty will be pay- able for a further failure to file a GST return on time, if the registered person has filed on time all GST returns due for filing in the period— (i) beginning with the later of 1 April 2008 and the day 12 months before the due date; and (ii) ending before the due date; or (b) give notice to the registered person that the penalty is payable, if the registered person has not filed on time all GST returns due for filing in the period referred to in paragraph (a).
Section 139AAA: inserted, on 1 April 2008 (applying for a tax return required to be furnished under sections 16–18 of the Goods and Services Tax Act 1985 and due on or after 1 April 2008), by section 242(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
139AA Non-electronic filing penalty (1) This section applies to— (a) an employer who must comply, in a prescribed electronic format, with section 23E; and (aba) a person who is required to provide investment income information to the Commissioner under sections 25F to 25M and 25N; and (ab) (ac) (ad) (b) a portfolio investment entity; and a portfolio investor proxy; and a registered person; and a PAYE intermediary.
535 Part 9 s 139AA Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) (3) (4) (5) (6) The person is liable to a non-electronic filing penalty if the person furnishes a return required to be in electronic format in a format that is not prescribed.

Subsection (2) does not apply if the employer is authorised under sections 23D(4) and 23G to provide their employment income information in a format that is not prescribed.
For employment income information, the maximum penalty that may be imposed in relation to a month, regardless of the number of failures to provide employment income information, is the greater of $250 or $1 for each employee whose employment income information is not in the prescribed elec- tronic form or delivered by the prescribed means of electronic communication at any time in the month.

For GST purposes, the non-electronic filing penalty is $250.
For investment income information, the non-electronic filing penalty is $250.

(7) Despite subsection (2), a person is not liable to pay a non-electronic filing pen- alty if the Commissioner considers that, in a particular case or class of cases, a penalty should not be imposed.
However, the Commissioner’s discretion may be exercised only if— (a) it is necessary because of resource constraints imposed on the Commis- sioner during the period of co-existence of 2 Inland Revenue software platforms; and (b) the taxpayer’s non-compliance is not serious or unreasonable.
Section 139AA: inserted, on 7 October 1998 (applying to employer monthly schedules required to be furnished on and after 1 April 1999), by section 33(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Section 139AA(1): replaced, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 120(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 139AA(1)(a): amended, on 1 April 2019, by section 353(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 139AA(1)(aba): inserted, on 1 April 2020, by section 353(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 139AA(1)(ab): inserted, on 1 October 2007, by section 199(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 139AA(1)(ac): inserted (with effect on 1 October 2007), on 24 February 2016, by section 265 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 139AA(1)(ad): inserted, on 29 March 2018, by section 353(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 139AA(2): replaced, on 1 October 2007, by section 199(2) of the Taxation (Savings Invest- ment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 139AA(2): amended, on 29 March 2018, by section 353(4) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 139AA(3): amended, on 1 April 2019, by section 353(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
536 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 139B Section 139AA(4): replaced, on 1 April 2019, by section 353(6) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 139AA(5): inserted, on 29 March 2018, by section 353(7) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 139AA(6): inserted, on 1 April 2020, by section 353(8) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 139AA(7): inserted, on 1 April 2020, by section 353(8) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
139AB Penalty for member of large multinational group failing to provide information (1) A member of a large multinational group is liable to pay a penalty under this section if— (a) (b) the Commissioner requires the member under section 17 to provide information or a document that is treated under section 17(1CB) as being in the knowledge, possession, or control of the company; and the member fails to provide the information or document within the time allowed by the Commissioner.
(2) The penalty under this section is the amount specified by the Commissioner, which must not exceed $100,000.

Section 139AB: inserted, on 27 June 2018, by section 59 of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
139B Late payment penalty (1) This section applies to a taxpayer if and to the extent to which the taxpayer does not pay by the default date an amount of tax (the unpaid tax), calculated by the taxpayer as payable or for which the taxpayer is assessed, and— (a) (b) (c) the unpaid tax is provisional tax or a penalty relating to a failure to pay provisional tax: ignoring any failure to pay for which a penalty or interest is remitted under section 183AA, the Commissioner determines that the taxpayer has failed to pay on time an amount of tax due for payment in the period— (i) beginning with the later of 1 April 2008 and the day 2 years before the default date; and (ii) ending before the default date: ignoring any failure to pay for which a penalty or interest is remitted under section 183AA, the Commissioner determines that the taxpayer has paid on time amounts of tax due for payment in the period referred to in paragraph (b) and— (i) the Commissioner gives the taxpayer a notice setting a further date for payment of the unpaid tax; and 537 Part 9 s 139B Tax Administration Act 1994 Reprinted as at 1 April 2020 (ii) the taxpayer does not pay the unpaid tax before the date that is the earlier of the further date and the date that is 1 month after the date of the notice.
(1B) When determining whether a person has paid amounts of tax on time or failed to pay amounts of tax on time under subsection (1)(b) or (c), the Commissioner has a discretion to ignore any failure to pay tax on time for any tax type that the Commissioner decides it is appropriate to ignore.
The discretion may only be exercised if— (a) (b) it is necessary because of resource constraints imposed on the Commis- sioner during the period of co-existence of 2 Inland Revenue Department software platforms; and it does not impose a penalty greater than that which the person would otherwise be liable for in the absence of this subsection.
(2) The taxpayer is liable to pay a late payment penalty consisting of— (a) an initial late payment penalty equal to the total of— (i) (ii) 1% of the unpaid tax; and 4% of the amount of tax to pay at the end of the sixth day after the day on which a penalty under subparagraph (i) is imposed; and (b) an incremental late payment penalty equal to 1% of the amount of tax to pay determined on each day that falls 1 month after a day on which a penalty is imposed under— (i) (ii) this subsection: subsection (2A)(a) or (2B) as they were before the enactment of section 243 of the Taxation (Business Taxation and Remedial Matters) Act 2007.
(2A) [Repealed] (2B) Despite subsection (2)(b), a taxpayer is not liable to pay an incremental late payment penalty to the extent to which the relevant tax to pay is— (a) GST for a GST return period ending within 8 days of 31 March 2017: (b) GST for a GST return period ending after 31 March 2017: (bb) (bc) (c) (d) further income tax under section OB 65, OB 66, OK 21, or OK 22 of the Income Tax Act 2007 imposed for the 2018–19 and later income years: imputation additional tax under section OB 71 or OB 72 of that Act imposed for the 2018–19 and later income years: provisional tax or income tax for the 2017–18 or later income years: described in section MF 5 or MF 6 of the Income Tax Act 2007, or is otherwise the overpayment or over-crediting of WFF tax credits, and relates to the 2017–18 or later income years: (e) civil penalties for tax and periods described in paragraphs (a) to (d).
538 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 139B (3) An initial late payment penalty is added to the unpaid tax to which it relates— (a) (b) on the day after the default date for the unpaid tax, if it is imposed under subsection (2)(a)(i): at the end of the sixth day after the day referred to in paragraph (a), if it is imposed under subsection (2)(a)(ii).
(3A) [Repealed] (3B) The part of an initial late payment penalty imposed under subsection (2)(a)(ii) is not to be added if the Commissioner has exercised powers available under section 24LC(3) or 157 of this Act or section 43 of the Goods and Services Tax Act 1985 or any similar tax law before the end of the 6th day after the day on which an initial late payment penalty is imposed under subsection (2)(a)(i) and has received the tax withheld or deducted in accordance with the requirements of a notice issued as a result of the Commissioner exercising those powers.
(4) An incremental late payment penalty is to be added to the tax to pay to which it relates on the day after the last day of successive monthly intervals during which the tax to pay remains unpaid.

(5) If an incremental late payment penalty would, apart from this subsection, be added to any tax to pay on a date that does not exist in a month, the penalty is to be added to the tax to pay on the last day of the month.
(5A) An incremental late payment penalty is not to be added if, for a month during which the tax to pay remains unpaid, the Commissioner has exercised powers available under section 24LC(3) or 157 of this Act or section 43 of the Goods and Services Tax Act 1985 or any similar tax law and has received the tax withheld or deducted in accordance with the requirements for the month of a notice issued as a result of the Commissioner exercising those powers.
(5B) A taxpayer is liable to pay a late payment penalty under subsection (2) in rela- tion to a default date if— (a) (b) the Commissioner has given the taxpayer a notice of a further date for the payment of unpaid tax under subsection (1)(c)(i); and after giving the notice, the Commissioner becomes aware of a default by the taxpayer that arose before the date of the notice; and (c) the further date for payment referred to in paragraph (a)— (i) (ii) falls outside the period referred to in subsection (1)(b); and should have been given in relation to the default referred to in paragraph (b).
(5C) If the taxpayer enters into an instalment arrangement for the default under sec- tion 177B and a late payment penalty is imposed under section 139BA(1), the taxpayer is treated for the purposes of this section as paying on time, to the extent of the default, the amount of tax due for payment.
(6) In this section and section 139BA— 539 Part 9 s 139B Tax Administration Act 1994 Reprinted as at 1 April 2020 (aa) the term default date means, for an amount of tax,— (i) (ii) its due date; or its collection date, described in section 142A(6), if the amount has a new due date set under section 142A(5): (a) (b) (bb) (c) the term tax to pay means, at any time, an amount equal to the unpaid tax together with any late payment penalty that has been imposed in whole or in part in respect of the unpaid tax, to the extent that at that time the amount remains unpaid: the unpaid tax is deemed to be the last part of any tax to pay that a tax- payer pays: for a person that section 120KBB applies to, the term unpaid tax includes, for a failure to pay 1 or more of any of the instalments of pro- visional tax other than the final instalment on the relevant instalment dates for the tax year, the amount of unpaid tax given by section 120KBB(3) for the date: the term unpaid tax includes an amount of tax that must be withheld or deducted and paid to the Commissioner under a tax law but does not include a late payment penalty or a shortfall penalty imposed under sec- tion 141ED.
Section 139B: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 139B(1): replaced, on 1 April 2008 (applying for unpaid tax that on or after 1 April 2008 becomes due for payment), by section 243(1) of the Taxation (Business Taxation and Remedial Mat- ters) Act 2007 (2007 No 109).
Section 139B(1): amended (with effect on 5 February 2017), on 21 February 2017, by section 119(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 139B(1): amended, on 1 April 2016, by section 266 of the Taxation (Annual Rates for 2015– 16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 139B(1): amended, on 1 April 2016, by section 201 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 139B(1)(b): amended (with effect on 5 February 2017), on 21 February 2017, by section 119(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 139B(1)(b): amended (with effect on 1 October 2010), on 21 December 2010, by section 157(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 139B(1)(b): amended, on 1 October 2010, by section 55(1) of the Taxation (Budget Meas- ures) Act 2010 (2010 No 27).

Section 139B(1)(c): amended (with effect on 5 February 2017), on 21 February 2017, by section 119(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 139B(1)(c): amended (with effect on 1 October 2010), on 21 December 2010, by section 157(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 139B(1)(c): amended, on 1 October 2010, by section 55(2) of the Taxation (Budget Meas- ures) Act 2010 (2010 No 27).
540 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 139B Section 139B(1B): inserted (with effect on 5 February 2017), on 21 February 2017, by section 119(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 139B(2): replaced, on 1 April 2008 (applying for unpaid tax that on or after 1 April 2008 becomes due for payment), by section 243(1) of the Taxation (Business Taxation and Remedial Mat- ters) Act 2007 (2007 No 109).
Section 139B(2A): repealed, on 1 April 2008 (applying for unpaid tax that on or after 1 April 2008 becomes due for payment), by section 243(1) of the Taxation (Business Taxation and Remedial Mat- ters) Act 2007 (2007 No 109).

Section 139B(2B): replaced, on 1 April 2017, by section 120(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 139B(2B)(bb): inserted (with effect on 1 April 2018), on 18 March 2019, by section 95 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 139B(2B)(bc): inserted (with effect on 1 April 2018), on 18 March 2019, by section 95 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 139B(3): replaced, on 1 April 2008 (applying for unpaid tax that on or after 1 April 2008 becomes due for payment), by section 243(1) of the Taxation (Business Taxation and Remedial Mat- ters) Act 2007 (2007 No 109).

Section 139B(3A): repealed, on 1 April 2008 (applying for unpaid tax that on or after 1 April 2008 becomes due for payment), by section 243(1) of the Taxation (Business Taxation and Remedial Mat- ters) Act 2007 (2007 No 109).
Section 139B(3B): replaced, on 17 October 2002 (applying on and after 1 December 2002), by sec- tion 88(4) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 139B(3B): amended, on 1 April 2017, by section 120(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 139B(3B): amended, on 1 April 2008 (applying for unpaid tax that on or after 1 April 2008 becomes due for payment), by section 243(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 139B(3B): amended, on 1 April 2008 (applying for unpaid tax that on or after 1 April 2008 becomes due for payment), by section 243(2)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 139B(3B): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 139B(5A): replaced, on 17 October 2002 (applying on and after 1 December 2002), by sec- tion 88(6) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 139B(5A): amended, on 1 April 2017, by section 120(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 139B(5A): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 139B(5B): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for unpaid tax that becomes due for payment on or after 1 April 2008), by section 672(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 139B(5C): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for unpaid tax that becomes due for payment on or after 1 April 2008), by section 672(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
541 Part 9 s 139BA Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 139B(6): amended, on 17 October 2002 (applying on and after 1 December 2002), by section 88(7) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 139B(6)(aa): inserted (with effect on 5 February 2017), on 21 February 2017, by section 119(5) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 139B(6)(bb): inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 120(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 139B(6)(bb): amended (with effect on 1 April 2017), on 23 March 2020, by section 230(1) (and see section 230(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 139B(6)(c): replaced (with effect on 1 April 2008), on 6 October 2009 (applying for a tax position taken on or after 1 April 2008), by section 672(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
139BA Imposition of late payment penalties when financial relief sought (1) (2) If a taxpayer has outstanding tax and asks for financial relief before the default date, the Commissioner must impose the late payment penalty under section 139B(2)(a)(i) on unpaid tax but must not impose the late payment penalty under section 139B(2)(a)(ii).
If a taxpayer has outstanding tax and asks for financial relief on or after the default date, the Commissioner must not impose an incremental late payment penalty on unpaid tax on and after the date of the request.

(3) Subsections (1) and (2) apply until the earlier of— (a) (b) the date that the Commissioner makes a decision not to give financial relief; and the last day of the response period allowed by section 177(4) if the tax- payer does not provide the information sought or respond to a counter offer.
If an instalment arrangement is entered into, an incremental late payment pen- alty is not to be added if, for a month during which the tax to pay remains unpaid, the taxpayer complies with all of their obligations under the arrange- ment.

If an instalment arrangement is cancelled on the basis of false or misleading information provided by the taxpayer, the Commissioner must impose those late payment penalties not imposed as if the instalment arrangement had not been entered into.
If financial relief is not given, the Commissioner must impose those late pay- ment penalties not imposed as if the request for financial relief had not been made.

Section 139BA: inserted, on 17 October 2002 (applying on and after 1 December 2002), by section 89(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 139BA(1): amended (with effect on 5 February 2017), on 21 February 2017, by section 121(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

(4) (5) (6) 542 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 139C Section 139BA(1): amended, on 2 June 2016, by section 168(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 139BA(1): amended, on 1 April 2008 (applying for unpaid tax that on or after 1 April 2008 becomes due for payment), by section 244(1)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 139BA(1): amended, on 1 April 2008 (applying for unpaid tax that on or after 1 April 2008 becomes due for payment), by section 244(1)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 139BA(2): amended (with effect on 5 February 2017), on 21 February 2017, by section 121(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 139BA(2): amended, on 2 June 2016, by section 168(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 139BA(3)(b): replaced (with effect on 1 April 2008), on 6 October 2009 (applying for 2008– 09 and later income years), by section 673(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
139C Late payment penalty and provisional tax (1) A late payment penalty will only arise on provisional tax that is unpaid at the expiry of an instalment date, or a Commissioner-set instalment date, to the extent that the provisional tax payable exceeds the provisional tax paid.

Sub- section (1B) overrides this subsection and subsection (1D) modifies this sub- section.
(1B) Subsection (1C) applies if— (a) (b) a person makes an election under section RM 11 of the Income Tax Act 2007 that an amount of a GST refund (elected amount) be used to pay an amount of provisional tax due on an instalment date; and the Commissioner reassesses the amount of the GST refund as being less than the elected amount.
(1C) The person is not liable for a late payment penalty in relation to the amount of any shortfall in the person’s payment of provisional tax that arises as a result of the reassessment referred to in subsection (1B) until— (a) (b) the date that is 30 days after the date on which the Commissioner gives notice of the reassessment, if the Commissioner does not set a date under paragraph (b); or a date set by the Commissioner that is later than the date referred to in paragraph (a).
(1D) Despite subsection (1), for a person that section 120KBB applies to, the only amount of unpaid tax for a failed instalment described in section 120KBB(3) is the amount of unpaid tax given by section 120KBB(3)(b) for the date.

Subsec- tion (1E) applies to the final instalment.


(1E) Despite subsection (1), for a person that section 120KBB applies to, the only amount of unpaid tax for a failed instalment that is the final instalment is the 543 Part 9 s 139C Tax Administration Act 1994 Reprinted as at 1 April 2020 amount of unpaid tax that would be given by section 120KBB(3)(b) if that sec- tion applied to the final instalment.
(2) In subsection (1)— Commissioner-set instalment date means a date specified by the Commis- sioner under section 119(4)(a) provisional tax paid, in respect of an instalment date or a Commissioner-set instalment date, means the amount of provisional tax paid by the provisional taxpayer on or before the instalment date or Commissioner-set instalment date, in relation to that instalment date or Commissioner-set instalment date; and includes any amount of provisional tax— (a) (b) paid in excess of the amount of provisional tax payable on any earlier instalment date or Commissioner-set instalment date for that tax year; and not credited to the amount of provisional tax payable on any earlier instalment date or Commissioner-set instalment date for that tax year provisional tax payable— (a) in respect of an instalment date and a taxpayer to whom section RC 10 of the Income Tax Act 2007 applies, means the lesser of: (i) (ii) the amount calculated as payable under section RC 10 of that Act; and the amount calculated as payable under section RC 10 of that Act if the taxpayer’s residual income tax is substituted for the amount of provisional tax payable under section RC 5 of that Act: (aa) in respect of an instalment date and a taxpayer to whom sections RC 10 and RC 21 of the Income Tax Act 2007 applies, means the lesser of— (i) (ii) the amount calculated as payable under sections RC 10 and RC 21 of that Act; and the amount calculated as payable under sections RC 10 and RC 21 of that Act if the taxpayer’s residual income tax is substituted for item residual income tax in the formula in section RC 10(2) of that Act: (ab) for an instalment date and a taxpayer to whom section RC 11 of the Income Tax Act 2007 applies, means the lesser of— (i) (ii) the amount calculated under section RC 11 of that Act: the amount calculated as payable under section RC 11 of that Act, if the GST ratio is substituted for a GST ratio which is calculated using the taxpayer’s residual income tax for the tax year and taxa- ble supplies for the
 corresponding income year: 544 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 139C (b) in respect of a Commissioner-set instalment date, means the provisional tax payable on the Commissioner-set instalment date in accordance with section 119(4)(a).
Section 139C: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 139C(1): amended, on 1 April 2017 (applying for the 2017–18 and later income years), by section 122(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 139C(1B): inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 247(2) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 139C(1B)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 139C(1C): inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 247(2) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 139C(1D): inserted, on 1 April 2017 (applying for the 2017–18 and later income years), by section 122(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 139C(1D): amended (with effect on 1 April 2017), on 23 March 2020, by section 231(1) (and see section 231(3) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 139C(1E): inserted (with effect on 1 April 2017), on 23 March 2020, by section 231(2) (and see section 231(3) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 139C(2) provisional tax paid paragraph (a): amended, on 1 April 2005 (effective for 2005– 06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 139C(2) provisional tax paid paragraph (b): amended, on 1 April 2005 (effective for 2005– 06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 139C(2) provisional tax payable paragraph (a): replaced, on 10 October 2000 (applying to 1998–99 and subsequent income years), by section 73(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 139C(2) provisional tax payable paragraph (a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 139C(2) provisional tax payable paragraph (a)(i): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 139C(2) provisional tax payable paragraph (a)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 139C(2) provisional tax payable paragraph (a)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 139C(2) provisional tax payable paragraph (a)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
545 Part 9 s 140 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 139C(2) provisional tax payable paragraph (aa): inserted, on 10 October 2000 (applying to 1998–99 and subsequent income years), by section 73(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
Section 139C(2) provisional tax payable paragraph (aa): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 139C(2) provisional tax payable paragraph (aa)(i): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 139C(2) provisional tax payable paragraph (aa)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 139C(2) provisional tax payable paragraph (aa)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), pursuant to sec- tion ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 139C(2) provisional tax payable paragraph (aa)(ii): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 247(3)(c) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 139C(2) provisional tax payable paragraph (aa)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 139C(2) provisional tax payable paragraph (ab): inserted (with effect on 1 October 2007), on 19 December 2007 (applying for 2008–09 and later income years), by section 245(1) of the Taxa- tion (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
140 Where another person withholds RWT For the purposes of determining a person’s liability to pay a late payment pen- alty, the person is treated as having withheld or accounted for an amount of tax if— (a) they are liable to pay the late payment penalty for— (i) not withholding resident withholding tax (RWT) under the RWT rules; or (ii) not accounting for RWT under the RWT rules; and (b) they can satisfy the Commissioner that another person, under the RWT rules,— (i) (ii) withheld the RWT; or accounted for the RWT.
Section 140: replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

140A Underestimation penalty where income tax underestimated as at final instalment date [Repealed] Section 140A: repealed, on 23 September 1997 (applying to the 1998–99 and subsequent income years), by section 91 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
546 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 140C 140B Imputation penalty tax payable where end of year debit balance (1) A company that is liable to pay further income tax under section OB 65 of the Income Tax Act 2007 in respect of an end of year debit balance or imputation additional tax under section OB 72 of that Act is also liable to pay a special tax known as imputation penalty tax.
(2) The amount of the imputation penalty tax payable by a company is 10% of the amount of— (a) (b) further income tax that gives rise to the liability for further imputation penalty tax: imputation additional tax that gives rise to the liability for further imput- ation penalty tax.

(3) The amount given by subsection (2) for the year ending 31 March 2010 is reduced by the amount of imputation penalty tax payable under section 140BB.
Section 140B: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 140B(1): amended, on 1 April 2017, by section 338 of the Taxation (Annual Rates for 2016– 17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 140B(1): amended (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 674(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 140B(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 140B(1): amended (with effect on 16 November 2004), on 21 June 2005, by section 146(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 140B(2): replaced (with effect on 16 November 2004), on 21 June 2005, by section 146(2) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 140B(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 140B(3): inserted (with effect on 1 October 2007), on 19 December 2007 (applying for 2008–09 and later income years), by section 246(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
140BB Transitional imputation penalty tax payable in some circumstances [Repealed] Section 140BB: repealed, on 1 October 2010, by section 43 of the Taxation (Budget Measures) Act 2010 (2010 No 27).

140C Transitional imputation penalty tax payable in some circumstances [Repealed] Section 140C: repealed (with effect on 1 October 2010), on 17 July 2013, by section 117 of the Taxa- tion (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
547 Part 9 s 140CA Tax Administration Act 1994 Reprinted as at 1 April 2020 140CA Transitional FDP penalty tax payable in some circumstances [Repealed] Section 140CA: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 678(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
140CB Maori authority distribution penalty tax payable where end of year debit balance (1) A Maori authority that is liable to pay further income tax under sections OK 21 and OK 22 of the Income Tax Act 2007 for an end of year debit balance is also liable to pay a special tax known as Maori authority distribution penalty tax.
(2) The amount of the Maori authority distribution penalty tax is 10% of the amount of further income tax that gives rise to the liability for the Maori authority distribution penalty tax.

Section 140CB: inserted, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 121(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provi- sions) Act 2003 (2003 No 5).
Section 140CB(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
140D Application of other provisions of Act to imputation penalty tax and dividend withholding payment penalty tax [Repealed] Section 140D: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
140DB Application of other provisions of Act to Maori authority distribution penalty tax [Repealed] Section 140DB: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

141 Tax shortfalls (1) Tax shortfalls are to be calculated by the Commissioner in accordance with this section.
(2) A tax shortfall calculation is required each time a taxpayer is liable to pay a shortfall penalty, subject to section 141AA(1).

(3) A separate tax shortfall calculation is required— (a) (b) (c) for each return period; and for each tax type; and for each tax position taken by a taxpayer.

(4) Each tax deemed to be another tax is a separate tax type.
548 Reprinted as at 1 April 2020 (5) If, in a return period— Tax Administration Act 1994 Part 9 s 141 (a) a taxpayer is liable to pay 1 or more shortfall penalties in respect of the same tax type; and (b) the taxpayer’s liability to the tax is overstated in 1 or more respects— the tax shortfall for a tax type shall be calculated by— (c) (d) setting off the tax effects of the overstatements against the understate- ment, in the case of 1 tax shortfall; and setting off the tax effects of the overstatements prorated against the understatements, in the case of more than 1 tax shortfall.
(6) If— (a) (b) a taxpayer’s tax position in respect of a tax type (in this subsection referred to as tax one) in a return period is adjusted by the Commis- sioner, and the tax effect of the adjustment is a tax shortfall; and as a result or consequence of the adjustment, the Commissioner also adjusts the taxpayer’s tax position in respect of another type of tax (in this subsection referred to as tax two) in the same return period, and the tax effect of the further adjustment is an entitlement to a refund or to an increased refund of tax,— the Commissioner may, for the purpose of imposing a penalty, treat an amount up to the refund, or increased refund, of tax two as though it were tax one paid by the taxpayer in the return period, and in so doing reduce the tax shortfall for tax one.
(7) If— (a) (b) a taxpayer’s tax position in respect of a tax type in a return period is adjusted by the Commissioner, and the tax effect of the adjustment is a tax shortfall; and linked to the adjustment, the Commissioner adjusts another taxpayer’s tax position in respect of the same tax type in the same return period, and the tax effect of the further adjustment is an entitlement to a refund or an increased refund of tax or a reduction in tax to pay; and (c) the 2 taxpayers are associated persons,— the Commissioner may, for the purpose of imposing a penalty, treat an amount up to the refund, or increased refund, or reduction, of tax as though it were tax paid by the taxpayer referred to in paragraph (a) in the return period, and in so doing reduce that taxpayer’s tax shortfall.
(7B) The Commissioner may exercise the discretion under subsection (7) in relation to a taxpayer and an associated person having a different return period if— (a) subsection (7) would apply to the taxpayer in the absence of this subsec- tion if the associated person’s return period were the same as the taxpay- er’s return period; and 549 Part 9 s 141 Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) the taxpayer’s return period affected by the adjustment referred to in subsection (7)(a) overlaps the associated person’s return period affected by the adjustment referred to in subsection (7)(b); and the taxpayer’s tax position is not an abusive tax position and does not involve evasion or a similar act.
(7C) Subsection (7D) applies if— (a) (b) (c) (d) (e) (f) (g) the Commissioner makes an adjustment to a taxpayer’s tax position (tax- payer A) for a tax credit under section LH 2 of the Income Tax Act 2007 relating to internal software development as that term is defined in sec- tion LH 17 of that Act; and the adjustment described in paragraph (a) results in a tax shortfall; and the Commissioner makes an adjustment to another taxpayer’s tax pos- ition (taxpayer B) for a tax credit under section LH 2 of that Act relat- ing to internal software development as defined in section LH 17 of that Act; and the adjustment described in paragraph (c) is for the same tax year as the adjustment described in paragraph (a); and for taxpayer B, an entitlement to an amount of refund or increased refund of tax (the refund amount) results from the adjustment described in paragraph (c); and for the period to which the adjustments described in paragraphs (a) and (c) relate, taxpayer A and taxpayer B are members of the same internal software development group, as that term is defined in section LH 17 of that Act; and the tax credits described in paragraphs (a) and (c) relate to expenditure or depreciation loss under subpart LH incurred while taxpayer A and taxpayer B are members of the same internal software development group, as that term is defined in section LH 17 of that Act.
(7D) (8) (9) If this subsection applies because of subsection (7C), then, for the purposes of imposing a penalty, the Commissioner may treat an amount that is less than or equal to taxpayer B’s refund amount, described in subsection (7C)(e), as an amount of tax paid by taxpayer A.

Treating the amount as tax paid by taxpayer A for the purposes of imposing a penalty reduces taxpayer A’s shortfall.
The Commissioner may treat the companies in a wholly-owned group as if they were a single taxpayer for the purposes of determining a tax shortfall.

If, in the application of subsection (6), 2 types of tax have different return periods, the Commissioner may, for the purpose of determining a tax shortfall, specify that part of 1 or more return periods for one of the tax types is to be treated as the same return period for the other tax type.
(10) If— 550 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141 (a) in a return period, a taxpayer takes a taxpayer’s tax position— (i) in respect of, or as a consequence of entering into, an arrange- ment; or (ii) in respect of an article, item, or matter; and (b) in the same return period, the taxpayer takes a similar or identical tax- payer’s tax position— (i) in respect of, or as a consequence of entering into, a similar or identical arrangement; or (ii) in respect of a similar or identical article, item, or matter,— the tax shortfalls arising from the taxpayer’s tax positions are to be aggregated and deemed to be 1 tax shortfall.
(11) [Repealed] (12) The tax effect of a tax position taken by a taxpayer in a return period is to be calculated having regard to— (a) the marginal rate or rates of tax applicable to the taxpayer during the return period; and (b) where the taxpayer has no tax to pay in the return period, the rate of tax or lowest marginal rate of tax that would apply to the taxpayer during the return period, if the taxpayer had tax to pay.
(12A) Where a life insurer derives policyholder income in a tax year and the life insurer’s tax position in respect of the policyholder base income tax liability gives rise to a tax shortfall, the Commissioner shall not assess under sections 141A to 141EB a penalty on the proportion of the tax shortfall that is attribut- able to the life insurer’s tax position in respect of the amount of underwriting income represented by underwriting result in the formula in section EY 43(1) of the Income Tax Act 2007.
(13) In this section, tax does not include a civil penalty.
(14) For the purposes of determining the amount of a tax shortfall in relation to an instalment date and a provisional taxpayer other than a date and taxpayer using the AIM method, the tax shortfall shall be the difference between— (a) the lesser of— (i) (ii) the amount of provisional tax payable on the instalment date if an estimate had not applied at that instalment date; and the amount that would have been payable on that instalment date if the taxpayer’s provisional tax payable for the tax year had been the taxpayer’s residual income tax liability for the tax year; and (b) the amount of provisional tax payable on that instalment date as deter- mined by the estimate applying as at that instalment date.
551 Part 9 s 141 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 141: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 141(2): amended, on 21 December 2004 (applying for withholding payments made on or after 1 April 2005), by section 125(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 141(3): replaced (with effect on 1 April 1997), on 23 September 1997, by section 92(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 141(5): replaced (with effect on 1 April 1997), on 23 September 1997, by section 92(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 141(7): amended, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 250(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 141(7)(b): amended, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 250(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 141(7)(c): replaced, on 1 April 2010, by section 679(1) of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 141(7B): inserted, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 250(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 141(7C): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 250(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 141(7D): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 250(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 141(7D): amended, on 1 April 2010, by section 679(2) of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 141(9): amended (with effect on 1 April 1997), on 23 September 1997, by section 92(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 141(11): repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 227(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 141(12A): inserted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 474(2) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 141(12A): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 141(12A): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 141(12A): amended, on 26 March 2003 (applying to an arrangement that a taxpayer enters into on or after 26 March 2003), by section 123(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 141(14): inserted (with effect on 1 April 1997), on 23 September 1997, by section 92(4) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 141(14): amended, on 1 April 2018 (applying for the 2018–19 and later income years), by section 59(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 141(14)(a)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
552 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141A 141AA Shortfall penalty if non-resident contractor relieved from all liability to pay tax on contract payment (1) If a person makes a schedular payment that is a contract payment to a person who is a non-resident contractor and the non-resident contractor is not liable to pay income tax on the contract payment, whether because of a double tax agreement or otherwise, the person who makes the contract payment to the non-resident contractor is liable to pay a shortfall penalty of $250 for each month— (a) (b) for which the person is required to deliver to the Commissioner employ- ment income information; and in which the person fails to withhold an amount of tax that is required from a contract payment to the non-resident contractor.
(2) A person who is liable to pay a shortfall penalty under subsection (1) is not liable to pay a shortfall penalty based on the tax shortfall that, but for this sec- tion, would be calculated under section 141 in relation to the amount of tax required to be withheld.

(3) The liability under subsection (1) of a person is limited to a total of $1,000 for each month for which the person is required to deliver to the Commissioner employment income information.
Section 141AA: inserted, on 21 December 2004 (applying for withholding payments made on or after 1 April 2005), by section 126(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 141AA(1): amended, on 1 April 2019, by section 354(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 141AA(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 141AA(1)(a): amended, on 1 April 2019, by section 354(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 141AA(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 141AA(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 141AA(3): amended, on 1 April 2019, by section 354(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 141AA(3): amended, on 1 April 2019, by section 354(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
141A Not taking reasonable care (1) A taxpayer is liable to pay a shortfall penalty if the taxpayer does not take reasonable care in taking a taxpayer’s tax position (referred to as not taking reasonable care) and the taking of that tax position by that taxpayer results in a tax shortfall.

553 Part 9 s 141B Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) The penalty payable for not taking reasonable care is 20% of the resulting tax shortfall.
(2B) A taxpayer who, in taking a tax position, relies on an action or advice of a tax advisor engaged by the taxpayer, or by a company in the same group of com- panies as the taxpayer, takes reasonable care in relying on the action or advice except if the taxpayer— (a) (b) (c) (d) (e) is the employer of the tax advisor: does not provide to the tax advisor adequate information relating to the tax position: does not provide to the tax advisor adequate instructions relating to the tax position: has reason to believe that the action or advice is incorrect: has previously, for a period ending less than 4 years before the beginning of the period to which the tax position relates, had a tax shortfall for the same type of tax arising from a corresponding tax position and does not take reasonable care to avoid the further tax shortfall.
(3) A taxpayer who takes an acceptable tax position is also a taxpayer who has taken reasonable care in taking the taxpayer’s tax position.

(4) Subsection (3) and section 141B(1B) do not exclude a taxpayer who makes a mistake in the calculation or recording of numbers in a return from being liable for a penalty for not taking reasonable care.

(5) [Repealed] Section 141A: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 141A(1): amended (with effect on 1 April 1997), on 23 September 1997, by section 93(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 141A(2B): inserted, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 251(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 141A(3): replaced (with effect on 1 April 1997), on 23 September 1997, by section 93(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 141A(3): amended, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 124(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 141A(4): inserted, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 124(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 141A(5): repealed (with effect on 1 April 2008), on 24 February 2016, by section 267 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
141B Unacceptable tax position (1) A taxpayer takes an unacceptable tax position if, viewed objectively, the tax position fails to meet the standard of being about as likely as not to be correct.

554 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141B (1B) A taxpayer does not take an unacceptable tax position merely by making a mis- take in the calculation or recording of numbers used in, or for use in preparing, a return.
(1C) A taxpayer does not take an unacceptable tax position if— (a) the taxpayer adopts IFRSs for the purposes of financial reporting before the 2007–08 income year; and (b) the taxpayer’s tax position relates to a period— (i) (ii) starting on and including the first day of the first income year for which a person adopts IFRSs for the purposes of financial report- ing; and finishing on and including the last day of the 2006–07 income year; and (c) (d) a tax shortfall for a return period in the period described in paragraph (b) arises from actual or potential accounting under IFRSs; and the tax shortfall is due to an application of IFRSs which, if viewed objectively, passes the standard of being about as likely as not to repre- sent acceptable accounting practice under IFRSs; and (e) the taxpayer has fully disclosed the IFRS-related tax position.
(1D) A taxpayer does not take an unacceptable tax position to the extent to which they have taken their position because they have relied on a Commissioner’s official opinion.

(1E) A taxpayer does not take an unacceptable tax position merely by using the AIM method and an approved AIM provider’s AIM-capable accounting sys- tem.

(1F) Subsection (1E) does not apply for a taxpayer that— (a) (b) is approved under section 124ZE: uses a large business AIM-capable system.
(2) A taxpayer is liable to pay a shortfall penalty if the taxpayer takes an unaccept- able tax position in relation to income tax as defined in section YA 1 of the Income Tax Act 2007, but ignoring the effect of section RA 2 of that Act, and the tax shortfall arising from the taxpayer’s tax position is more than both— (a) (b) $50,000: 1% of the taxpayer’s total tax figure for the relevant return period.
(3) For the purposes of this section, a taxpayer’s total tax figure is— (a) the amount of tax paid or payable by the taxpayer in respect of the return period for which the taxpayer takes the taxpayer’s tax position before, in the case of income tax, any group offset election or subvention payment; or 555 Part 9 s 141B Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) where the taxpayer has no tax to pay in respect of the return period, an amount equal to the product of— (i) (ii) the net loss of the taxpayer in respect of the return period, ascer- tained in accordance with the provisions of the Income Tax Act 2007 and treated as having a positive value; and the basic rate of income tax for companies in the relevant return period,— that is shown as tax paid or payable, or as net losses of the taxpayer, or as a refund to which the taxpayer is entitled, in a tax return provided by the tax- payer for the return period.
(4) Where subsection (2) applies, the shortfall penalty payable is 20% of the result- ing tax shortfall.

(5) For the purposes of this section, the question whether any tax position is acceptable or unacceptable shall be determined as at the time at which the tax- payer takes the taxpayer’s tax position.
(6) The time at which a taxpayer takes a tax position for a return period is— (a) (b) the time at which the taxpayer provides the return containing the taxpay- er’s tax position, if the taxpayer provides a tax return for the return period: the due date for providing the tax return for the return period, if the tax- payer does not provide a tax return for the return period.
(7) The matters that must be considered in determining whether the taxpayer has taken an unacceptable tax position include— (a) (b) the actual or potential application to the tax position of all the tax laws that are relevant (including specific or general anti-avoidance provi- sions); and decisions of a court or a Taxation Review Authority on the interpretation of tax laws that are relevant (unless the decision was issued up to 1 month before the taxpayer takes the taxpayer’s tax position).
(8) For the purpose of determining whether the resulting tax shortfall is in excess of the amounts specified in subsection (2),— (a) a tax return provided by— (i) (ib) (ii) a partnership; or a look-through company; or any other group of persons that derive or incur amounts jointly or that are assessed together,— is to be treated as if it were a tax return of every taxpayer who is a part- ner in the partnership, effective look-through interest holder for the look- through company, or person in such group; and 556 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141B (b) the tax rate in a return period applying to a partnership or a look-through company is deemed to be the same as the basic rate of income tax for companies for the relevant period.
(9) The amounts or the percentage specified in subsection (2) may be varied from time to time by the Governor-General by Order in Council.

Section 141B: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 141B heading: replaced, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 125(1) of the Taxation (Maori Organisations, Taxpayer Compli- ance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 141B(1): replaced, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 125(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 141B(1B): inserted, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 125(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 141B(1B): amended, on 1 April 2008, by section 252(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 141B(1C): inserted (with effect on 1 April 2007), on 19 December 2007, by section 252(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 141B(1D): inserted, on 7 September 2010 (applying if the relevant Commissioner’s official opinion was given by the Commissioner on or after 7 September 2010), by section 171(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 141B(1E): inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 60(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 141B(1F): inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 60(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 141B(1F)(a): amended, on 18 March 2019 (immediately after being amended, with effect on 1 April 2018, by section 96), by section 97 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 141B(2): replaced, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 252(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 141B(2): amended (with effect on 1 April 2008 and applying for tax positions taken on or after 1 April 2008), on 30 June 2014, by section 170(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 141B(3): amended (with effect on 1 April 1997), on 23 September 1997, by section 94(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 141B(3): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 475(2) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 141B(3)(a): amended, on 23 September 1997, by section 94(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 141B(3)(b): replaced, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 252(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
557 Part 9 s 141C Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 141B(5): amended, on 21 June 2005, by section 147(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 141B(6): replaced, on 21 June 2005, by section 147(2) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 141B(7): amended, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 125(5) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 141B(8): amended (with effect on 1 April 2008), on 6 October 2009 (applying for a tax pos- ition taken on or after 1 April 2008), by section 680(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 141B(8)(a)(ib): inserted, on 1 April 2011, by section 158(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 141B(8)(a) proviso: amended, on 1 April 2011, by section 158(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 141B(8)(a)(ii): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 475(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 141B(8)(b): amended, on 1 April 2011, by section 158(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 141B(8)(b): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 475(4) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

141C Gross carelessness (1) A taxpayer is liable to pay a shortfall penalty if the taxpayer is grossly careless in taking a taxpayer’s tax position (referred to as gross carelessness).
(2) (3) The penalty payable for gross carelessness is 40% of the resulting tax shortfall.

For the purposes of this Part, gross carelessness means doing or not doing something in a way that, in all the circumstances, suggests or implies complete or a high level of disregard for the consequences.

(4) A taxpayer who takes an acceptable tax position is also a taxpayer who has not been grossly careless in taking the taxpayer’s tax position.
Section 141C: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 141C(1): amended (with effect on 1 April 1997), on 23 September 1997, by section 95(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 141C(4): inserted (with effect on 1 April 1997), on 23 September 1997, by section 95(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 141C(4): amended, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 126(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
141D Abusive tax position The purpose of this section is to penalise those taxpayers who, having taken an unacceptable tax position, have entered into or acted in respect of arrangements or interpreted or applied tax laws with a dominant purpose of taking, or of sup- porting the taking of, tax positions that reduce or remove tax liabilities or give tax benefits.
(1) 558 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141D (2) A taxpayer is liable to pay a shortfall penalty if the taxpayer takes an abusive tax position (referred to as an abusive tax position).

(3) The penalty payable for taking an abusive tax position is 100% of the resulting tax shortfall.
(3B) The penalty payable for taking an abusive tax position is reduced to 20% of the resulting tax shortfall if— (a) (b) (c) the taxpayer is a party to an arrangement to which section 141EB applies and becomes liable to a shortfall penalty for an abusive tax position as a result of that arrangement, irrespective of whether a promoter penalty has been imposed in respect of the arrangement; and the sum of the tax shortfall from the arrangement for the taxpayer and the tax shortfalls from the arrangement for persons with whom the tax- payer is associated is less than $50,000; and the taxpayer has independent advice stating that the taxpayer’s tax pos- ition is not an abusive tax position.
(4) (5) This section applies to a taxpayer if the taxpayer has taken an unacceptable tax position.

Section 141B(6) applies for determining the time when a taxpayer takes an abusive tax position.

(6) A taxpayer’s tax position may be an abusive tax position if the tax position is an incorrect tax position under, or as a result of, either or both of— (a) (b) a general tax law; or a specific or general anti-avoidance tax law.
(7) For the purposes of this Part and section 177C, an abusive tax position means a tax position that,— (a) is an unacceptable tax position at the time at which the tax position is taken; and (b) viewed objectively, the taxpayer takes— (i) in respect, or as a consequence, of an arrangement that is entered into with a dominant purpose of avoiding tax, whether directly or indirectly; or (ii) where the tax position does not relate to an arrangement described in subparagraph (i), with a dominant purpose of avoiding tax, whether directly or indirectly.
Section 141D: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 141D(1): amended, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 127(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
559 Part 9 s 141E Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 141D(3B): inserted, on 26 March 2003 (applying to arrangements entered into on or after 26 March 2003), by section 127(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 141D(3B)(b): replaced, on 1 April 2010, by section 681 of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 141D(4): replaced, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 253(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 141D(7): amended, on 17 October 2002 (applying on and after 1 December 2002), by section 90(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 141D(7)(a): replaced, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 127(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
141E Evasion or similar act (1) A taxpayer is liable to pay a shortfall penalty if, in taking a tax position, the taxpayer— (a) (b) (c) (d) (da) (e) (f) evades the assessment or payment of tax by the taxpayer or another per- son under a tax law; or knowingly applies or permits the application of the amount of a deduc- tion or withholding of tax made or deemed to be made under a tax law for any purpose other than in payment to the Commissioner; or knowingly does not make a deduction, withholding of tax, or transfer of payroll donation required to be made by a tax law; or obtains a refund or payment of tax, knowing that the taxpayer is not law- fully entitled to the refund or payment under a tax law; or attempts to obtain a refund or payment of tax, knowing that the taxpayer is not lawfully entitled to the refund or payment under a tax law; or enables another person to obtain a refund or payment of tax, knowing that the other person is not lawfully entitled to the refund or payment under a tax law; or attempts to enable another person to obtain a refund or payment of tax, knowing that the other person is not lawfully entitled to the refund or payment under a tax law— (referred to as evasion or a similar act).
(2) No person shall be chargeable with a shortfall penalty under subsection (1)(b) if that person satisfies the Commissioner that the amount of the deduction or withholding has been accounted for, and that the person’s failure to account for it within the prescribed time was due to illness, accident, or some other cause beyond the person’s control.
(2B) No person shall be chargeable with a shortfall penalty under subsection (1)(b) for taking a tax position if the person is chargeable with a shortfall penalty under section 141ED for taking the tax position.
560 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141EB (3) If a taxpayer enables or attempts to enable another person to obtain a refund or payment of tax, knowing that the other person is not lawfully entitled to the refund or payment under a tax law, the taxpayer is liable to pay to the Commis- sioner an amount equal to the shortfall penalty that would have been imposed if the other person’s tax position had been the taxpayer’s tax position.
(4) The penalty payable for evasion or a similar act described in subsection (1) is 150% of the resulting tax shortfall.

Section 141E: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 141E(1)(c): replaced (with effect on 6 January 2010), on 6 October 2009, by section 682 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 141E(1)(da): inserted, on 27 March 2001, by section 52(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).

Section 141E(1)(e): amended, on 27 March 2001, by section 52(2) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
Section 141E(1)(f): inserted, on 27 March 2001, by section 52(2) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).

Section 141E(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 141E(2B): inserted, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 254(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 141E(3): amended, on 27 March 2001, by section 52(3) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
141EA Shortfall penalty and provisional tax Despite sections 141A to 141E, a provisional taxpayer who uses a GST ratio in a tax year to determine the amount of an instalment of provisional tax payable for the tax year is not liable to pay a shortfall penalty in the following circum- stances: (a) (b) the taxpayer pays by the instalment date the amount, determined using the GST ratio, of the instalment but underpays their annual liability: the taxpayer pays by the instalment date the amount, determined using the GST ratio, of the instalment but the GST ratio is changed after the instalment date by a reassessment of their residual income tax.
Section 141EA: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 251(1) of the Taxation (Depreciation, Payment Dates Align- ment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
141EB Promoter penalties (1) The promoter of an arrangement is liable to a promoter penalty if— (a) a taxpayer becomes a party to the arrangement and a shortfall penalty for an abusive tax position is imposed on the taxpayer as a result of the arrangement; and 561 Part 9 s 141EB Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) the arrangement is offered, sold, issued or promoted to 10 or more per- sons in a tax year.
(2) For the purpose of subsection (1)(b), an arrangement is treated as being offered, sold, issued or promoted to 10 or more persons if 10 or more persons claim tax-related benefits as a result of the arrangement.

(3) An arrangement is treated as being offered, sold, issued or promoted to all owners of an effective look-through interest for a look-through company (the LTC) and partners of a partnership if the arrangement is offered, sold, issued or promoted to the LTC or partnership respectively.
(4) The amount of the promoter penalty is the greater of nil and the sum of tax shortfalls resulting from taking an abusive tax position on the arrangement, for which the promoter would have been liable if the promoter had— (a) (b) (c) been a party to the arrangement in the place of each party to the arrange- ment to whom the arrangement was offered, sold, issued or promoted; and taken a tax position under which the arrangement is treated as producing for the promoter the taxation-related benefits that were intended by the parties to the arrangement; and had the taxation-related characteristics that would, under the tax position referred to in paragraph (b), produce for the promoter the maximum tax- ation-related benefits from the arrangement.
(5) A promoter who satisfies paragraph (a) of the definition of promoter in section 141EC is liable for the promoter penalty associated with the arrangement— (a) (b) jointly and severally with the other such promoters of the arrangement, for the whole promoter penalty: jointly and severally with each promoter of the arrangement who is liable for part of the promoter penalty under subsection (6), for the part of the promoter penalty for which the other promoter is liable.
(6) A promoter who does not satisfy paragraph (a) of the definition of promoter in section 141EC is jointly and severally liable, with the other promoters of the arrangement, for the portion of the promoter penalty that is associated with the arrangement entered into by taxpayers to whom the promoter offered, sold, issued or promoted the arrangement.
Section 141EB: inserted, on 26 March 2003 (applying to arrangements entered into on and after 26 March 2003), by section 128(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 141EB(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 141EB(3): amended (with effect on 1 April 2011 and applying for income years starting on or after 1 April 2011), on 30 June 2014, by section 171(1)(a) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
562 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141ED Section 141EB(3): amended (with effect on 1 April 2011 and applying for income years starting on or after 1 April 2011), on 30 June 2014, by section 171(1)(b) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 141EB(4)(b): amended (with effect on 26 March 2003), on 25 November 2003 (applying to arrangements entered into on and after 26 March 2003), by section 129(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
141EC Definition of promoter (1) In sections 91FC, 91FD, and 141EB, promoter of an arrangement means— (a) (b) (c) a person who is a party to, or is significantly involved in formulating, a plan, software, or programme from which an arrangement is offered: a person who is aware of material and relevant aspects of the arrange- ment and who sells, issues or promotes the selling or issuing of, the arrangement, whether or not for remuneration: a person who provides services on a contingency fee basis in relation to research and development tax credit claims.
(2) For the purpose of subsection (1), promoter does not include a person whose involvement with the arrangement is limited to providing legal, accounting, clerical or secretarial services to a promoter.

Section 141EC: inserted, on 26 March 2003 (applying to arrangements entered into on and after 26 March 2003), by section 128(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 141EC(1): amended, on 7 September 2010, by section 172 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 141EC(1)(a): amended, on 1 April 2019, by section 36(1)(a) (and see section 3 for applica- tion) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 141EC(1)(a): amended, on 1 April 2019, by section 36(1)(b) (and see section 3 for applica- tion) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).

Section 141EC(1)(b): amended, on 1 April 2019, by section 36(2) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 141EC(1)(c): inserted, on 1 April 2019, by section 36(2) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
141ED Penalty for unpaid amounts of employers’ withholding payments (1) A taxpayer is liable to pay a shortfall penalty (the employers’ withholding payment penalty) if— (a) the taxpayer— (i) (ii) provides employment income information to the Commissioner under subpart 3C; and is required to pay to the Commissioner an amount of tax (the required amount) under section RD 4(1) of the Income Tax Act 2007; and (iii) fails to pay some or all of the required amount (the unpaid amount) to the Commissioner by the due date; and 563 Part 9 s 141ED Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) the Commissioner, after the due date for the payment of the required amount, gives the taxpayer notice (the Commissioner’s notice)— (i) (ii) (iii) that the taxpayer is liable to pay a penalty for failing to pay the unpaid amount by the due date and of how the penalty is calcula- ted; and of the circumstances in which further penalties will be imposed and of how a further penalty will be calculated; and of actions that the taxpayer may take to avoid the imposition of further penalties; and (c) subsection (3) does not apply to the taxpayer.
(2) Before giving to the taxpayer the first Commissioner’s notice in relation to the required amount, the Commissioner must give to the taxpayer a notice that a penalty may be imposed under this section if the unpaid amount is not paid.
(3) A taxpayer is not liable to pay an employers’ withholding payment penalty in relation to an unpaid amount if— (a) the taxpayer is a receiver or liquidator— (i) appointed after the end of the month in which the employment income information is provided to the Commissioner; and (ii) having insufficient funds available to pay the unpaid amount: (ab) during the period, the taxpayer is negotiating an instalment arrangement with the Commissioner to pay the unpaid amount: (b) the taxpayer— (i) agrees with the Commissioner, before the penalty date under sub- section (4) for the due amount, to an instalment arrangement (the instalment arrangement), of the same type as an instalment arrangement referred to in section 177B, to pay the unpaid amount; and (ii) pays the unpaid amount under the instalment arrangement.
(4) An employers’ withholding payment penalty payable in relation to an unpaid amount has a due date (the penalty date) that is— (a) (b) the date of the Commissioner’s notice, if the penalty is the first penalty in relation to the required amount; or 1 month after the penalty date for the preceding penalty, if paragraph (a) does not apply.
(5) The amount of the employers’ withholding payment penalty in relation to an unpaid amount is— (a) 10% of the unpaid amount on the day before the penalty date, if the tax- payer— 564 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141ED (i) (ii) fails to agree to an instalment arrangement with the Commissioner before the day that is 1 month after the penalty date; and fails to pay the unpaid amount before the day that is 1 month after the penalty date; or (b) 10% of the unpaid amount on the day before the penalty date, if the tax- payer— (i) (ii) agrees to an instalment arrangement with the Commissioner before the penalty date; and fails to comply with the instalment arrangement before the day that is 1 month after the penalty date; or (c) 5% of the unpaid amount on the day before the penalty date, if— (i) the taxpayer pays the unpaid amount, or agrees to an instalment arrangement with the Commissioner, after the penalty date and before the day that is 1 month after the penalty date; and (ii) paragraph (b) does not apply.
(5B) For the purposes of subsection (5), if the required amount is varied or corrected by the taxpayer or the Commissioner in the period that starts on the date when the employment income information is provided to the Commissioner and ends on the day before the penalty date, the amount of the penalty that relates to the unpaid amount is based on the varied or corrected amount.
(5C) An amount paid by the taxpayer or applied by the Commissioner on account of the taxpayer in relation to the taxpayer’s liability to pay unpaid tax and a pen- alty under this section must first be applied towards payment of the penalty.

(6) A taxpayer may be liable to pay more than 1 employers’ withholding payment penalty arising from the employment income information.
(7) (8) The maximum amount of penalties under this section that may be imposed is 150% of the required amount that is unpaid when the first penalty is imposed under this section.

If the penalty date for a penalty would, in the absence of this subsection, be a date in a month that does not exist in the month, the penalty date is the date of the last day in the month.
Section 141ED: inserted, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 255(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 141ED heading: replaced, on 1 April 2019, by section 355(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 141ED(1): replaced, on 1 April 2019, by section 355(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 141ED(2): amended, on 1 April 2019, by section 355(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 141ED(3): amended, on 1 April 2019, by section 355(4)(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

565 Part 9 s 141F Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 141ED(3)(a)(i): replaced, on 1 April 2019, by section 355(4)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 141ED(3)(ab): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for a tax position taken on or after 1 April 2008), by section 683(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 141ED(4): amended, on 1 April 2019, by section 355(5)(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 141ED(4)(a): amended, on 1 April 2019, by section 355(5)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 141ED(5): amended, on 1 April 2019, by section 355(6) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 141ED(5B): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for a tax position taken on or after 1 April 2008), by section 683(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 141ED(5B): amended, on 1 April 2019, by section 355(7)(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 141ED(5B): amended, on 1 April 2019, by section 355(7)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 141ED(5C): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for a tax position taken on or after 1 April 2008), by section 683(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 141ED(6): amended, on 1 April 2019, by section 355(8) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 141ED(7): amended, on 1 April 2019, by section 355(9) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
141F Commissioner to determine portions in which shortfall penalty payable by taxpayer and officers of taxpayer (1) If— (a) (b) a taxpayer is required to make or account for a deduction or withholding of tax under a tax law; and an officer of the taxpayer fails to make a deduction or withholding of tax under a tax law or applies or permits to be applied the amount of the deduction or withholding of tax other than in payment to the Commis- sioner,— 1 shortfall penalty, calculated in accordance with this Part, may be imposed in respect of each tax position taken by the taxpayer.
(2) If the Commissioner determines that a shortfall penalty is required to be imposed, the Commissioner may determine the portion that each of the tax- payer and the officers is to be liable for that penalty having regard to— (a) the acts or omissions of the taxpayer and the officers; and (b) whether those acts or omissions were reasonable in the circumstances of the case.
Section 141F: replaced (with effect on 1 April 1997), on 23 September 1997, by section 96 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
566 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141FB 141FB Reduction of penalties for previous behaviour (1) A shortfall penalty (called the current penalty) for which a taxpayer is liable under section 141E is reduced, to 50% of the amount that would be payable by the taxpayer in the absence of this section, if the taxpayer is not— (a) (b) convicted of an offence that is a disqualifying offence: liable for another shortfall penalty that is a disqualifying penalty for the purpose of this subsection.
(2) A shortfall penalty (called the current penalty) for which a taxpayer is liable under any of sections 141A to 141D is reduced, to 50% of the amount that would be payable by the taxpayer in the absence of this section, if the taxpayer is not— (a) (b) convicted of an offence that is a disqualifying offence: liable for another shortfall penalty that is a disqualifying penalty for the purpose of this subsection.
(3) For the purpose of this section— disqualifying offence means— (a) an offence under section 143A, 143B, 143F, 143G, 143H or 145 for which a conviction is entered— (i) (ii) on or after 26 March 2003; and before the taxpayer takes the tax position to which the current penalty relates: (b) an offence under section 143 or 144 that relates to the type of tax to which the current penalty relates and for which a conviction is entered— (i) (ii) on or after 26 March 2003; and after the date that precedes, by the period specified in subsection (4), the date on which the taxpayer takes the tax position to which the current penalty relates; and (iii) before the taxpayer takes the tax position to which the current penalty relates disqualifying penalty means— (a) for the purpose of subsection (1), a shortfall penalty that— (i) (ii) (iii) (iv) relates to the type of tax to which the current penalty relates; and is for evasion or a similar act; and is not reduced for voluntary disclosure by the taxpayer; and relates to a tax position that is taken on or after 26 March 2003 and before the date on which the taxpayer takes the tax position to which the current penalty relates: (b) for the purpose of subsection (2), a shortfall penalty that— 567 Part 9 s 141FB Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) (ii) (iii) (iv) relates to the type of tax to which the current penalty relates; and if the current penalty is— (A) (B) for gross carelessness or taking an abusive tax position, is a shortfall penalty for evasion or a similar act or for gross carelessness or taking an abusive tax position: for not taking reasonable care or taking an unacceptable tax position, is a shortfall penalty of any sort; and is not reduced for voluntary disclosure by the taxpayer; and relates to a tax position that is taken— (A) (B) (C) on or after 26 March 2003; and after the date that precedes, by the period specified in sub- section (4), the date on which the taxpayer takes the tax position to which the current penalty relates; and
 before the date on which the taxpayer takes the tax position to which the current penalty relates.
(4) The period referred to in the definitions of disqualifying offence and disquali- fying penalty, in subsection (3), and in subsection (5) is— (a) 2 years, if the current penalty relates to— (i) (ii) the taxpayer’s application of the PAYE rules: FBT: (iii) GST: (iv) RWT: (b) 4 years, if the period is not given by paragraph (a).
(5) For the purpose of subsections (1) and (2), a shortfall penalty that relates to a tax shortfall arising from a tax position taken by a taxpayer is determined as if the taxpayer were not liable for a shortfall penalty that relates to a tax shortfall arising from another tax position taken by the taxpayer, if— (a) the Commissioner becomes aware of both tax shortfalls as a conse- quence of a single investigation or voluntary disclosure; and (b) the taxpayer— (i) (ii) takes both tax positions on the same date: is not liable for a shortfall penalty at any time in the period speci- fied in subsection (4) that ends on the earliest date on which the taxpayer takes a tax position that gives rise to a tax shortfall of which the Commissioner becomes aware as a consequence of the investigation or disclosure to which paragraph (a) refers.
568 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141G Section 141FB: replaced, on 21 December 2004, by section 127 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 141FB(4)(a)(ii): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unlessn the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 141FB(4)(a)(iii): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 141FB(4)(a)(iv): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 141FB(5): amended (with effect on 21 December 2004), on 21 June 2005, by section 148 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
141FC Loss attributing qualifying companies—reduction of shortfall penalties [Repealed] Section 141FC: repealed, on 21 December 2004 (applying with respect to a shortfall penalty that is imposed in relation to a return period beginning on or after 1 April 2005), by section 128(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
141FD Shareholders of loss-attributing qualifying companies [Repealed] Section 141FD: repealed (with effect on 1 April 2011 and applying for income years starting on or after 1 April 2011), on 30 June 2014, by section 172(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
141G Reduction in penalty for voluntary disclosure of tax shortfall (1) A shortfall penalty payable by a taxpayer under any of sections 141A to 141EB may be reduced if, in the Commissioner’s opinion, the taxpayer makes a full voluntary disclosure to the Commissioner of all the details of the tax shortfall, either— (a) (b) before the taxpayer is first notified of a pending tax audit or investiga- tion (referred to in this section as pre-notification disclosure); or after the taxpayer is notified of a pending tax audit or investigation, but before the Commissioner starts the audit or investigation (referred to in this section as post-notification disclosure).
(2) The Commissioner may from time to time— (a) (b) specify the information required for a full voluntary disclosure; and the form in which it must be provided.
(3) The level by which the shortfall penalty is reduced— (a) for pre-notification disclosure is— (i) 100%, if the shortfall penalty is for not taking reasonable care, for taking an unacceptable tax position, or for an unacceptable inter- pretation; or 569 Part 9 s 141H Tax Administration Act 1994 Reprinted as at 1 April 2020 (ii) 75%, if subparagraph (i) does not apply: (b) for post-notification disclosure is 40%.
(4) A taxpayer is deemed to have been notified of a pending tax audit or investiga- tion, or that the tax audit or investigation has started, if— (a) (b) (c) (d) (e) (f) the taxpayer; or an officer of the taxpayer; or a shareholder of the taxpayer, if the taxpayer is a close company; or a tax adviser acting for the taxpayer; or a partner in partnership with the taxpayer; or a person acting for or on behalf of or as a fiduciary of the taxpayer,— is notified of the pending tax audit or investigation, or that the tax audit or investigation has started.
(5) An audit or investigation starts at the earlier of— (a) the end of the first interview an officer of the department has with the taxpayer or the taxpayer’s representative after the taxpayer receives the notice referred to in subsection (4); and (b) the time when— (i) an officer of the department inspects information (including books or records) of the taxpayer after the taxpayer receives the notice referred to in subsection (4); and (ii) the taxpayer is notified of the inspection.
Section 141G: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 141G(1): amended, on 26 March 2003 (applying to an arrangement that a taxpayer enters into on or after 26 March 2003), by section 130(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 141G(3)(a): replaced (with effect on 17 May 2007), on 19 December 2007 (applying for vol- untary disclosures made on or after 17 May 2007), by section 256(1) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
141H Reduction for disclosure of unacceptable tax position (1) A shortfall penalty payable by a taxpayer under section 141B or section 141D may be reduced if, in the Commissioner’s opinion, the taxpayer makes adequate disclosure of the taxpayer’s tax position at the time, determined under section 141B(6), the taxpayer takes the taxpayer’s tax position.

(2) The level by which a shortfall penalty is to be reduced for adequate disclosure is 75%.
(3) The Commissioner may from time to time specify— (a) (b) the type of information required for adequate disclosure; and the form in which the information must be provided.

570 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141J Section 141H: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 141H heading: amended, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 131(1) of the Taxation (Maori Organisations, Taxpayer Compli- ance and Miscellaneous Provisions) Act 2003 (2003 No 5).

141I Reduction where temporary shortfall (1) A shortfall penalty payable by a taxpayer under any of sections 141A to 141EB must be reduced if and to the extent that the tax shortfall is temporary.
(2) The level by which a shortfall penalty is to be reduced for a temporary tax shortfall is 75% of the penalty that applies to all or that part of the tax shortfall that is a temporary tax shortfall.
(3) A tax shortfall is a temporary tax shortfall for the return period of a tax position if, when the Commissioner considers the assessment of a shortfall penalty, the Commissioner is satisfied that— (a) the tax shortfall has been or will be, in an earlier or later return period, permanently reversed or corrected— (i) before the end of the 4-year period beginning after the day on which the taxpayer took the tax position; and (ii) with the effect that the taxpayer pays or returns for the relevant return periods the correct total amount of tax, not including penal- ties and interest, in respect of the tax position; and (iii) as a result of actions taken by the taxpayer or by the operation of law or circumstances; and (b) (c) no tax shortfall will arise in a later return period in respect of a similar tax position; and no arrangement exists with the purpose or effect of creating for another return period a tax deferral or advantage related to the tax position.
Section 141I: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 141I(1): amended, on 26 March 2003 (applying to an arrangement that a taxpayer enters into on or after 26 March 2003), by section 132(1) of the Taxation (Maori Organisations, Taxpayer Com- pliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 141I(3): replaced, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 257(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
141J Limitation on reduction of shortfall penalty (1) This section applies to a shortfall penalty payable by a taxpayer if— (a) (b) the taxpayer makes a voluntary disclosure; and the shortfall penalty is payable in respect of a temporary tax shortfall; and 571 Part 9 s 141JAA Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) the shortfall penalty would be reduced under section 141G or 141H in the absence of this section.
(2) The shortfall penalty is reduced by— (a) 100%, if— (i) (ii) the shortfall penalty is for not taking reasonable care, for taking an unacceptable tax position, or for taking a tax position involving an unacceptable interpretation of a tax law; and the tax shortfall is voluntarily disclosed under section 141G before notification of a pending tax audit or investigation; or (b) 75%, if paragraph (a) does not apply.
(3) [Repealed] Section 141J(1): replaced (with effect on 17 May 2007), on 19 December 2007 (applying for volun- tary disclosures made on or after 17 May 2007), by section 258(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 141J(2): inserted (with effect on 17 May 2007), on 19 December 2007 (applying for volun- tary disclosures made on or after 17 May 2007), by section 258(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 141J(3): repealed (with effect on 17 May 2007), on 6 October 2009 (applying for voluntary disclosures made on or after 17 May 2007), by section 684(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
141JAA Shortfall penalty for not taking reasonable care or for taking unacceptable tax position may not be more than $50,000 (1) Despite section 141J, a shortfall penalty payable by a taxpayer for not taking reasonable care, or for taking an unacceptable tax position, may not be more than $50,000 if the taxpayer voluntarily discloses the shortfall under section 141G, or the Commissioner determines the shortfall, no later than the date that is the later of— (a) (b) the date that is 3 months after the due date of the return to which the shortfall relates; and the date that follows the due date of the return to which the shortfall relates by the lesser of— (i) (ii) 1 return period; and 6 months.
(2) This section does not apply if section 141K applies.

Section 141JAA: inserted, on 26 March 2003 (applying to a tax position that a taxpayer takes on or after 1 April 2003), by section 133(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 141JAA(1): amended, on 21 December 2010, by section 159 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
572 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 141K 141JA Application of Part 9 to non-filing taxpayers [Repealed] Section 141JA: repealed (with effect on 1 April 2019), on 23 March 2020, by section 232 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
141JB Application of Part 9 to PAYE intermediaries (1) The provisions relating to the late filing penalty, the late payment penalty and shortfall penalties apply to a person acting as a PAYE intermediary for an employer in relation to an employee and a pay period as if the person were the employer, unless the employer has failed for the pay period to— (a) (b) pay to the person the salary or wages relating to the employee as required by sections RP 9 to RP 11 of the Income Tax Act 2007: provide the information required by the person as required by section RP 8(b) of that Act.
(2) The provisions relating to the late filing penalty, the late payment penalty and shortfall penalties do not apply to a PAYE intermediary but continue to apply to the employer if an employer has not paid gross salary or wages to the inter- mediary or has not supplied the information required by the intermediary within the agreed time.
Section 141JB: inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 134(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).

Section 141JB(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 141JB(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

141K Increased penalty for obstruction (1) A shortfall penalty payable by a taxpayer under any of sections 141AA to 141EB may be increased by the Commissioner if the taxpayer obstructs the Commissioner in determining the correct tax position in respect of the taxpay- er’s tax liabilities.
(2) The level by which a shortfall penalty may be increased for obstruction is 25%.

Section 141K: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 141K(1): amended (with effect on 1 April 2005), on 21 June 2005, by section 149 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 141K(1): amended, on 26 March 2003 (applying to an arrangement that a taxpayer enters into on or after 26 March 2003), by section 135(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
573 Part 9 s 141KB Tax Administration Act 1994 Reprinted as at 1 April 2020 141KB Discretion to cancel some shortfall penalties [Repealed] Section 141KB: repealed, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 259(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
141L Duty of Commissioner to report on application of penalties (1) The Commissioner shall, as soon as practicable after the end of each financial year, notify the Minister by providing a report on the manner in which the pen- alties provided for in sections 141A to 141EB have been applied in that finan- cial year.

(2) The Minister shall, as soon as practicable, lay a copy of that report before the House of Representatives.
Section 141L: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 141L(1): amended, on 2 June 2016, by section 170 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 141L(1): amended, on 26 March 2003 (applying to an arrangement that a taxpayer enters into on or after 26 March 2003), by section 136(1) of the Taxation (Maori Organisations, Taxpayer Com- pliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
142 Due date for payment of late filing penalty (1) Except in the case of employment income information or a return required by sections 16 to 18 of the Goods and Services Tax Act 1985, the due date for payment of a late filing penalty is the later of a date specified by the Commis- sioner (being a date not less than 30 days after the day on which the Commis- sioner notifies the taxpayer that the penalty is payable), and— (a) (b) (c) (d) the terminal tax date for the tax year to which the annual tax return relates; or [Repealed] for the reconciliation statement that is required by regulation 3 of the Accident Rehabilitation and Compensation Corporation Insurance (Earn- ings Definitions) Regulations 1992 or regulation 15 of the Accident Insurance (Premium Payment Procedures) Regulations 1999 or any suc- cessor to that regulation made under the Accident Compensation Act 2001, the date by which the employer is required to furnish the reconcili- ation statement; or for an annual ICA return required to be furnished under section 69(1) and (2)(a) by an Australian ICA company that is not required to furnish a return of income for a tax year, the date by which the company is required to furnish the annual ICA return.
(e) [Repealed] 574 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 142 (1A) The due date for the payment of a late filing penalty for failing to provide employment income information is 30 days after the end of the month in which the employer is required to deliver their employment income information to the Commissioner.
(1B) The due date for the payment of a late filing penalty for a return required by sections 16 to 18 of the Goods and Services Tax Act 1985 for a taxable period is— (a) (b) (c) the 28th day of the second month following the end of the taxable period, if paragraphs (b) and (c) do not apply; or the 15th day of February, if the month following the end of the taxable period is December; or the 7th day of June, if the month following the end of the taxable period is April.
(2) In subsection (1), annual tax return and reconciliation statement have the meanings given to them in section 139A.

Section 142: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 142(1): amended, on 1 April 2019, by section 357(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 142(1): amended, on 1 April 2008 (applying for a tax return required to be furnished under sections 16–18 of the Goods and Services Tax Act 1985 and due on or after 1 April 2008), by section 260(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 142(1): amended, on 7 October 1998 (applying on and after 1 April 1999), by section 34(1)(a) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 142(1)(a): replaced, on 26 March 2003 (applying for 2002–03 and subsequent income years), by section 137(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 142(1)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 142(1)(b): repealed, on 26 March 2003 (applying for 2002–03 and subsequent income years), by section 137(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 142(1)(c): replaced, on 7 October 1998 (applying to an annual tax return and reconciliation statements required to be furnished for 1999–2000 and subsequent income years), by section 34(1)(c) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 142(1)(c): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remed- ial Matters) Act 2010 (2010 No 130).

Section 142(1)(c): amended (with effect on 1 April 2003), on 25 November 2003, by section 132 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 142(1)(c): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
Section 142(1)(d): replaced (with effect on 1 April 2003), on 25 November 2003, by section 132 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

575 Part 9 s 142A Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 142(1)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 142(1)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 142(1)(e): repealed, on 7 October 1998 (applying to an annual tax return and reconciliation statements required to be furnished for 1999–2000 and subsequent income years), by section 34(1)(c) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 142(1A): replaced, on 1 April 2019, by section 357(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 142(1B): inserted, on 1 April 2008 (applying for a tax return required to be furnished under sections 16–18 of the Goods and Services Tax Act 1985 and due on or after 1 April 2008), by section 260(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 142(2): amended, on 1 April 2019, by section 357(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

142A New due date for payment of tax that is not a penalty (1A) This section applies for the transitional period described in subsection (10).
(1) Subsection (2) applies for a transfer concession tax type if the Commissioner makes for a taxpayer, other than by an assessment (an electronic default assessment) made in the absence of a return and to which section 106(2) applies,— (a) an assessment (the new assessment) of tax for the taxpayer, if the tax- payer has not been assessed earlier for the tax, except by an electronic default assessment: (b) an amended assessment (the increased assessment)— (ia) (i) to which paragraph (a) does not apply; and of an amount of tax exceeding the amount for which the taxpayer is liable immediately before the increased assessment; and (ii) made less than 30 days before, or on or after, the due date for the tax for which the taxpayer is liable immediately before the increased assessment.
(1B) [Repealed] (2) The Commissioner must— (a) fix a date that is 30 or more days after the date of the notice of the assessment for the payment of— (i) (ii) the tax under a new assessment: the increase of tax under an increased assessment; and (b) give notice of the date to the taxpayer in the notice of the assessment.
(3) Subsection (2) does not apply— (a) to any provisional tax that remains unpaid on an instalment date; or 576 Reprinted as at 1 April 2020 (ab) [Repealed] Tax Administration Act 1994 Part 9 s 142A (b) if the Commissioner has notified the taxpayer before the due date for the payment of the tax that subsection (2) will not apply in respect of the tax as calculated by the taxpayer, or in respect of an amount of tax estimated by the taxpayer; or (c) if the Commissioner considers that setting a new due date may prejudice the Commissioner’s ability to recover the tax or increased tax.
(4) Subsections (5), (6), and (7) apply for a tax type that is not a transfer conces- sion tax type if the Commissioner makes for a taxpayer, other than by an assessment (an electronic default assessment) made in the absence of a return and to which section 106(2) applies,— (a) an assessment (the new assessment) of tax for the taxpayer, if the tax- payer has not been assessed earlier for the tax, except by an electronic default assessment: (b) an amended assessment (the increased assessment)— (i) (ii) to which paragraph (a) does not apply; and of an amount of tax exceeding the amount for which the taxpayer is liable immediately before the increased assessment; and (iii) made less than 30 days before, or on or after, the due date for the tax for which the taxpayer is liable immediately before the increased assessment.
(5) The date of the notice of the relevant assessment is the due date for the pay- ment of— (a) (b) the tax under a new assessment: the increase of tax under an increased assessment.
(6) Despite subsection (5),— (a) (b) (c) the Commissioner must fix a date (the collection date) before which the Commissioner must not require payment of the tax or increased tax; and the collection date must be 30 or more days after the due date set under subsection (5); and the Commissioner must not take any action to collect the tax or increased tax before the collection date, other than under section RM 10(3) of the Income Tax Act 2007 or section 46(6) of the Goods and Ser- vices Tax Act 1985.
(7) The Commissioner must give notice, in the notice of assessment, of the collec- tion date and that— (a) the Commissioner does not require payment of the tax or increased tax before the collection date; but 577 Part 9 s 142A Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) despite the collection date, any refund of tax that the taxpayer is entitled to may be credited against the tax or increased tax before the collection date, under section RM 10(3) of the Income Tax Act 2007 or section 46(6) of the Goods and Services Tax Act 1985.
(8) Subsections (5), (6), and (7) do not apply— (a) (b) to any provisional tax that remains unpaid on an instalment date; or if the Commissioner has notified the taxpayer before the due date for the payment of the tax that subsections (5), (6), and (7) will not apply in respect of the tax as calculated by the taxpayer, or in respect of an amount of tax estimated by the taxpayer; or (c) if the Commissioner considers that setting a collection date may preju- dice the Commissioner’s ability to recover the tax or increased tax.
(9) In this section,— (a) transfer concession tax type means a tax type for which the Commis- sioner decides it is appropriate to allow a concession from subsection (4), and the concession is necessary because of resource constraints imposed on the Commissioner during the period of co-existence of 2 Inland Revenue Department software platforms: (b) tax does not include a civil penalty.
(10) For the purposes of subsection (1), the transitional period is the period of co- existence of 2 Inland Revenue software platforms that starts on the date on which the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 receives the Royal assent and ends on the date by which the last Order in Council made under section 142AB(5) brings that section into force for a particular tax type.
(11) Section 142AB overrides this section, but this section continues to apply for an amount of tax in relation to which an incremental late payment penalty is pay- able under section 139B.

Section 142A: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 142A(1A): inserted, on 1 April 2018, by section 358(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 142A(1): replaced, on 1 April 2008, by section 261(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 142A(1): amended (with effect on 5 February 2017), on 21 February 2017, by section 123(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 142A(1): amended (with effect on 6 October 2009), on 30 June 2014, by section 173(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 142A(1)(a): replaced (with effect on 6 October 2009), on 30 June 2014, by section 173(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
578 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 142AB Section 142A(1)(b)(ia): inserted (with effect on 6 October 2009), on 30 June 2014, by section 173(3) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 142A(1B): repealed, on 1 April 2008, by section 261(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 142A(2): replaced, on 1 April 2008, by section 261(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 142A(3): amended, on 1 April 2008, by section 261(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 142A(3)(ab): repealed (with effect on 6 October 2009), on 30 June 2014, by section 173(4) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 142A(3)(b): amended, on 1 April 2008, by section 261(2)(b) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 142A(4): replaced (with effect on 5 February 2017), on 21 February 2017, by section 123(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 142A(5): replaced (with effect on 5 February 2017), on 21 February 2017, by section 123(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 142A(6): inserted (with effect on 5 February 2017), on 21 February 2017, by section 123(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 142A(7): inserted (with effect on 5 February 2017), on 21 February 2017, by section 123(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 142A(8): inserted (with effect on 5 February 2017), on 21 February 2017, by section 123(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 142A(9): inserted (with effect on 5 February 2017), on 21 February 2017, by section 123(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 142A(10): inserted, on 1 April 2018, by section 358(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 142A(11): inserted, on 1 April 2018, by section 358(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
142AB New due date for new and increased assessments (1) This section applies, subject to the particular commencement dates for different tax types described in subsection (5), when the Commissioner makes either of the following assessments for a taxpayer, other than an assessment (a default assessment) made in the absence of a return and to which section 106(1) applies: (a) an assessment (the new assessment) of tax for the taxpayer, if they have not been assessed earlier for the tax: (b) an amended assessment (the increased assessment)— 579 Part 9 s 142AB Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) of an amount of tax that is more than the amount for which the taxpayer is liable immediately before the increased assessment; and (ii) made less than 30 days before, or on or after, the due date for the tax for which the taxpayer is liable immediately before the increased assessment; and (iii) that is not an increased assessment to a default assessment.
(2) The Commissioner must— (a) fix a date that is 30 or more days after the date of the notice of the assessment for the payment of— (i) (ii) the tax under a new assessment: the increase of tax under an increased assessment; and (b) notify the taxpayer of the date in the notice of assessment.
(3) Subsection (2) does not apply— (a) to an amount of provisional tax that remains unpaid on an instalment date; or (b) when the Commissioner has notified the taxpayer before the due date for the payment of the tax that subsection (2) will not apply to the tax as cal- culated by the taxpayer or to an amount of tax estimated by the taxpayer; or (c) when the Commissioner considers that setting a new due date may preju- dice the Commissioner’s ability to recover the tax or increased tax.
In this section, tax does not include a civil penalty.

This section comes into force on a date appointed by the Governor-General by Order in Council, and 1 or more orders may be made appointing different dates for different tax types and for different purposes.

To the extent to which it is not previously brought into force, this section comes into force on 1 April 2023.
For a tax type in relation to which an order is made under subsection (5), this section applies to a new assessment for the tax type or an increased assessment for the tax type and section 142A does not apply for that tax type.

Section 142AB: inserted, on 1 April 2018, by section 359 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 142AB: so far as it relates to income tax (within the meaning of section YA 1 of the Income Tax Act 2007), brought into force, on 18 July 2019, by clause 2 of the Taxation (New Due Date for New and Increased Assessments) Commencement Order 2019 (LI 2019/21).

Section 142AB: so far as it relates to goods and services tax, brought into force, on 18 June 2018, by clause 2 of the Taxation (New Due Date for New and Increased Assessments) Commencement Order 2018 (LI 2018/73).
(4) (5) (6) 580 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 142B 142AC New due date for payment of terminal tax by certain individuals (1) This section applies when— (a) (b) (c) (d) an individual (person A) has, or reasonably expects that they may have, for a period or periods in a tax year, whether the period or periods con- sist of some or all of the days in the tax year,— (i) (ii) a tax credit under section LC 13 of the Income Tax Act 2007: an entitlement to a tax credit under the family scheme; and person A has met their obligations, if any, under sections 22F(1) and 41 for the tax year within the time allowed; and person A’s pre-populated account for the tax year cannot be finalised under section 22H until the Commissioner receives information from another individual who is or was the spouse, civil union partner, or de facto partner of person A; and person A’s pre-populated account for the tax year is finalised under sec- tion 22H on or after the 30th day before their terminal tax date for the tax year; and (e) person A has terminal tax due for the tax year.
(2) The assessment that person A would be treated as having made under section 22I(1) in the absence of this section is treated, for the purposes of section 142AB, as if it were a new assessment of tax for person A made by the Com- missioner.

Section 142AC: inserted, on 1 April 2020, by section 233(1) (and see section 233(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
142B Due date for shortfall penalties (1) A shortfall penalty is due and payable— (a) if the tax shortfall is an amount of unpaid tax— (i) for which no new due date is set, on such date as the Commis- sioner notifies the taxpayer to be the due date for payment of the penalty (which date shall be not less than 30 days after the date on which the Commissioner issues the taxpayer with a notice of assessment for the penalty); or (ii) which has a new due date set under section 142A(2), on the due date for the payment of the unpaid tax; or (iii) which has a new due date set under section 142A(5), on the col- lection date, described in section 142A(6), for the unpaid tax: (b) in all other cases, on the date the Commissioner notifies the taxpayer to be the due date for payment of the penalty.
581 Part 9 s 142C Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) Subsection (1)(a) does not apply for a shortfall penalty assessed under section 141A if section 141A(5) determines the time at which liability for the shortfall penalty is treated as arising.

Section 142B: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 142B(1)(a)(ii): replaced (with effect on 5 February 2017), on 21 February 2017, by section 124 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 142B(1)(a)(iii): inserted (with effect on 5 February 2017), on 21 February 2017, by section 124 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 142B(2): inserted, on 3 April 2006 (applying for a tax position taken by a taxpayer after 1 April 2003), by section 253(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

142C Due date for payments by officers The due date for payment of an amount payable by an officer under section 141F is the due date for payment of the shortfall penalty by the taxpayer.
Section 142C: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
142D Due date for repayment of excess refund or credit of tax (1) Where the Commissioner is satisfied that a credit of tax (excess tax credit) allowed or credited under a tax law is in excess of the amount properly allowa- ble or able to be credited under that tax law and the excess tax credit has been paid as a refund, the amount of the excess shall be repayable and due on the later of— (a) (b) If— (a) (b) (c) the day specified by the Commissioner in the notice to the person requir- ing payment of the refund to the Commissioner; and 30 days after the date of that notice.
the Commissioner refunds too much tax to a taxpayer or credits a tax- payer with the payment of too much tax; and a tax law provides for that tax to be repayable to the Commissioner on a set date or on a date to be specified by the Commissioner; and the Commissioner considers that applying that tax law may prejudice the Commissioner’s ability to recover that tax,— tax is repayable to the Commissioner on the date specified by the Commis- sioner in a notice to the taxpayer given under this section.
Section 142D: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

(2) 582 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 142G 142E Due dates for payment of imputation penalty tax (1) (2) (3) Imputation penalty tax is due and payable on 20 June following the end of the tax year in which occurred the end of year debit balance giving rise to the liability for the further income tax and the imputation penalty tax.
[Repealed] [Repealed] Section 142E: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 142E heading: replaced (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 686(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 142E(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 142E(2): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 686(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 142E(3): repealed, on 23 September 1997 (applying to the 1998–99 and subsequent income years), by section 98 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

142F Due date for payment of deferrable tax Deferrable tax is due and payable on the day which is the 30th day after the last day of the relevant period of deferral.

Section 142F: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
142G Due date for payment of non-electronic filing penalties A non-electronic filing penalty under section 139AA is due and payable,— (a) (b) (c) for employment income information, 30 days after the end of the month in which the employer is required to provide to the Commissioner the information in the prescribed electronic form or by means of the pre- scribed electronic communication: for GST purposes, 30 days after the end of the month in which the regis- tered person is required to provide to the Commissioner the GST infor- mation in the prescribed electronic form or by means of the prescribed electronic communication: for investment income information, 30 days after the end of the month in which the payer of investment income is required to provide to the Com- missioner the information in the prescribed electronic form or by means of the prescribed electronic communication.
Section 142G: replaced, on 1 April 2019, by section 360(2) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 142G(c): inserted, on 1 April 2020, by section 360(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
583 Part 9 s 142GB Tax Administration Act 1994 Reprinted as at 1 April 2020 142GB Due date for payment of penalty by member of large multinational group The due date for payment, by a member of a large multinational group, of a penalty under section 139AB is the date that the Commissioner specifies in the notice of assessment for the penalty, which must be 30 days or more after the date on which the notice of assessment is issued.
Section 142GB: inserted, on 1 July 2018, by section 60 of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).
142H Failures of financial institutions to meet requirements under Part 11B and CRS applied standard (1) If a financial institution fails to meet a requirement under Part 11B and the CRS applied standard for financial accounts maintained by the financial institu- tion, other than a requirement referred to in subsection (3), the financial institu- tion is liable to pay a penalty of $300 for each failure to which subsection (2) does not apply and for which no penalty under subsection (5) is imposed.
(2) A financial institution is not liable to pay a penalty under subsection (1) for a failure that— (a) (b) the financial institution proves is due to circumstances outside the con- trol of the financial institution: occurs before 1 July 2019, if the Commissioner is satisfied that the financial institution makes reasonable efforts to meet the requirement and reasonable efforts to correct the failure within a reasonable period of time after the financial institution becomes aware of the failure.
(3) If a financial institution fails to meet a requirement under Part 11B and the CRS applied standard to obtain self-certifications when opening a financial account, the financial institution is liable to pay a penalty of $300 for each account if subsection (4) does not apply to the failure and no penalty under subsection (5) is imposed for the failure.
(4) A financial institution is not liable to pay a penalty under subsection (3) for a failure that occurs before 1 July 2019 for an account if the Commissioner is satisfied that the financial institution makes reasonable efforts to meet the requirement and makes reasonable efforts to correct the failure for the account within a reasonable period of time after the financial institution becomes aware of the failure.
(5) If a financial institution fails to take reasonable care to meet a requirement of a financial institution under Part 11B and the CRS applied standard for financial accounts, and no penalty under subsections (1) and (3) is imposed for the fail- ure, the financial institution is liable to pay a penalty of— (a) (b) $20,000 for the first failure: $40,000 for each further failure.
584 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 142I (6) The total amount of penalties for a reporting period for which a financial insti- tution is liable must not exceed— (a) (b) $10,000, for penalties under subsections (1) and (3): $100,000, for penalties under subsection (5).
(7) The due date for payment of a penalty imposed under this section is the later of— (a) (b) 30 days after the date on which the Commissioner issues the notice of assessment for the penalty: the date specified by the Commissioner in the notice of assessment as being the due date for payment of the penalty.

Section 142H: inserted, on 1 July 2017, by section 17 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
142I Failures to meet requirements under Part 11B to provide information, including self-certifications (1) (2) This section applies to a person or entity (the information provider) required under Part 11B to provide information, including a self-certification, relating to a person or entity for a financial account.
The information provider is liable to pay a penalty of $1,000 if the information provider— (a) (b) (c) (d) (e) (f) (g) (h) provides false information, other than a self-certification, relating to the information provider: signs or otherwise affirms a false self-certification for the information provider: provides false information, other than a self-certification, relating to another person or entity: provides a false self-certification for another person or entity: fails to provide information, other than a self-certification, relating to the information provider within a reasonable time after receiving a request for which the information is required to be provided: fails to sign, or otherwise affirm, and provide a self-certification relating to the information provider within a reasonable time after receiving a request for which the self-certification is required to be provided: fails to provide information, other than a self-certification, relating to another person or entity within a reasonable time after receiving a request for which the information is required to be provided: fails to provide a self-certification relating to another person or entity within a reasonable time after receiving a request obliging the self-certif- ication to be provided: 585 Part 9 s 143 Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) after providing a person or entity with a self-certification or other infor- mation, fails to inform the person or entity of a material change in the circumstances relating to the self-certification or information within a reasonable time after the information provider becomes aware of the change.
(3) An information provider is not liable to pay a penalty under subsection (2) for a failure to provide information, including a self-certification, within the control of the information provider, if the Commissioner is satisfied that the failure occurred through no fault of the information provider.
(4) An information provider is not liable to pay a penalty under subsection (2) for a failure to provide information, including a self-certification, relating to another person or entity and not within the control of the information provider, if the Commissioner is satisfied that the information provider makes reasonable efforts to meet the requirement.
(5) The due date for payment of a penalty imposed under this section is the later of— (a) (b) 30 days after the date on which the Commissioner issues the notice of assessment for the penalty: the date specified by the Commissioner in the notice of assessment as being the due date for payment of the penalty.

Section 142I: inserted, on 1 July 2017, by section 17 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Criminal penalties Heading: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
143 Absolute liability offences (1) A person commits an offence against this Act if the person— (a) (ab) (b) does not keep the documents required to be kept by a tax law; or fails to register with a foreign government agency as required by Part 11B; or does not provide information (including tax returns and tax forms) to the Commissioner or any other person when required to do so by a tax law; or (ba) does not provide a tax invoice as required by section 24 of the Goods and Services Tax Act 1985; or (c) does not apply for registration as required under section 51 of the Goods and Services Tax Act 1985.
(1B) No person who is a resident foreign trustee may be convicted of an offence against subsection (1)(a) for not keeping documents required to be kept under section 22 if the person proves that— 586 Reprinted as at 1 April 2020 (a) (b) Tax Administration Act 1994 Part 9 s 143 the person did not know of the requirements of section 22: another resident foreign trustee has been appointed under section 22(2C) as agent of the resident foreign trustees for the purposes of section 22 and the Commissioner has been notified of the appointment.
(1C) No person who is a resident foreign trustee may be convicted of an offence against subsection (1)(b) for not disclosing information required to be disclosed under section 59B if the person proves that— (a) (b) the person did not know of the requirements of section 59B: another resident foreign trustee has been appointed under section 59B(7) as agent of the resident foreign trustees for the purposes of section 59B and the Commissioner has been notified of the appointment.
(2) No person may be convicted of an offence against subsection (1)(b) for not providing information (other than tax returns and tax forms) to the Commis- sioner if the person proves that, as and when the person was required by the Commissioner to provide the information— (a) (b) the person did not have the information in the person’s knowledge, pos- session or control; and no non-resident, who under section 17E(1) was controlled directly or indirectly by the person, had the information in the non-resident’s know- ledge, possession or control.
(2B) No person may be convicted of an offence against subsection (1)(ab) if the relevant failure to register occurred through no fault of the person.

(2C) No person may be convicted of an offence against subsection (1) if the require- ment with which the person fails to comply is a requirement under the CRS applied standard and Part 11B.
(3) A person who is convicted of an offence against subsection (1) is liable— (a) (b) (c) the first time the person is convicted in relation to a particular type of offence, to a fine not exceeding $4,000: the second time the person is convicted of the same type of offence, to a fine not exceeding $8,000: on every other occasion the person is convicted of the same type of offence, to a fine not exceeding $12,000.
(4) In this section and in sections 143A and 143B, tax return includes an individ- ual’s final account under Part 3, subpart 3B.

Section 143: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 143(1)(a): amended, on 29 August 2011, by section 182(1) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).
Section 143(1)(ab): inserted, on 1 July 2014, by section 174(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

587 Part 9 s 143A Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 143(1)(ba): inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 75(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
Section 143(1B): inserted, on 1 October 2006, by section 254 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 143(1B): amended, on 29 August 2011, by section 182(2) of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 143(1C): inserted, on 1 October 2006, by section 254 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 143(2): replaced, on 25 November 2003, by section 133 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 143(2)(b): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 143(2B): inserted, on 1 July 2014, by section 174(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 143(2C): inserted, on 1 July 2017, by section 18 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 143(4): inserted, on 7 October 1998 (applying on and after 1 April 1999), by section 36(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 143(4): amended, on 1 April 2019, by section 99(1) (and see section 99(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
143A Knowledge offences (1) A person commits an offence against this Act if the person— (a) knowingly does not keep the documents required to be kept by a tax law; or (ab) knowingly fails to register with a foreign government agency as required by Part 11B; or (ac) (b) (c) (d) (e) (f) knowingly fails to provide information, including a self-certification, to another person when required to do so under Part 11B; or knowingly does not provide information (including tax returns and tax forms) to the Commissioner or any other person when required to do so by a tax law; or knowingly provides altered, false, incomplete, or misleading information (including tax returns and tax forms) to the Commissioner or any other person in respect of a tax law or a matter or thing relating to a tax law; or knowingly applies or permits the application of the amount of a deduc- tion or withholding of tax made or deemed made under a tax law for any purpose other than in payment to the Commissioner; or knowingly does not make a deduction or withholding of tax required to be made by a tax law; or knowingly issues 2 tax invoices (as defined in the Goods and Services Tax Act 1985) in respect of the same taxable supply; or 588 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 143A (fb) (fc) (g) (h) knowingly does not issue a receipt relating to a supply of distantly taxa- ble goods as required by section 24BAB(3) of the Goods and Services Tax Act 1985; or knowingly does not provide information relating to a supply of distantly taxable goods as required by section 24BAC of the Goods and Services Tax Act 1985; or in relation to a recipient of a supply of distantly taxable goods or of remote services from a non-resident supplier, and for the purposes of avoiding the payment of goods and services tax, knowingly provides altered, false, or misleading information relating to their residence in New Zealand or their status as a registered person; or in relation to an underlying supplier, of a supply of distantly taxable goods or
 remote services by a marketplace, knowingly provides altered, false, or misleading information relating to the country or territory in which the underlying supplier is resident.
(2) No person may be convicted of an offence against subsection (1)(ac) for know- ingly failing to provide information, including a self-certification, to another person or against subsection (1)(b) for knowingly not providing information (other than tax returns and tax forms) to the Commissioner if the person proves that, as and when the person was required to provide the information— (a) (b) the person did not have the information in the person’s knowledge, pos- session or control; and no non-resident, who under section 17E(1) was controlled directly or indirectly by the person, had the information in the non-resident’s know- ledge, possession or control.
(3) [Repealed] (4) No person may be convicted of an offence under subsection (1)(d) for know- ingly applying or permitting the application of an amount of withholding or deduction of tax for a purpose other than in payment to the Commissioner, if the person satisfies the court that the amount of the deduction or withholding has been accounted for, and that the person’s failure to account for it within the prescribed time was due to illness, accident, or other cause beyond the person’s control.
(5) Without limiting any other provision of this Act, the term withholding or deduction of tax in subsection (4) includes— (a) (b) (c) a PAYE income payment: a combined tax and earner-related payment: an amount of tax withheld for— (i) (ii) resident passive income: non-resident passive income: 589 Part 9 s 143A Tax Administration Act 1994 Reprinted as at 1 April 2020 (d) (e) (f) (g) (h) (iii) an employer’s superannuation cash contribution: a deduction of contribution that was payable under Part 3, subpart 1 of the KiwiSaver Act 2006: a salary or wage deduction made under the Student Loan Scheme Act 2011: [Repealed] an amount of RSCT withheld: amounts of compulsory employer contributions that must be paid under Part 3, subpart 3A of the KiwiSaver Act 2006 to the Commissioner, including an amount of compulsory employer contributions unpaid, spe- cified in a notice under section 101I(5) of that Act.
(6) (7) [Repealed] Subject to subsections (8) and (9), a person who is convicted of an offence against subsection (1) is liable— (a) (b) the first time the person is convicted in relation to a particular type of offence, to a fine not exceeding $25,000; and on every other occasion the person is convicted for the same type of offence, to a fine not exceeding $50,000.
(8) A person who is convicted of a knowledge offence against subsection (1)(d), where the offence does not relate to— (a) (b) (c) section 157 of this Act; or section 43 of the Goods and Services Tax Act 1985; or another tax law specifying obligations in relation to withholdings or deductions of tax that operates by incorporating, or by reference to, sec- tion 157 of this Act,— is liable on each occasion the person is convicted of that type of offence to— (d) (e) (f) imprisonment for a term not exceeding 5 years; or a fine not exceeding $50,000; or both.
(9) A person who is convicted of an offence against subsection (1)(b) or subsection (1)(c) relating to information required to be provided under section 59 or sec- tion 61 is liable to a fine not exceeding $50,000.

Section 143A: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 143A(1)(a): amended, on 29 August 2011, by section 183 of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).
Section 143A(1)(ab): inserted, on 1 July 2014, by section 175 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 143A(1)(ac): inserted, on 1 July 2017, by section 19(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
590 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 143A Section 143A(1)(fb): inserted, on 1 December 2019, by section 102 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 143A(1)(fc): inserted, on 1 December 2019, by section 102 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 143A(1)(g): inserted, on 1 October 2016, by section 83 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 143A(1)(g): amended, on 23 March 2020, by section 234(1) of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 143A(1)(g): amended, on 23 March 2020, by section 234(2) of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 143A(1)(h): inserted, on 23 March 2020, by section 234(3) of the Taxation (KiwiSaver, Stu- dent Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 143A(2): replaced, on 25 November 2003, by section 134 of the Taxation (GST, Trans-Tas- man Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 143A(2): amended, on 1 July 2017, by section 19(2)(a) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 143A(2): amended, on 1 July 2017, by section 19(2)(b) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 143A(2)(b): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 143A(3): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 687(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 143A(5)(a): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 143A(5)(b): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 143A(5)(c): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 143A(5)(c)(iii): amended (with effect on 1 April 2008), on 2 November 2012, by section 202 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 143A(5)(d): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 143A(5)(e): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 143A(5)(f): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 143A(5)(g): replaced, on 1 April 2008, by section 262(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 143A(5)(h): inserted, on 1 April 2009, by section 21 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 143A(6): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 687(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
591 Part 9 s 143B Tax Administration Act 1994 Reprinted as at 1 April 2020 143B Evasion or similar offence (1) A person commits an offence against this Act if the person— (a) (b) (c) (d) (e) knowingly does not keep the documents required to be kept by a tax law; or knowingly does not provide information (including tax returns and tax forms) to the Commissioner or any other person when required to do so by a tax law; or knowingly provides altered, false, incomplete, or misleading information (including tax returns and tax forms) to the Commissioner or any other person in respect of a tax law or a matter or thing relating to a tax law; or knowingly does not make a deduction or withholding of tax required to be made by a tax law; or pretends to be another person for any purpose or reason relating to a tax law,— and does so— (f) (g) (h) intending to evade the assessment or payment of tax by the person or any other person under a tax law; or to obtain a refund or payment of tax in the knowledge that the person is not lawfully entitled to the refund or payment under a tax law; or to enable another person to obtain a refund or payment of tax in the knowledge that the other person is not lawfully entitled to the refund or payment under a tax law.
(2) A person who evades or attempts to evade the assessment or payment of tax by the person or another person under a tax law commits an offence against this Act.

(3) In this section, tax includes a repayment obligation as defined in section 4(1) of the Student Loan Scheme Act 2011.

(4) A person who is convicted of an offence against subsection (1) or subsection (2) is liable to— (a) (b) (c) imprisonment for a term not exceeding 5 years; or a fine not exceeding $50,000; or both.
Section 143B: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 143B(1)(a): amended, on 29 August 2011, by section 184 of the Taxation (Tax Administra- tion and Remedial Matters) Act 2011 (2011 No 63).

Section 143B(3): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
592 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 143D 143C Offences related to disclosure of sensitive revenue information by revenue officers (1) A revenue officer commits an offence against this Act if they— (a) (b) knowingly act in contravention of section 18(1): disclose revenue information knowing that it may adversely affect the integrity of the tax system or prejudice the maintenance of the law.
(2) A revenue officer who is convicted of an offence under subsection (1) is liable to— (a) (b) (c) imprisonment for a term not exceeding 6 months; or a fine not exceeding $15,000; or both.

Section 143C: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 143C heading: replaced, on 18 March 2019, by section 100(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 143C(1): replaced, on 26 June 2019, by section 103(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 143C(2): amended, on 26 June 2019, by section 103(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
143D Offences related to disclosure of certain information by persons other than revenue officers (1) This section applies in relation to a disclosure of information that the Commis- sioner has obtained under the Inland Revenue Acts or information that is obtained through a function lawfully conferred on the Commissioner to a per- son who is— (a) a person who acquires, has access to, or is given the information through— (i) (ii) (iii) the agency of the Commissioner under schedule 7, part A, clauses 7, 10, 11, and 12, and part C, clauses 21, 22, 34, 41, 43, and 46; or their access to the digital storage systems of the department; or their access to the information under an approved information- sharing agreement referred to in section 18E(2); or (b) a person, other than a revenue officer, who is employed by or provides services to a government agency and is required by the agency to per- form their duties, and with facilities, shared with revenue officers who are expected by the Commissioner to perform their duties in the place and with the facilities; or (c) a person who, by the nature of their physical access to the premises or digital storage systems of the department, may have, or is likely to have 593 Part 9 s 143E Tax Administration Act 1994 Reprinted as at 1 April 2020 (d) (e) access to the information, and has been required by the Commissioner to sign a certificate under section 18B(2); or a person who accompanies the Commissioner as described in section 16B(6)(b) to a place where the person may or is likely to have access to the information; or a person employed in the department responsible for the administration of the Public Records Act 2005 or a person employed by or in a reposi- tory approved under section 26 of that Act has access to public records in relation to which a confidentiality obligation exists under section 18(1).
(2) The person commits an offence if they— (a) (b) knowingly fail to comply with section 18B(2) before they acquire, obtain, or have access to the information; or despite complying with section 18B(2), knowingly disclose the informa- tion.

(3) A person who is convicted of an offence under this section is liable to— (a) (b) (c) imprisonment for a term not exceeding 6 months; or a fine not exceeding $15,000; or both.
Section 143D: replaced, on 18 March 2019, by section 101 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
143E Offences related to disclosure of certain information to employees (1) For the purposes of section 18(2), a person described in subsection (4) commits an offence if they— (a) (b) (c) are a person who has access to, acquires, or obtains, information on a matter relating to a revenue law described in section 16C(1)(a) to (c); and are an employer or principal of an agent (the employer); and knowingly or negligently allow an employee to acquire, have access to, or be given the information before the employee has signed a certificate of confidentiality referred to in section 18B(2).
(2) For the purposes of section 18(2), a person commits an offence if they— (a) (b) are a person who has access to, acquires, or obtains information on a matter relating to a revenue law described in section 16C(1)(a) to (c); and are a director, manager, secretary, member, or principal officer of the employer (the director), or is a person purporting to act in 1 or more of those capacities; and 594 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 143EB (c) knowingly allow an employee to acquire, have access to, or be given revenue information before the employee has signed a certificate of con- fidentiality referred to in section 18B(2).
(3) A person who is convicted of an offence under subsection (1) or (2) is liable to a fine not exceeding $15,000.
(4) The person is— (a) (b) (c) (d) (e) (f) a person who is or has been a member of, or who is appointed or employed by, the Accident Compensation Corporation; or a person who is or has been appointed or employed by the Regulator under the Accident Insurance Act 1998; or a person, association, company, firm, body, or institution to which powers and functions have been delegated or sub-delegated under acci- dent compensation legislation; or an officer, employee, or agent of the person or other entity referred to in paragraph (c); or a person who is or has been a member of or who is or has been appoin- ted or employed by the New Zealand Superannuation Corporation; or a person or entity referred to in paragraph (c) to which powers and func- tions have been delegated or sub-delegated under the New Zealand Superannuation Act 1974.
(5) For the purposes of this section,— (a) (b) an employee includes an officer or agent of the employer: accident compensation legislation means the Accident Compensation Act 1982, the Accident Rehabilitation and Compensation Insurance Act 1992, the Accident Insurance Act 1998, the Accident Compensation Act 2001.

Section 143E: replaced, on 18 March 2019, by section 101 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
143EB Offences related to disclosure of certain information by employers and directors (1) A person referred to in section 143E(1) or (2) as the employer or the director commits an offence if they disclose information on matters relating to a reve- nue law described in section 16C(1)(a) to (c) that comes to their knowledge through the agency of the Commissioner unless the disclosure is for the pur- pose of carrying into effect the relevant revenue law.
(2) A person who is convicted of an offence under this section is liable to— (a) (b) (c) imprisonment for a term not exceeding 6 months; or a fine not exceeding $15,000; or both.

595 Part 9 s 143F Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 143EB: inserted, on 18 March 2019, by section 101 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
143F Offence in relation to inquiries (1) A person commits an offence against this Act if the person— (a) (b) (c) (d) is summoned under section 17J and refuses or wilfully neglects to appear before the District Court Judge or to take oath as a witness before the District Court Judge; or is sworn as a witness at an inquiry under section 17J and refuses or wil- fully neglects to answer any question put to the person touching upon the subject matter of the inquiry; or is required to give evidence under section 17I and refuses or wilfully neglects to appear before the Commissioner or authorised officer or to take an oath as witness before the Commissioner or authorised officer; or is sworn as a witness at an inquiry under section 17I and refuses or wil- fully neglects— (i) (ii) to answer any question put to the person touching upon the sub- ject matter of the inquiry; or to produce to the Commissioner or authorised officer a document required to be produced under section 17I(2).
(2) A person who is convicted of an offence against subsection (1) is liable— (a) the first time the person is convicted of that type of offence to— (i) (ii) a fine not exceeding $2,000; or a fine not exceeding $50 for each day of default; or (iii) both; and (b) the second time the person is convicted of the same type of offence to— (i) (ii) a fine not exceeding $4,000; or a fine not exceeding $100 for each day of default; or (iii) both; and (c) on every other occasion the person is convicted of the same type of offence to— (i) (ii) a fine not exceeding $6,000; or a fine not exceeding $150 for each day of default; or (iii) both.
Section 143F: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 143F(1)(a): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 143F(1)(b): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
596 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 145 Section 143F(1)(c): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 143F(1)(d): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 143F(1)(d)(ii): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

143G Offence in relation to court orders (1) A person who fails to comply with the terms of a court order made under sec- tion 17H commits an offence against this Act.
(2) A person who is convicted of an offence under subsection (1) is liable to the same penalties that may be imposed under section 212 of the District Court Act 2016 for offences to which that section applies.

Section 143G: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 143G(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 143G(2): amended, on 1 March 2017, by section 261 of the District Court Act 2016 (2016 No 49).

143H Obstruction (1) A person who obstructs the Commissioner or an officer of the department acting in the lawful discharge of the duties or in the exercise of the Commis- sioner’s or officer’s powers under a tax law commits an offence against this Act.
(2) A person who is convicted of an offence under subsection (1) is liable— (a) (b) the first time the person is convicted of that type of offence, to a fine not exceeding $25,000; and on every other occasion the person is convicted of the same type of offence, to a fine not exceeding $50,000.

Section 143H: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
144 Certain offences in relation to Stamp and Cheque Duties Act 1971 [Repealed] Section 144: repealed, on 22 July 2014, by section 5(4) of the Cheque Duty Repeal Act 2014 (2014 No 29).
145 Penalties for offences for which no specific penalty imposed A person who is convicted of an offence against this Act or any other Inland Revenue Act for which no penalty is prescribed is liable— (a) the first time the person is convicted of that type of offence, to a fine not exceeding $15,000; and 597 Part 9 s 146 Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) on every other occasion the person is convicted of the same type of offence, to a fine not exceeding $25,000.
Section 145: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

146 Publication of names [Repealed] Section 146: repealed, on 21 June 2005 (applying to publication that, but for this section, would be required after 21 June 2005), by section 150(1) of the Taxation (Base Maintenance and Miscellan- eous Provisions) Act 2005 (2005 No 79).
147 Employees and officers (1) An employee, agent, or officer of a body corporate commits an offence against this Act if— (a) the body corporate commits an offence against this Act (the principal offence); and (b) the principal offence— (i) was caused by an act done or carried out by, or by an omission of, or through knowledge attributable to, the employee, agent, or offi- cer; or (ii) is evasion committed by the employee, agent, or officer.
(2) An employee, agent, or officer who does or carries out the act or omission, or has the knowledge or intent referred to in subsection (1), is liable on conviction for up to the same maximum fine or term of imprisonment, or both, that could apply to an individual, if an individual had committed the principal offence.
(2B) A natural person is not liable under this section in relation to an offence by a resident foreign trustee that is a body corporate if section 147B imposes liabil- ity for an offence relating to the offence of the resident foreign trustee.

(3) An employee or officer of a body corporate includes a person who, by reason of the person’s employment with, or position in relation to, the body corporate, is responsible by law, contract, or otherwise for undertaking an action on behalf of the body corporate.
Section 147: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 147(2B): inserted, on 1 October 2006, by section 255 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
147B Directors and officers of resident foreign trustee A natural person who is resident in New Zealand commits an offence against this Act if— (a) the natural person, in relation to a resident foreign trustee that is not a natural person, is— (i) a director of the resident foreign trust: 598 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 149 (ii) in a position in the resident foreign trustee allowing significant influence over the management or administration of the resident foreign trustee; and (b) the resident foreign trustee commits an offence against section 143A (principal offence); and (c) the cause of the principal offence was— (i) (ii) an act done or carried out by the person: an omission of the person: (iii) through knowledge attributable to the person.
Section 147B: inserted, on 1 October 2006, by section 256 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

148 Aiding or abetting (1) A person who aids, abets, incites, or conspires with another person to commit an offence (the principal offence) against this Act also commits an offence against this Act.
(2) A person convicted of an offence of aiding, abetting, inciting, or conspiring under subsection (1) is liable for up to the same maximum fine or term of imprisonment, or both, that could apply to a person who commits the principal offence.

Section 148: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Proceedings and evidence Heading: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
149 Imposition of civil and criminal penalties (1) Each time a taxpayer breaches a tax obligation the taxpayer may be liable to a civil penalty or, on conviction, to a criminal penalty, or to both.

(2) A taxpayer is liable to only one shortfall penalty, other than under section 141ED, for each tax shortfall.

(3) (4) (5) If a taxpayer could, apart from subsection (2), be liable to more than 1 shortfall penalty for a tax shortfall, the highest shortfall penalty is to be imposed.
The Commissioner may assess and impose civil penalties after a taxpayer has been prosecuted for an offence under this Act, whether or not the prosecution is successful.
If a shortfall penalty, other than under section 141ED, has been imposed on a taxpayer for taking an incorrect tax position, the Commissioner may not subse- quently prosecute the taxpayer— (a) under this Act for taking the incorrect tax position; or 599 Part 9 s 149A Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) under the Student Loan Scheme Act 2011 for taking the incorrect tax position; or in relation to an obligation arising under the Student Loan Scheme Act 2011 for taking the incorrect tax position.
Section 149: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 149(2): amended, on 1 April 2008 (applying for tax positions taken on or after 1 April 2008), by section 263(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 149(5): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
149A Standard of proof and onus of proof (1) The standard of proof in civil proceedings relating to the imposition of penal- ties is the balance of probabilities.

(2) The onus of proof in civil proceedings— (3) (4) (5) (6) (a) relating to evasion or similar act to which section 141E applies or to obstruction rests with the Commissioner: (b) relating to any other matter or thing rests with the taxpayer.
The standard of proof in criminal proceedings relating to the imposition of pen- alties is beyond reasonable doubt.

The onus of proof in criminal proceedings relating to any matter or thing rests with the Commissioner.

The standard of proof for the purposes of an application for a court order under section 17H is the balance of probabilities.

The onus of proof for the purposes of an application for a court order under section 17H rests with the Commissioner.
Section 149A: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 149A(5): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 149A(6): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
149B Proceedings for offences (1) A charging document for an offence against this Act may be filed only by the Commissioner.

(2) Nothing in subsection (1) applies to offences against section 143G.

Section 149B: replaced, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
600 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 150A 150 Charging document may charge several offences (1) A charging document may charge the defendant with any number of offences against this Act (other than offences against any of sections 143A(1)(b), 143B(1)(b), 143C(1), 143D(1), 143E(1), 143F(1), 143H(1), and 147(1)), or against the provisions of any former Act, if those offences are founded on the same set of facts, or form or are part of a series of offences of the same or a similar character.
(2) If a charging document charges more than 1 offence, particulars of each offence charged shall be set out separately in the charging document.

(3) All charges shall be heard together unless the court, either before or at any time during the hearing, considers it just that a charge should be heard separately and makes an order to that effect.
(4) In this section and in sections 150A, 150B, and 152, references— (a) (b) to an offence against section 143A(1)(b) or section 143H(1) means an offence relating to any of sections 6 to 12, 16 to 18J, 105, 147, 150C, 224(1), and 227; and to an offence against section 147(1) means an offence relating to any of sections 16 to 17E, 17H, and 17I, 35, and 40,— and references to sections 143A(1)(b), 143H(1), and 147(1), are to be con- strued accordingly.
Section 150: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 150 heading: amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Section 150(1): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Section 150(2): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
Section 150(4)(a): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 150(4)(b): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
150A Charging document may be filed within 10 years for income tax and GST offences (1) A charging document for an offence against— (a) (b) this Act (other than an offence against any of sections 143A(1)(b), 143B(1)(b), 143C(1), 143D(1), 143E(1), 143F(1), 143H(1), and 147(1)); or any regulation made under section 225 of this Act or under the Income Tax Act 2007 or the Goods and Services Tax Act 1985— 601 Part 9 s 150B Tax Administration Act 1994 Reprinted as at 1 April 2020 may be filed at any time within 10 years after the termination of the year in which the offence was committed.
(2) Subsection (1) applies only where the offence against this Act relates to a tax law that is a provision of the Income Tax Act 2007 or the Goods and Services Tax Act 1985, or to an obligation that exists in relation to either of those Acts.

Section 150A: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 150A heading: amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
Section 150A(1): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Section 150A(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 150A(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
150B Charging document may be filed within 4 years for stamp duty and gaming duty offences (1) A charging document for an offence against— (a) this Act (other than an offence against any of sections 143A(1)(b), 143B(1)(b), 143C(1), 143D(1), 143E(1), 143F(1), 143H(1), and 147(1)); or (b) any regulation made under the Gaming Duties Act 1971— may be filed at any time within 4 years after the date on which the offence was committed.
(2) Subsection (1) applies only if the offence against this Act relates to a tax law that is a provision of the Gaming Duties Act 1971, or to an obligation that exists under that Act.

Section 150B: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 150B heading: amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
Section 150B(1): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Section 150B(1)(b): amended, on 20 May 1999 (applying to instruments executed after 20 May 1999 and instruments executed between 20 May 1991 and 20 May 1999 (both dates inclusive) if the trans- actions to which the instruments relate are not completed or, in the case of leases are not carried into effect, on or before 20 May 1999), by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).
Section 150B(2): replaced, on 20 May 1999 (applying to instruments executed after 20 May 1999 and instruments executed between 20 May 1991 and 20 May 1999 (both dates inclusive) if the trans- actions to which the instruments relate are not completed or, in the case of leases are not carried into effect, on or before 20 May 1999), by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).
602 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 9 s 152 150C Authority to file charging document The fact that an officer of the department authorised in that behalf by the Com- missioner files a charging document for an offence against this Act or any other tax law is conclusive evidence of the officer’s authority to do so.

Section 150C: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 150C heading: amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Section 150C: amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
150D Evidence in proceedings for failure to furnish returns or information In any proceedings against a person for refusing or failing to provide a tax return or information or to produce for inspection any documents as and when required by any Act or by the Commissioner, a certificate signed by the Com- missioner, that the tax return, information, documents have not been received at the time required shall, in the absence of proof to the contrary, be sufficient evidence that the person has refused or failed to furnish the return, information, documents, as the case may be.
Section 150D: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 150D: amended, on 2 June 2016, by section 171 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 150D: amended, on 29 August 2011, by section 185(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 150D: amended, on 29 August 2011, by section 185(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
150E Evidence inconsistent with instrument not admissible to reduce stamp duty [Repealed] Section 150E: repealed, on 20 May 1999 (applying to instruments executed after 20 May 1999 and instruments executed between 20 May 1991 and 20 May 1999 (both dates inclusive) if the transac- tions to which the instruments relate are not completed or, in the case of leases are not carried into effect, on or before 20 May 1999), by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).
151 Non-presentation of instrument for stamping [Repealed] Section 151: repealed, on 20 May 1999 (applying to instruments executed after 20 May 1999 and instruments executed between 20 May 1991 and 20 May 1999 (both dates inclusive) if the transac- tions to which the instruments relate are not completed or, in the case of leases are not carried into effect, on or before 20 May 1999), by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).
152 Evidence of financial or property transactions (1) A record, or entry in a record, made in the regular course of business by a per- son (not being a bank as defined in section 2 of the Banking Act 1982) in 603 Part 9 s 152 Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) (3) carrying on any business is admissible in any specified proceedings (as defined in subsection (16) of this section) as evidence of the transactions, dealings, matters, and amounts disclosed in that record or entry.
Subject to this section, a copy of a record, or of an entry in a record, that would be admissible in evidence under subsection (1), or a copy of any such copy, is admissible as evidence of the record or entry and of the transactions, dealings, matters, and amounts disclosed in that record or entry, whether or not notice to produce the record or entry or copy has been given.
The circumstances of the making of a record, entry, or copy that would be admissible in evidence under subsection (1) or subsection (2) does not affect its admissibility; but, in estimating the weight, if any, to be attached to it, regard is to be had to all the circumstances from which an inference can reasonably be drawn as to its accuracy or otherwise, and in particular to the question whether or not it was made contemporaneously with the occurrence or existence of the facts stated in it or within a reasonable time thereafter, and to the question of whether or not the maker had an incentive to conceal or misrepresent facts.
(4) Where the original of a record is in the custody or control of the record holder, a copy of the record or of an entry in the record shall be admissible in evidence under this section, if it is first proved— (a) (b) that the record is in the custody or control of the record holder; which proof may be given, either orally or by affidavit, by the record holder or by any of the record holder’s officers or employees or by such other per- son as the court thinks fit; and that the copy has been examined with the original record or entry, as the case may be, and is a correct copy; which proof shall be given, either orally or by affidavit, by some person who has examined the copy with the original record.
(5) Where the original of a record is not in the custody or control of the record holder, but a copy (whether a counterpart, a carbon copy, or other copy) pur- porting to be a copy of the original record and appearing to have been made in the regular course of business is in the custody or control of the record holder, that purported copy or a copy of it or of any entry in it shall be admissible in evidence under this section, if it is first proved— (a) that the original of the record is not in the custody or control of the record holder, and that the purported copy of the original record is in the custody or control of the record holder and in the belief of the witness or deponent, as the case may be, would have been made in the regular course of business at or about the same time as the original record would have been made; which proof may be given, either orally or by affidavit, by the record holder or by any of the record holder’s officers or employees or by such other person as the court thinks fit; and 604 Reprinted as at 1 April 2020 (b) Tax Administration Act 1994 Part 9 s 152 that, in the case of a copy of the purported copy of the original record or a copy of an entry in that purported copy, the copy has been examined with the purported copy or the entry in it, as the case may be, and is a correct copy; which proof shall be given, either orally or by affidavit, by some person who has examined the copy with the purported copy.
(6) An affidavit for the purposes of this section may be sworn before a person authorised to take affidavits.

(7) The death of a person by whom an affidavit has been made for the purposes of this section shall not affect the admissibility of the affidavit.
(8) Where an affidavit sworn for the purposes of this section is filed in a court, the court may, of its own motion or on the application of the defendant in the pro- ceedings, order that the deponent attend for cross-examination before the court at the hearing; and, unless the deponent attends accordingly, the deponent’s affidavit is not to be admissible in evidence under this section except where the court in any special case otherwise orders.
(9) Where, in any specified proceedings, a record or copy of a record or entry in a record or in a copy of any record that is admissible in evidence under this sec- tion is tendered in evidence, the court may require the production by a person of a record or copy of a record in the person’s possession or under the person’s control that the court considers is or may be relevant.
(10) In any specified proceedings, the following provisions of this subsection shall apply for the purposes of section 5 of the Evidence Amendment Act 1952 (which relates to proof of photographic copies of documents), namely: (a) (b) every record holder is to be deemed to be an authorised person, whether or not the record holder is already an authorised person as defined in section 3 of that Act: every record to which this section relates, and every copy purporting to be a copy of an original record that would have been admissible in evi- dence in accordance with subsection (5) if it were available for that pur- pose and proof had been given as provided in that subsection or, where applicable, in subsection (8), shall be deemed to be a document to which section 5 of the Evidence Amendment Act 1952 applies.
(11) Where, in any specified proceedings, the Commissioner intends to tender in evidence under this section a record or copy of a record or entry in a record or in a copy of a record, the Commissioner shall give to the other party or parties, as the case may be, notice of that intention not less than 7 days before the hear- ing, specifying the record or copy or entry intended to be tendered in evidence.
(12) Where a notice is given by the Commissioner under subsection (11), the other party or parties, as the case may be, may at any time before the hearing apply to the court for an order that a record or copy or entry specified in the notice is not to be admitted in evidence upon the ground that it is or is likely to be false or fraudulent or that for any other reason it is inexpedient in the interests of 605 Part 9 s 152 Tax Administration Act 1994 Reprinted as at 1 April 2020 justice that the record or copy or entry should be admitted, and if the court is satisfied as to the grounds of the application it shall order accordingly.
(13) Subsections (9) and (10), and also subsection (8) where an affidavit has been filed, shall, with the necessary modifications, apply with respect to the hearing of an application under subsection (12) as if it were the hearing of the charge for the offence and as if the record or copy or entry had been tendered in evi- dence.

(14) Nothing in this section affects the provisions of section 5 of the Banking Act 1982, and that section shall apply to all specified proceedings.
(15) For the purposes of this section, where it appears to the court that a record or a copy of a record is part of the records kept or held in relation to a business, the court may infer that the record or copy and entries in the record or copy were made in the regular course of business by a person in carrying on that business.
(16) This section applies with respect to the following: (a) (b) (c) all records and copies of records to which this section relates, whether the records or copies came into existence before or after the date of the passing of this Act: all proceedings for offences against any of the Inland Revenue Acts, or any former Inland Revenue Act which continues to apply by virtue of a provision of an Inland Revenue Act, and all proceedings in the course of which the Commissioner has the burden of proving any such offence commenced whether before or after the date of the passing of this Act (such proceedings collectively referred to in this section as specified proceedings): all offences alleged to have been committed against any of the Inland Revenue Acts, or any former Inland Revenue Act which continues to apply by virtue of a provision of an Inland Revenue Act, whether before or after the date of the passing of this Act.
(17) This section does not apply in relation to offences against any of sections 143A(1)(b), 143B(1)(b), 143C(1), 143D(1), 143E(1), 143F(1), 143H(1), and 147(1).
(18) In this section— business means— (a) (b) in respect of offences that do not relate to GST, a business, profession, trade, manufacture, occupation, or calling of any kind; and includes the activities of a department of State or of an organisation or society: in respect of offences that relate to GST, a taxable activity as defined in section 6 of the Goods and Services Tax Act 1985 606 Reprinted as at 1 April 2020 record means— Tax Administration Act 1994 Part 9 s 153 (a) (b) a book of account or accounting record recording receipts, payments, sales, purchases, income, expenditure, or other financial or property transactions, dealings, or matters: a voucher, invoice, receipt, or other document or paper recording receipts, payments, sales, purchases, income, expenditure, or other finan- cial or property transactions, dealings, or matters, or verifying, explain- ing, or relating to any entry in any such book of account or accounting record: (c) a wages book or wages record record holder, in relation to a record or to a copy of a record, means— (a) (b) (c) (d) the person carrying on the business in the regular course of which the record or the copy of the record was made: a person carrying on a business and having the custody or control of the record or of the copy of the record, being a record or copy that was made in the regular course of a business of which the first-mentioned business is wholly or in part the successor: a person carrying on a business and having the custody or control of the record or of the copy of the record, being a record or copy that was made in the regular course of that business by any predecessor of that person in carrying on that business or part of that business: a person having the custody or control of the record or of the copy of the record, being a record or copy that was made in the regular course of a business that has terminated.
Section 152: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 152(11): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 152(13): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
Special additional taxes [Repealed] Heading: repealed, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

153 Imputation penalty tax payable where end of year debit balance of imputation credit account [Repealed] Section 153: repealed, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
607 Part 9 s 154 Tax Administration Act 1994 Reprinted as at 1 April 2020 154 Dividend withholding payment penalty tax payable where end of year debit balance [Repealed] Section 154: repealed, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
155 Application of other provisions of this Act to imputation penalty tax and dividend withholding payment penalty tax [Repealed] Section 155: repealed, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Part 10 Recoveries General 156 Mode of recovery of unpaid tax (1) All unpaid tax shall be recoverable by the Commissioner on behalf of the Crown by suit in the Commissioner’s official name.
(2) Notwithstanding anything in the District Court Act 2016, any court constituted under that Act shall have jurisdiction to hear and determine proceedings by the Commissioner for the recovery of tax, whatever the amount involved.

Compare: 1976 No 65 s 399 Section 156(2): amended, on 1 March 2017, by section 261 of the District Court Act 2016 (2016 No 49).
156A Recovery of civil penalties (1) For all purposes relating to the recovery of an unpaid civil penalty by the Com- missioner, the civil penalty is deemed to be a tax of the same type as the tax— (a) (b) (c) for which the penalty is imposed; or if the penalty is a late filing penalty, for which the tax return is to be pro- vided; or if the penalty is a non-electronic filing penalty, for which the return is provided.
(2) A late filing penalty payable in respect of a reconciliation statement that is to be provided under regulation 3 of the Accident Rehabilitation and Compensa- tion Insurance (Earnings Definitions) Regulations 1992 (or any successor to that regulation) or under section 457(2) of the Accident Insurance Act 1998 or under regulation 15 of the Accident Insurance (Premium Payment Procedures) Regulations 1999 or regulations made under the Accident Compensation Act 2001 is deemed to be a tax in the nature of income tax for all purposes relating to the recovery of the penalty by the Commissioner.
608 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10 s 157 (3) Without limiting subsection (1), a civil penalty is recoverable from a tax- payer— (a) at any time after it has become payable: (b) whether or not the taxpayer has been convicted of an offence under this Act or a former Act in relation to any act, omission, matter, or thing that gives rise to the liability to pay the civil penalty, or otherwise.
(4) Subsection (3) applies to a person acting as a PAYE intermediary if section 141JB(1) applies, and references to a taxpayer are to be read as references to a PAYE intermediary.

Section 156A: inserted, on 26 July 1996, by section 44 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 156A(1)(a): replaced, on 6 October 2009, by section 689 of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 156A(1)(b): replaced, on 6 October 2009, by section 689 of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 156A(1)(c): inserted, on 6 October 2009, by section 689 of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 156A(2): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remed- ial Matters) Act 2010 (2010 No 130).
Section 156A(2): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 156A(2): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 156A(4): inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 139(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
157 Deduction of tax from payments due to defaulters (1) Where a taxpayer has made default in the payment to the Commissioner of any income tax (or a part of any income tax) or any interest under Part 7 payable by the taxpayer or any civil penalty (or a part of any civil penalty) incurred by the taxpayer, the Commissioner may from time to time by notice require any per- son to— (a) deduct or extract, in 1 sum, from any amount that is, or becomes, an amount payable in relation to the taxpayer such sum as is equal to the lesser of— (i) (ii) the amount that, according to the notice, is required to be deduc- ted or extracted: the amount that, at the time at which the deduction or extraction is required to be made in compliance with the notice, is the amount payable in relation to the taxpayer: (b) subject to subsection (3), deduct or extract from time to time, by way of instalment, from any amount that is, or from time to time becomes, an 609 Part 10 s 157 Tax Administration Act 1994 Reprinted as at 1 April 2020 amount payable in relation to the taxpayer such sum as is equal to the lesser of— (i) (ii) the amount that, at the time at which the deduction or extraction is required to be made in compliance with the notice, is the amount required to be so deducted or extracted: the amount that, at the time at which, according to the notice, the amount of the instalment is required to be deducted or extracted, is the amount payable,— and require that person to pay to the Commissioner, within such time as is spe- cified in the notice, every sum so deducted or extracted, to the credit of,— (c) (d) to the extent that that sum is in respect of or in relation to income tax (or any part of any income tax) or any interest under Part 7 assessed on an income tax liability, the taxpayer who has that income tax liability: to the extent that that sum is in respect of or in relation to the whole or any part of an amount of tax withheld or deducted or interest payable to the Commissioner or a civil penalty, an account maintained by the
 Com- missioner in relation to that amount of tax or that interest or that civil penalty.
(1A) A notice of amount to be deducted or extracted issued under subsection (1) may include a daily amount of interest as well as the amount required to be deducted or extracted.

(1B) The daily amount of interest notified under subsection (1A) shall be calculated for each day, commencing on the date of the notice and ending on the day on which the sum required by the notice is deducted or extracted.

(2) This section shall bind the Crown.


(3) Where any notice under this section relates to any amount payable that consists of wages or salary, the sums required to be deducted from that amount shall be computed so as to not exceed the greater of— (a) an amount equal to the lesser of— (i) (ii) an amount calculated at the rate of 10% per week of the income tax due and payable by the taxpayer at the date of the notice: an amount calculated at the rate of 20% of the wages or salary payable: (b) $10 per week.
(4) Any notice under this section may be at any time revoked by the Commissioner by a subsequent notice to the person to whom the original notice was given (in this section referred to as the debtor), and must be revoked by the Commis- sioner on application for revocation by the taxpayer (being a taxpayer who is a taxpayer otherwise than as an employer) at any time when the Commissioner is satisfied that all income tax then due and payable by the taxpayer has been 610 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10 s 157 paid, and that the Commissioner holds to the credit of the taxpayer an amount not less than the amount of the income tax (if any) to become due and payable by the taxpayer during the then current tax year.
(5) The Commissioner must provide a copy of a notice given to a person under subsection (1) or (4) to the affected taxpayer, and the copy must be provided at the time the notice is given.
(5B) Despite subsection (5), for a notice relating to an amount of wages or salary described in subsection (3), the Commissioner may dispense with the require- ment to send a copy of the notice to the affected taxpayer if, after making reasonable inquiries, the Commissioner has, or can find, no valid address for the affected taxpayer.
(6) Whenever by virtue of a notice under this section any deduction or extraction is made from any amount payable to any taxpayer, the taxpayer shall be entitled to receive from the debtor a notice of the fact of the deduction or extraction and of the purpose for which it was made.
(7) Any person making any deduction, extraction, or payment in accordance with a notice under this section shall be deemed to have been acting under the author- ity of the taxpayer to whom the notice relates and of all other persons con- cerned and is by this subsection indemnified in respect of such deduction, extraction, or payment.
(8) The sum deducted or extracted from any amount in accordance with a notice under this section shall be deemed to be held in trust for the Crown, and, with- out prejudice to any other remedies against the debtor or any other person, shall be recoverable in the same manner in all respects as if it were income tax pay- able by the debtor.
(9) Where, in relation to any notice under this section and during any period, that period being— (a) where a notice under subsection (1) requires any person, being a bank, to deduct or extract no more than 1 sum, the period that commences on the day on which the notice to the person is given and expires with the day on which the deduction or extraction is required to be made in compli- ance with the notice: (b) where a notice under subsection (1) requires any person, being a bank, to deduct or extract more than 1 sum, by way of instalment,— (i) (ii) in relation to the sum first required to be deducted or extracted in compliance with the notice, the period that commences on the day on which the notice to the person is given and expires with the day on which the deduction or extraction is so required to be made: in relation to each succeeding sum required to be deducted or extracted in compliance with the notice, the period that commen- ces on the day immediately following the day on which the previ- 611 Part 10 s 157 Tax Administration Act 1994 Reprinted as at 1 April 2020 ous deduction or extraction (being the deduction or extraction that, in relation to that succeeding sum, was the deduction or extraction last required to be made) was required to be made in compliance with the notice and expires with the day on which that succeeding sum is so required to be deducted or extracted,— any amount is, or becomes, an amount payable in relation to the taxpayer, that amount, or the aggregate of all such amounts, shall, until the expiry of that period and to the extent of an amount equal to the sum that, in compliance with the notice, is required to be deducted or extracted, be deemed to be an amount held in trust for the Crown, and without prejudice to any other remedies against the debtor or any person, shall, if the deduction or extraction required to be made under the notice is not so made, be recoverable in the same manner in all respects as if it were income tax payable by the debtor.
(10) In this section— amount payable, in relation to a person and to any taxpayer, means— (a) (b) any amount that, on the day on which a notice to the person is given under subsection (1) in relation to the taxpayer, is payable by the person (whether on the person’s own account, or as an agent, or as a trustee, or otherwise however) to the taxpayer: any amount that, on any day following the day referred to in paragraph (a), is, or becomes, before any revocation (under subsection (4)) of the notice so given, payable by the person (whether on the person’s own account, or as an agent, or as a trustee, or otherwise), to the taxpayer;— and includes— (c) where the person is a bank, money (including any interest on that money) that— (i) (ii) on the day on which a notice to the person is given under subsec- tion (1) in relation to the taxpayer, is on deposit or is deposited with the person to the credit of the taxpayer; or on any day following the day referred to in subparagraph (i) is on deposit or is deposited, before any revocation (under subsection (4)) of the notice so given, with the person to the credit of the tax- payer,— whether the deposit or the depositing is on current account, or so as to bear interest for a fixed term or without limitation of time, and whether or not the taxpayer has made any application to withdraw or uplift the money: (cb) where the person is a tax pooling intermediary, money that is paid to the Commissioner, on the date the Commissioner receives the payment;— but does not include money deposited in any account that is— (d) a Home Lay-by Account within the meaning of the Post Office Act 1959 612 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10 s 157 (e) (f) (g) [Repealed] [Repealed] [Repealed] bank means— (a) (b) any building society registered under the Building Societies Act 1965, in respect of any deposits with the building society: any person (not being a person of the kind referred to in paragraph (a)) that is a bank within the meaning of the Banking Act 1982 income
 tax includes— (a) (b) income tax payable under the Income Tax Act 2007 and the Income Tax Act 2004 and the Income Tax Act 1994 and the Income Tax Act 1976: an amount of tax withheld, or combined tax and earner-related payment, to which section RD 4(1) of the Income Tax Act 2007 applies, or a tax deduction or combined tax and earner premium deduction or combined tax and earner levy deduction to which section NC 15 of the Income Tax Act 2004 or of the Income Tax Act 1994 and, where applicable, section 115 of the Accident Rehabilitation and Compensation Insurance Act 1992 or section 285 of the Accident Insurance Act 1998 or section 221 of the Accident Compensation Act 2001 applies or a tax deduction to which section 353 of the Income Tax Act 1976 applied: (bb) amounts paid to an intermediary in accordance with sections RP 17 to RP 21 of the Income Tax Act 2007 or subpart MBA of the Income Tax Act 2004: (c) (d) (e) (f) (g) (h) (i) an amount to which section RD 4(4) of the Income Tax Act 2007 or sec- tion NC 16(b) of the Income Tax Act 2004 or of the Income Tax Act 1994 applies or section 355(b) of the Income Tax Act 1976 applied: an amount which, under section 168 of this Act or section 366 of the Income Tax Act 1976, constitutes a debt payable to the Commissioner: an amount that under sections RA 10 and RD 70 of the Income Tax Act 2007 or section NE 5 of the Income Tax Act 2004 or of the Income Tax Act 1994 or section 336ZF of the Income Tax Act 1976 constitutes a debt payable to the Commissioner: an amount of unpaid tax subject to Part 10A: an amount of unpaid contribution that was payable under subpart 1 of Part 3 of the KiwiSaver Act 2006: an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that relates to a compulsory employer contribution: an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of the KiwiSaver Act 2006 613 Part 10 s 157 Tax Administration Act 1994 Reprinted as at 1 April 2020
 taxpayer— (a) (b) in relation to income tax within the meaning of paragraphs (b) and (d) of the definition of income tax in this subsection, includes an employer and a PAYE intermediary; and in relation to income tax within the meaning of paragraph (e) of the def- inition of income tax in this subsection, includes an employer.
(11) For the purposes of the definition of amount payable in subsection (10), money that is on deposit or is deposited to the credit of a taxpayer includes money that— (a) (b) is held in a joint bank account in the name of the taxpayer and 1 or more other persons; and can be withdrawn from the account by or on behalf of the taxpayer with- out a signature or other authorisation being required at the time of the withdrawal from, or on behalf of, the other person or persons.
(12) Subsection (11) does not apply when the joint bank account is an account of a partnership that files a return of income under section 33(1).

Compare: 1976 No 65 s 400; 1994 No 76 s 72 Section 157(1): replaced (with effect on 1 April 1997), on 23 September 1997, by section 99(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 157(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 157(1)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 157(1A): inserted (with effect on 1 April 1997), on 23 September 1997, by section 99(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 157(1B): inserted (with effect on 1 April 1997), on 23 September 1997, by section 99(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 157(4): amended, on 2 June 2016, by section 172(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 157(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 157(5): replaced, on 2 June 2016, by section 172(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 157(5B): inserted, on 2 June 2016, by section 172(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 157(6): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 157(10) amount payable paragraph (c): amended, on 29 August 2011, by section 186 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 157(10) amount payable paragraph (cb): inserted, on 29 August 2011, by section 186 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 157(10) amount payable paragraph (e): repealed, on 2 June 2016, by section 172(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

614 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10 s 157 Section 157(10) amount payable paragraph (f): repealed, on 3 June 2017, by section 4(2) of the Statutes Repeal Act 2017 (2017 No 23).
Section 157(10) amount payable paragraph (g): repealed, on 3 June 2017, by section 4(2) of the Statutes Repeal Act 2017 (2017 No 23).

Section 157(10) income tax paragraph (a): replaced (with effect on 1 April 1995), on 23 September 1997, by section 99(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 157(10) income tax paragraph (a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 157(10) income tax paragraph (a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 157(10) income tax paragraph (b): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2001 (2001 No 130).

Section 157(10) income tax paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 157(10) income tax paragraph (b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 157(10) income tax paragraph (b): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
Section 157(10) income tax paragraph (b): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 157(10) income tax paragraph (bb): inserted, on 1 April 2003, by section 140(1) of the Taxa- tion (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 157(10) income tax paragraph (bb): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 157(10) income tax paragraph (bb): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 157(10) income tax paragraph (c): amended, on 1 April 2019, by section 361 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 157(10) income tax paragraph (c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 157(10) income tax paragraph (c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 157(10) income tax paragraph (e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 157(10) income tax paragraph (e): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

615 Part 10 s 157A Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 157(10) income tax paragraph (f): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 111(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 157(10) income tax paragraph (g): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 157(10) income tax paragraph (h): inserted, on 1 April 2008, by section 22 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 157(10) income tax paragraph (i): inserted, on 1 April 2008, by section 22 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 157(10) penalty: repealed, on 26 July 1996, by section 45(2) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 157(10) taxpayer: replaced, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 140(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 157(11): inserted, on 21 December 2010, by section 161 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 157(12): inserted, on 21 December 2010, by section 161 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
157A Application of Parts 7 and 9 to defaulters (1) A person, not being an employer, who— (a) receives a notice requiring the person to deduct or extract an amount from payments to a taxpayer from the Commissioner under— (i) (ii) (iii) (iv) (v) section 157 of this Act; or section 43 of the Goods and Services Tax Act 1985; or section 154 of the Child Support Act 1991; or section 193 of the Student Loan Scheme Act 2011; or another tax law specifying obligations in relation to withholdings or deductions of tax that operates by incorporating, or by refer- ence to, section 157; and (b) fails to comply with the Commissioner’s notice,— is liable to prosecution for an offence under Part 9 but is not liable— (c) (d) to pay interest on the amount of unpaid tax under Part 7; or to pay a civil penalty under Part 9.
(2) Subsection (1) overrides all other provisions of this Act.

Section 157A: inserted, on 26 July 1996, by section 46 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 157A(1)(a)(iv): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
158 Procedure in High Court where defendant absent from New Zealand In any action in the High Court for the recovery of tax from a defendant absent from New Zealand the High Court may grant leave to serve the writ out of 616 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10 s 162 New Zealand, or to proceed without service in the same manner as may be pro- vided in other cases by the rules of the High Court for the time being in force, save that no security shall be required from the Commissioner.
Compare: 1976 No 65 s 401 159 Procedure in District Court where defendant absent from New Zealand In an action in the District Court for the recovery of tax, if the defendant is absent from New Zealand or cannot after reasonable inquiry be found, service of the notice of claim may, with the leave of a District Court Judge, be effected by delivery of a duplicate or sealed copy of the notice of claim to the defendant in a way described in section 14F(2).
Compare: 1976 No 65 s 402 Section 159: amended, on 1 March 2017, by section 261 of the District Court Act 2016 (2016 No 49).

Section 159: amended, on 2 June 2016, by section 173 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 159: amended, on 29 August 2011, by section 187 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
160 Commissioner may appear in legal proceedings by officer of Public Service In any action in the District Court for the recovery of tax, the Commissioner may, if the Commissioner thinks fit, appear by some officer in the Public Ser- vice, and the statement of any person so appearing that the person is such an officer and that the person appears for the Commissioner shall be sufficient evi- dence of the facts so stated and of the person’s authority in that behalf.
Compare: 1976 No 65 s 403 Section 160: amended, on 1 March 2017, by section 261 of the District Court Act 2016 (2016 No 49).

161 Costs against Commissioner In all proceedings in any court for the recovery of tax, costs may be awarded to or against the Commissioner in the same manner as in other cases, but all costs so awarded against the Commissioner shall be payable out of money appropri- ated by Parliament, and not otherwise.
Compare: 1976 No 65 s 404 162 Proceedings not affected by vacancy or change in office of Commissioner No action instituted by the Commissioner for the recovery of tax, and no pro- ceedings objecting to or challenging an assessment of tax or other disputable decision, shall abate by reason of any vacancy in the office of Commissioner, or shall be deemed defectively constituted by reason of any change in the holder of that office, and every such action or proceeding shall be continued in the ordinary course as if the Commissioner and the Commissioner’s successors in office were a corporation sole.
Compare: 1976 No 65 s 405 617 Part 10 s 163 Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 162: amended, on 1 October 1996, by section 47 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

163 No limitation of action to recover tax No relief in respect of a claim for recovery of tax is barred or otherwise affected by the following: (a) (b) the Limitation Act 2010: any other enactment that prescribes a limitation period or other limita- tion defence.
Compare: 1976 No 65 s 406 Section 163: replaced, on 1 January 2011, by section 58 of the Limitation Act 2010 (2010 No 110).
164 Crown Proceedings Act 1950 not affected Nothing in this Act or the Income Tax Act 2007 shall be so construed as to limit or affect the operation of the Crown Proceedings Act 1950, and all rights and remedies conferred upon the Crown by that Act and by this Act and the Income Tax Act 2007 shall co-exist, and may be exercised independently of one another, and tax may be recovered accordingly.
Compare: 1976 No 65 s 407 Section 164: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
165 Recovery of tax paid by one person on behalf of another Every person who under this Act pays any tax for or on behalf of any other per- son shall be entitled to recover the amount so paid from that other person as a debt, or to retain or deduct that amount out of or from any money which is or becomes payable by the person to that other person; and if the person has paid the tax as mortgagee, then, until repaid, it shall be deemed to form part of the money secured by the mortgage, and shall bear interest at the same rate accord- ingly.
Compare: 1976 No 65 s 408 165AA Recovery of tax paid by superannuation fund [Repealed] Section 165AA: repealed, on 1 April 2011, by section 173 of the Taxation (Annual Rates, Trans-Tas- man Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
165A Recovery of excess tax credits allowed If the Commissioner is satisfied that a credit of tax allowed or credited to a per- son under a tax law exceeded the amount properly allowable or able to be credited to the person under that tax law, the Commissioner may recover the amount of the excess from the person in the same manner, with any necessary modifications, as if the excess were income tax payable under the Income Tax Act 2007.
(1) 618 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10 s 166 (2) Subsection (1) is subject to sections LA 3 to LA 5, LJ 7, and LK 4 of the Income Tax Act 2007.

Section 165A: replaced, on 26 March 2003 (applying for 2002–03 and subsequent income years), by section 141(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provi- sions) Act 2003 (2003 No 5).
Section 165A(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 165A(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
165B Recovery of overpaid refunds: NRWT (1) (2) (3) This section applies for the purposes of the NRWT rules when the amount of a refund made to a person is more than the amount properly refundable to them.

The Commissioner may recover the amount overpaid as if it were income tax.

If the person has led the Commissioner by wilful default or neglect to pay the refund, the amount of the overpayment is due on the date the refund was paid.
In every other case, the amount of the overpayment is due on the 5th working day of the month after that in which the Commissioner notifies the person that the amount of the overpayment is payable.

Compare: 2004 No 35 s NG 16(5) Section 165B: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
166 Tax paid in excess may be set off against additional tax when assessment reopened (1) Subject to sections OA 2(5), RA 19, RA 20, RM 13 to RM 17, RM 32, and RZ 6 of the Income Tax Act 2007 and section 104B of this Act, in any case where, upon the investigation by the Commissioner of the liability of a taxpayer for tax over a group of successive years,— (a) (b) the Commissioner assesses the taxpayer with tax for a tax year in respect of which no assessment has been made previously, or amends an assess- ment for any year so as to increase the amount of the assessment; and the Commissioner is satisfied that in respect of a tax year within that group of years tax has been paid in excess of the amount properly pay- able,— the Commissioner may, to the extent that in the Commissioner’s opinion is equitable, allow any amount so paid in excess to be deducted from or set off against any tax due and unpaid for any year or years within that group of years, notwithstanding that the time limited for the making of a refund of any tax so paid in excess may have expired.
619 Part 10 s 166B Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) This section shall apply with respect to tax assessed whether before or after the commencement of this Act and whether under this Act or under the income tax provisions of any former Act.

Compare: 1976 No 65 s 410 Section 166(1): amended, on 1 April 2017, by section 339 of the Taxation (Annual Rates for 2016– 17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 166(1)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 166(1)(a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 231(1)(b) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 166(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
166B Shipping business of absentee taxpayer (1) This section applies if an assessment is made in relation to— (a) an absentee who carries on a shipping business carrying goods or pas- sengers; or (b) a person who— (i) (ii) is the master of a ship owned by or under charter to the absentee; and is treated as an agent under section HD 21 of the Income Tax Act 2007.

(2) The Commissioner may require a Customs officer to withhold the clearance of the ship pending the payment of any tax assessed.
Compare: 2004 No 35 s HK 18 Section 166B: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
167 Recovery of tax and payments from employers or PAYE intermediaries Deductions Every amount of tax or combined tax and earner-related payment withheld or deducted under the PAYE rules and, where applicable, section 115 of the Acci- dent Rehabilitation and Compensation Insurance Act 1992 or section 285 of the Accident Insurance Act 1998 or section 221 of the Accident Compensation Act 2001, shall be held in trust for the Crown, and any amount so held in trust shall not be property of the employer liable to execution, and, in the event of the bankruptcy or liquidation of the employer or of an assignment for the bene- fit of the employer’s creditors, shall remain apart, and form no part of the estate in bankruptcy, liquidation, or assignment.
(1) 620 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10 s 167 (2) When an amount of tax or combined tax and earner-related payment has been withheld or deducted under the PAYE rules and, where applicable, section 115 of the Accident Rehabilitation and Compensation Insurance Act 1992 or sec- tion 285 of the Accident Insurance Act 1998 or section 221 of the Accident Compensation Act 2001, and the employer has failed to deal with the amount of the tax or payment withheld or deducted (or any part of it) in the manner required by subsection (1) or the PAYE rules, the amount of the tax or payment for the time being unpaid to the Commissioner shall, in the application of the assets of the employer, rank as follows: (a) where the employer is, or one of whom is, an individual, upon the employer’s bankruptcy or upon the employer’s making an assignment for the benefit of the employer’s creditors, the amount of the tax or pay- ment shall rank without limitation in amount, and notwithstanding any- thing in any other Act, in order of priority immediately after preferential claims for wages or other sums payable to or on account of any servant or worker or apprentice or articled clerk, and in priority to all other claims: (b) where the employer is a company, upon the liquidation of the company, the amount of the tax or payment shall have the ranking provided for in Schedule 7 of the Companies Act 1993 (whether or not the company has been incorporated or registered under that Act); and (c) where the employer is a company, upon the appointment of a receiver on behalf of the holder of any debenture given by the company secured by a charge over any property of the company, or upon possession being taken on behalf of the debenture holder of the property, the amount of the tax or payment shall have the ranking provided for in Schedule 7 of the Companies Act 1993 (whether or not the company has been incorp- orated or registered under that Act), as if the receiver were a liquidator.
(2B) This section applies to a person instead of an employer if— (a) the person is acting as a PAYE intermediary for the employer in relation to an employee and a pay period; and (b) the employer, for the pay period, has— (i) (ii) paid to the person the salary or wages relating to the employee as required by sections RP 9 to RP 11 of the Income Tax Act 2007: provided the information required by the person as required by section RP 8(b) of that Act.
(2C) For the purpose of applying this section to a person acting as a PAYE inter- mediary, a reference to an employer is to be read as a reference to a person acting as a PAYE intermediary.

(3) (4) This section shall apply notwithstanding anything in any other Act.

In this section— 621 Part 10 s 167 Tax Administration Act 1994 Reprinted as at 1 April 2020 tax deduction, or combined tax and earner-related payment, does not include any late payment penalty or any shortfall penalty.
Compare: 1976 No 65 s 365; 1994 No 76 s 56 Section 167 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 167 heading: amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 142(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 167(1): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 167(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 167(1): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
Section 167(1): amended, on 1 April 2000, by section 9(1) of the Accident Insurance Amendment Act 2000 (2000 No 6).

Section 167(2): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 167(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 167(2): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 167(2): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 167(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 167(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 167(2)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 167(2B): inserted (with effect on 26 March 2003), on 25 November 2003 (applying for pay periods beginning on and after 1 April 2004), by section 136(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 167(2B)(b)(i): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 167(2B)(b)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 167(2C): inserted (with effect on 26 March 2003), on 25 November 2003 (applying for pay periods beginning on and after 1 April 2004), by section 136(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
622 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10 s 168 Section 167(3): amended, on 5 December 2013, by section 14 of the Companies Amendment Act 2013 (2013 No 111).

Section 167(4) floating charge: repealed, on 1 May 2002, by section 191(1) of the Personal Property Securities Act 1999 (1999 No 126).
Section 167(4) tax deduction or combined tax and earner-related payment: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires other- wise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 167(4) tax deduction or combined tax and earner-related payment: amended, on 26 July 1996, by section 49 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
168 Employer or PAYE intermediary failing to withhold or deduct tax or payments (1) Where an employer fails to withhold or deduct an amount of tax or combined tax and earner-related payment in accordance with the employer’s obligations under the PAYE rules and, where applicable, section 115 of the Accident Rehabilitation and Compensation Insurance Act 1992 or section 285 of the Accident Insurance Act 1998 or section 221 of the Accident Compensation Act 2001, the amount in respect of which default has been made shall constitute a debt payable by the employer to the Commissioner, and shall be deemed to have become due and payable to the Commissioner on the date on which under section RD 4 of the Income Tax Act 2007 the employer would have been required to pay to the Commissioner the tax or combined tax and earner-related payment.
(2) The right of the Commissioner to recover from the employer the amount in respect of which default has been made shall be in addition to any right of the Commissioner to recover that amount from the employee under the PAYE rules; and nothing in those rules shall be construed as preventing the Commis- sioner from taking such steps as the Commissioner thinks fit to recover that amount from the employer and from the employee concurrently, or from recov- ering that amount wholly from the employer or from the employee or partly from the employer and partly from the employee.
(3) Where any amount, including a penalty, recoverable in accordance with the PAYE rules from the employee is in fact paid by the employer, the amount so paid may be recovered by the employer from the employee.
(4) This section applies to a person instead of an employer if the person is acting as a PAYE intermediary for the employer in relation to an employee and a pay period, and the employer, for the pay period, has— (a) (b) paid to the person the salary or wages relating to the employee as required by sections RP 9 to RP 11 of the Income Tax Act 2007: provided the information required by the person as required by section RP 8 of that Act.
623 Part 10 s 169 Tax Administration Act 1994 Reprinted as at 1 April 2020 (5) For the purpose of applying this section to a person acting as a PAYE inter- mediary, references to an employer are to be read as references to a person acting as a PAYE intermediary.

Compare: 1976 No 65 s 366 Section 168 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 168 heading: amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 143(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 168(1): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 168(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 168(1): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 168(1): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).
Section 168(4): inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 143(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).

Section 168(4)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 168(4)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 168(5): inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 143(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).
169 Unpaid tax payments, etc, to constitute charge on employer’s or PAYE intermediary’s property (1) Where an employer fails wholly or in part to withhold or deduct an amount of tax or combined tax and earner-related payment in accordance with the employer’s obligations under the PAYE rules and, where applicable, section 115 of the Accident Rehabilitation and Compensation Insurance Act 1992 or section 285 of the Accident Insurance Act 1998 or section 221 of the Accident Compensation Act 2001, or is liable to pay any sum to the Commissioner under the PAYE rules and, where applicable, that section 115 or that section 285 or that section 221, an amount equal to the total for the time being unpaid to the Commissioner in respect of that tax, payment, or sum, (including any late pay- ment penalty or shortfall penalty), and in respect of any judgment obtained for that tax, payment, or sum, (including any costs, fees, or expenses included in the judgment or otherwise payable by the employer to the Commissioner in 624 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10 s 169 respect of the judgment) shall be a charge on all the real and personal property of the employer.
(1B) This section applies to a person instead of an employer if the person is acting as a PAYE intermediary for the employer in relation to an employee and a pay period, and the employer, for the pay period, has— (a) (b) paid to the person the salary or wages relating to the employee as required by sections RP 9 to RP 11 of the Income Tax Act 2007: provided the information required by the person as required by section RP 8(b) of that Act.
(1C) For the purpose of applying this section to a person acting as a PAYE inter- mediary, references to an employer are to be read as references to a person acting as a PAYE intermediary.

(2) Every charge created by this section shall be subject to all mortgages, charges, or encumbrances existing at the time of the creation of the charge, but, subject to this section, shall have priority over all other mortgages, charges, or encum- brances.
Notwithstanding anything in any other Act, if any property subject to the charge created by this section is also subject to a charge created by that other Act, the charges shall rank equally with each other unless by virtue of that Act the charge so created would be deferred to the charge created by this section.
(3) Despite section 23(b) of the Personal Property Securities Act 1999, if a charge affects property of a particular kind and the provisions of a registration Act applicable to the property provide for the registration of charges or security interests over property of that kind, the Commissioner may have particulars of that charge recorded on the register without payment of any fee.
(4) (4B) Particulars recorded under subsection (3) are to operate and take priority according to the provisions of the applicable registration Act.

If a mortgage that affects the same property is registered before the registration of the charge under this section and money secured by the mortgage is advanced after the registration of the charge under this section, the charge has priority over the mortgage in respect of that money.
(5) On the satisfaction of a registered charge, the Commissioner must release the charge in the manner required by the Act under which it was registered, with such modifications as may be necessary, and without being required to pay a fee.
(6) Any charge created by this section which is registered against any property shall operate to secure any amount secured by any prior unregistered charge and unpaid at the time of the registration of the charge, and also to secure any amount secured by any charge coming into existence after the registration of the charge, to the intent that the registered charge shall operate to secure the total of all amounts for the time being owing by the employer under all charges created by this section.
625 Part 10 s 169 Tax Administration Act 1994 Reprinted as at 1 April 2020 (7) If any amount constitutes by virtue of this section a charge on any property the High Court may make such order as it thinks fit, either for the sale of that prop- erty or any part of that property, or for the appointment of a receiver of the rents, profits, or income of that property, and for the payment of the amount of the charge and the costs of the Commissioner out of the proceeds of the sale or out of the rents, profits, or income.
(8) Where any property has been sold under any such order, the High Court may, on the application of the purchaser or the Commissioner, make an order vesting the property in the purchaser.
(9) Every such vesting order shall have the same effect as if all persons entitled to the property had been free from all disability and had duly executed all proper conveyances, transfers, and assignments of the property for such estate or inter- est as is specified in the order, and in the case of land which is subject to the Land Transfer Act 2017 the purchaser’s title to that land shall be registered accordingly.

(10) This section shall apply subject to section 167.
(11) In this section, registration Act, in relation to any property, includes— (a) subpart 5 of Part 3 of the Land Transfer Act 2017, in every case where the property is land or an interest in land (including a mortgage): (b) the Personal Property Securities Act 1999.
Compare: 1976 No 65 s 367; 1994 No 76 s 57 Section 169 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 169 heading: amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 144(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 169(1): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 169(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 169(1): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
Section 169(1): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 169(1): amended, on 26 July 1996, by section 50 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 169(1B): inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 144(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 169(1B)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

626 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10 s 170 Section 169(1B)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 169(1C): inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 144(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 169(3): replaced, on 25 November 2003, by section 137(1) of the Taxation (GST, Trans-Tas- man Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 169(4): replaced, on 25 November 2003, by section 137(1) of the Taxation (GST, Trans-Tas- man Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 169(4B): inserted, on 25 November 2003, by section 137(1) of the Taxation (GST, Trans-Tas- man Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 169(5): replaced, on 25 November 2003, by section 137(1) of the Taxation (GST, Trans-Tas- man Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 169(9): amended, on 12 November 2018, by section 250 of the Land Transfer Act 2017 (2017 No 30).

Section 169(9): amended, on 25 November 2003, by section 137(2) of the Taxation (GST, Trans-Tas- man Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 169(11): replaced, on 25 November 2003, by section 137(3) of the Taxation (GST, Trans- Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 169(11)(a): amended, on 12 November 2018, by section 250 of the Land Transfer Act 2017 (2017 No 30).
170 Recovery of RWT (1) (2) The amount of RWT withheld under the RWT rules by any person shall be held in trust for the Crown, and any amount so held in trust shall not be property of the person liable to execution, and, in the event of the bankruptcy or liquidation of the person or an assignment for the benefit of the person’s creditors, shall remain apart, and form no part of the estate in bankruptcy, liquidation, or assignment.
The provisions of section 167(2) shall apply to any amount of RWT made in accordance with the RWT rules by any person as if it were tax to which that section refers and as if the person were the employer to which that section refers.

(3) This section shall apply notwithstanding anything in any other Act.
Compare: 1976 No 65 s 327Q Section 170 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 170(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 170(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 170(3): amended, on 5 December 2013, by section 14 of the Companies Amendment Act 2013 (2013 No 111).
627 Part 10 s 171 Tax Administration Act 1994 Reprinted as at 1 April 2020 171 Person failing to withhold RWT (1) Where a person fails to withhold RWT in accordance with that person’s obliga- tions under the RWT rules, the amount in respect of which default has been made shall constitute a debt payable by that person to the Commissioner, and shall be deemed to have become due and payable to the Commissioner on the day on which it would have been due to be paid to the Commissioner had the tax been correctly withheld.
(2) The right of the Commissioner to recover from the person the amount in respect of which default has been made shall be in addition to any right of the Commissioner to recover from the recipient of that amount any income tax in respect of an income tax liability that would have arisen if the only income of the recipient were resident passive income of which that amount formed part; and nothing in the RWT rules shall be construed as preventing the Commis- sioner from taking such steps as the Commissioner thinks fit to recover that amount from both of those persons concurrently, or from recovering that amount wholly from one of those persons, or partly from one and partly from the other of those persons.
(3) Notwithstanding subsections (1) and (2), where and to the extent to which any person (in this subsection referred to as the first person) otherwise liable to make payment of any amount in accordance with this section can satisfy the Commissioner that any other person has withheld RWT from the resident pas- sive income which the first person failed to withhold, for the purposes of this section and section 172 only in determining any liability of the first person under this section or section 172, that tax made by the other person shall be deemed to be made by the first person.
Compare: 1976 No 65 s 327S Section 171 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 171(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 171(2): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 477 of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 171(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 171(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 171(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
628 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10A s 173A 172 Unpaid RWT constitutes charge on payer’s property (1) Where a person fails wholly or in part to withhold RWT in accordance with that person’s obligations under the RWT rules, or is liable to pay any sum to the Commissioner under the RWT rules, an amount equal to the total for the time being unpaid to the Commissioner in respect of that tax or that sum (including any late payment penalty or shortfall penalty), and in respect of any judgment obtained for that amount or sum (including any costs, fees, or expenses included in the judgment or otherwise payable by the person to the Commissioner in respect of it) shall be a charge on all the real and personal property of the person.
(2) Subject to subsection (3), the provisions of section 169 (except subsection (10)) shall apply to every charge created by this section as if that charge were a charge created by section 169(1).

(3) Any amount secured by a charge under this section shall rank in any liquidation or receivership of a person that is a company, or any bankruptcy or assignment for the benefit of creditors of a person that is an individual, equally with any amounts secured under section 169.
Compare: 1976 No 65 s 327R Section 172 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 172(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 172(1): amended, on 26 July 1996, by section 51 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

173 Overpayment of family tax credit, etc [Repealed] Section 173: repealed, on 7 October 1998, by section 38 of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Part 10A Tax recovery agreements Part 10A: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

173A Application of Part This Part applies to tax recovery agreements negotiated between the govern- ment of a territory outside New Zealand and the Government of New Zealand.
Section 173A: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
629 Part 10A s 173B Tax Administration Act 1994 Reprinted as at 1 April 2020 173B Definitions In this Part— contested act of assistance means an act of or on behalf of a competent authority that a person affected by the act considers is inconsistent with a tax recovery agreement or this Part tax recovery agreement means— (a) a convention or an agreement negotiated to assist in the recovery of unpaid tax due to either or both of the Governments that are parties to the convention or the agreement that has— (i) been brought into effect by Order in Council under section 173C; and (ii) entered into force according to its tenor; or (b) a double tax agreement, to the extent that it provides for the recovery of unpaid tax.
Section 173B: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 173B competent authority: repealed, on 1 July 2014, by section 176 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 173B contested tax: repealed, on 8 December 2009, by section 142 of the Taxation (Conse- quential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).

173C Tax recovery agreements (1) The Governor-General may, by Order in Council, declare that a tax recovery agreement has effect for unpaid tax.

(2) A tax recovery agreement has effect— (a) even if a provision in the agreement is inconsistent with a provision in this Act or in any other enactment; and (b) subject to this Part.
Section 173C: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

173D Taxes that may be recovered To the extent that the taxes are prescribed in a tax recovery agreement, the agreement may provide for assistance in the recovery of taxes that are imposed by the laws of New Zealand and the territory with which the agreement is negotiated.
For the purposes of this Part, assistance in the recovery of taxes includes assistance in the recovery of charges associated with the taxes, whether inter- est, administrative penalties, costs of collection or conservancy, or another rela- ted amount.
(1) (2) 630 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10A s 173G Section 173D: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 173D(2): inserted (with effect on 1 April 2008), on 6 October 2009 (applying in relation to events and periods occurring before or after 1 April 2008), by section 690(1) of the Taxation (Inter- national Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

173E Requests for assistance (1) A competent authority may make a request for assistance under a tax recovery agreement.
(2) A request for assistance must be accompanied by— (a) written particulars of— (i) (ii) the amount of unpaid tax to which the request for assistance in recovery relates; and the extent, if any, to which the requesting party considers the unpaid tax is contested; and (b) a declaration made by the applicant’s competent authority that the unpaid tax is a tax prescribed in the agreement and that any other condi- tions in the tax recovery agreement concerning the making of a request have been complied with; and (c) a certified or notarized copy of the instrument that allows enforcement of the unpaid tax in the state of the applicant.
Section 173E: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
173F Scope of assistance (1) Subject to subsections (2) and (3), when assisting a competent authority in response to a request made under a tax recovery agreement, the Commissioner may apply any provision or exercise any authority, discretion, power, provi- sion, or right that is available to the Commissioner under the laws of New Zea- land.

(2) Parts 4A, 5, 5A, 6, 7, 8, 8A, 9, except sections 143C to 143E, and Part 12, except sections 203 to 205, do not apply to this Part.
(3) Part 11 applies to this Part.

Section 173F: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
173G Limitations on assistance in recovery (1) The Commissioner may assist in recovering an amount of unpaid tax only if— (a) (b) payment of the amount is enforceable under the laws of the state of the applicant requesting assistance under a tax recovery agreement; and the amount is owed by a person who cannot, under the laws of the state of the applicant, prevent collection of the amount.
631 Part 10A s 173H Tax Administration Act 1994 Reprinted as at 1 April 2020 (1B) The circumstances in which the Commissioner may provide assistance under this section include the following in relation to the amount of unpaid tax: (a) (b) (c) (d) (e) the period within which the person may exercise a right to contest the assessment has expired: the person has withdrawn an objection in relation to the amount: the person has waived a right to contest the assessment: the person is required to pay some or all of the amount, regardless of any right to contest the assessment: the person is otherwise unable, under the laws of the state of the appli- cant, to prevent collection of the amount.
(1C) For the purposes of this section and section 173E(2)(a), the amount referred to in subsection (1) is an uncontested amount.
(2) Subsection (1) does not apply if, after consultation, the competent authorities determine that the taxpayer to whom the request for assistance relates— (a) acknowledges that the amount of unpaid tax will no longer be contested; or (b) may leave New Zealand in order to defeat recovery action; or (c) may take steps in relation to the existence or location of the taxpayer’s assets that make it more difficult for the Commissioner to recover the unpaid tax; or (d) is contesting the assessment solely to delay or frustrate recovery action.
(3) Assistance must not be given— (a) (b) for an amount of unpaid tax that became uncontested more than 6 years before the tax recovery agreement entered into force in New Zealand; or if the request for assistance is first made more than 15 years after the date on which the unpaid tax became uncontested.

Section 173G: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 173G(1): replaced, on 8 December 2009, by section 143 of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).

Section 173G(1B): inserted, on 8 December 2009, by section 143 of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).

Section 173G(1C): inserted, on 8 December 2009, by section 143 of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
173H Contested act of assistance (1) This section applies to a contested act of assistance and applies whether or not another remedy is available under the laws of New Zealand or the laws of the other party to a tax recovery agreement.

632 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10A s 173J (2) A person that claims to be affected by a contested act of assistance may advise the competent authority of the reasons why the person considers the act is a contested act of assistance.
(3) On receipt of a request under subsection (2), the competent authority must, without undue delay,— (a) (b) endeavour to resolve with the person the dispute concerning the contes- ted act of assistance; or refer the request, together with reasons, to the competent authority of the other territory, and endeavour, by mutual agreement, to resolve the dis- pute.
Section 173H: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

173I Rights of appeal (1) A taxpayer may appeal to the District Court on a question of law or fact that arises from the exercise of any authority, discretion, power, provision, or right by the Commissioner or another competent authority under this Part.
(2) The District Court may reverse or modify the effect of the authority, discretion, power, provision, or right exercised, or refer the matter back to the Commis- sioner or the other competent authority for further consideration.

Section 173I: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
173J Certificates given by Commissioner (1) The Commissioner may sign a certificate on any matter referred to in subsec- tion (2) if the Commissioner first determines that assistance may be given under this Part.

(2) A certificate under subsection (1) may include the following: (a) (b) that the request is made under section 173E: that the request complies with this Part.
(3) In all proceedings concerning an act of the Commissioner to which section 173F(1) refers, a certificate purporting to be given under subsection (1) is, in the absence of proof to the contrary, sufficient evidence of the matters certified by the certificate.

Section 173J: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
633 Part 10B s 173K Tax Administration Act 1994 Reprinted as at 1 April 2020 Part 10B Transfers of excess tax Part 10B: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Mis- cellaneous Provisions) Act 2002 (2002 No 32).
173K Application (1) This Part applies if tax has been paid in excess of the amount properly pay- able— (a) to the extent that the tax paid in excess by or on behalf of a taxpayer is refundable and after the date the tax was paid, and before it is transferred under this Part, has not been applied to satisfy a tax liability or other amount due: (b) to allow the Commissioner to transfer all or part of the excess at the tax- payer’s request.
(2) For the purpose of the Inland Revenue Acts— (a) (b) tax transferred by the transferor is treated as a refund to the transferor on the date of transfer; and tax transferred to the transferee is treated as tax paid by the transferee on the date of transfer, except for the purpose of imposing a shortfall pen- alty under Part 9.

Section 173K: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Transfer rules Heading: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscel- laneous Provisions) Act 2002 (2002 No 32).

173L Transfer of excess tax within taxpayer’s accounts (1) A taxpayer or their agent may request that the Commissioner transfer an amount of the excess to another period or another tax type of the taxpayer.
If the date chosen under subsection (2) is after the start of the requested period for the taxpayer, the maximum amount that the Commissioner may transfer is the total of— (a) (b) (c) debt owing by the taxpayer to the Commissioner for the requested period at the date chosen under subsection (2); and the taxpayer’s deferrable tax for the requested period at the date chosen under subsection (2); and the amount of an adjustment for the requested period under a notice of proposed adjustment, if there is no deferrable tax under paragraph (b) for the period; and (d) any amount agreed with the Commissioner.
(2) The taxpayer may choose the date on which the amount is transferred, being— 634 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10B s 173L (a) (b) (bb) (c) in the case of a GST refund provided by section 19C(8) or 20(5) of the Goods and Services Tax Act 1985, the applicable date set out in subsec- tion (2B): in the case of tax withheld or deducted on the taxpayer’s behalf, a day after the end of the accounting year in which the amount was withheld or deducted occurred: in the case of a tax credit for expenditure on research and development, a day after the end of the accounting year to which the credit relates: in any other case, a date that occurs on or after the date the excess tax is paid.
(2B) For the purposes of subsection (2)(a), the applicable date is— (a) when the taxpayer files their return before the due date, the earlier of— (i) (ii) the day on which the return is filed: the day after the end of the GST return period in which the refund arose: (b) when the taxpayer files their return on the due date, the day after the end of the GST period in which the refund arose: (c) when the taxpayer files their return after the due date, the day on which the return is filed.
(3) Despite subsection (2)(b) and (bb),— (a) (b) a taxpayer who has an early balance date must, for tax withheld or deducted on their behalf or a tax credit for expenditure on research and development, choose a day after the end of the tax year in which the amount was withheld or deducted or the tax year corresponding to the accounting year to which the credit relates: a taxpayer who has excess tax withheld or deducted on their behalf and has filed a tax return for the tax year in which the excess tax arises before the end of that tax year must, for the excess tax, choose the day on or after the date that the return is filed.
Section 173L: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 173L(1): replaced (with effect on 5 February 2017), on 21 February 2017, by section 125(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 173L(2): amended (with effect on 5 February 2017), on 21 February 2017, by section 125(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 173L(2)(a): amended (applying for taxable periods ending on or after 1 April 2018), on 29 March 2018, by section 362(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 173L(2)(a): amended (with effect on 5 February 2017), on 21 February 2017, by section 125(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

635 Part 10B s 173M Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 173L(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 173L(2)(bb): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for 2008– 09 and later income years), by section 691(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 173L(2B): inserted (applying for taxable periods ending on or after 1 April 2018), on 29 March 2018, by section 362(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
section 173L(2B)(a)(i): amended (with effect on 29 March 2018), on 23 March 2020, by section 236(1) (and see section 236(3) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

section 173L(2B)(c): amended (with effect on 29 March 2018), on 23 March 2020, by section 236(2) (and see section 236(3) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 173L(3): replaced, on 1 April 2019, by section 102 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

173M Transfer of excess tax to another taxpayer (1) A taxpayer or their agent may request that the Commissioner transfer an amount of the excess to another taxpayer.
If the date chosen under subsection (4) is after the start of the requested period for the other taxpayer, the maxi- mum amount that the Commissioner may transfer is the total of— (a) (b) (c) debt owing by that other taxpayer to the Commissioner at the date chosen under subsection (4) for the requested period; and the other taxpayer’s deferrable tax at the date chosen under subsection (4) for the requested period; and the amount of an adjustment for the requested period under a notice of proposed adjustment, if there is no deferrable tax under paragraph (b) for the period; and (d) any amount agreed with the Commissioner.
(2) A request may be made for a transfer between a taxpayer and— (a) (b) (c) (d) (e) (f) a company in the same group of companies; or a shareholder employee of the taxpayer; or a company in which the taxpayer is a shareholder employee; or a partner in the same partnership; or a relative; or a trustee of a family trust of which the taxpayer is a beneficiary; or (fb) a tax pooling intermediary’s tax pooling account; or (g) another taxpayer not listed in paragraphs (a) to (fb).
(3) A taxpayer, being a trustee of a family trust, may request a transfer to a benefi- ciary of the trust.
If the date chosen under subsection (4) is after the start of the 636 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10B s 173M requested period for the beneficiary, the maximum amount that the Commis- sioner may transfer is the total of— (a) (b) (c) debt owing by the beneficiary to the Commissioner at the date chosen under subsection (4) for the requested period; and the beneficiary’s deferrable tax at the date chosen under subsection (4) for the requested period; and the amount of an adjustment for the requested period under a notice of proposed adjustment, if there is no deferrable tax under paragraph (b) for the period; and (d) any amount agreed with the Commissioner.
(4) The taxpayer may choose the date on which the amount is transferred, being— (a) (ab) if subsection (2)(a) to (2)(f) or subsection (3) applies, a date allowed by section 173L: if subsection (2)(fb) applies, a date that occurs on or after the date of the request: (b) if subsection (2)(g) applies, the later of the following dates: (i) (ii) a date that occurs on or after the date of the request; and a date that occurs after the date that the relevant return is filed for the period in which the excess arose.
(5) In this section— family trust means a trust that is established primarily to benefit— (a) (b) (c) a natural person for whom the settlor has natural love and affection; or an organisation or a trust whose income is exempt under section CW 41 or CW 42 of the Income Tax Act 2007; or a natural person that satisfies paragraph (a) and an organisation or a trust that satisfies paragraph (b) relative means, in relation to a person, another person connected with the per- son by blood relationship, marriage, civil union or de facto relationship, or adoption.
(6) For the purpose of the relative definition— (a) (b) (c) persons are connected by blood relationship if one is the child of the other: persons are connected by marriage, civil union or de facto relationship if one person is in a marriage, civil union or de facto relationship with the other: persons are connected by adoption if one has been adopted as the child of the other.
(7) [Repealed] 637 Part 10B s 173MB Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 173M: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 173M(1): replaced (with effect on 5 February 2017), on 21 February 2017, by section 126(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 173M(2)(fb): inserted, on 6 October 2009, by section 692(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 173M(2)(g): replaced, on 6 October 2009, by section 692(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 173M(3): replaced (with effect on 5 February 2017), on 21 February 2017, by section 126(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 173M(4): amended (with effect on 5 February 2017), on 21 February 2017, by section 126(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 173M(4)(ab): inserted, on 6 October 2009, by section 692(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 173M(5) family trust paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 173M(5) relative: amended, on 26 April 2005, by section 3(1) of the Tax Administration Amendment Act 2005 (2005 No 22).

Section 173M(6)(b): replaced, on 26 April 2005, by section 3(1) of the Tax Administration Amend- ment Act 2005 (2005 No 22).

Section 173M(7): repealed, on 26 April 2005, by section 3(1) of the Tax Administration Amendment Act 2005 (2005 No 22).
173MB Limitation on transfer by PAYE intermediary Despite sections 173L and 173M, and section RP 6(4) of the Income Tax Act 2007, interest on a payment made by a person to the Commissioner in acting as a PAYE intermediary for an employer— (a) may not be treated as tax overpaid by the person other than as a PAYE intermediary for the employer; and (b) may not be transferred to the person in another capacity or to another taxpayer.
Section 173MB: inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 145(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).

Section 173MB: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
173N Transfer of excess tax: tax credits Despite sections 173L and 173M, if a taxpayer makes a request to transfer a refund arising from a tax credit referred to in section 41A, the taxpayer may choose only the later of the following dates: (a) a date that occurs on or after the date of the request; and 638 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10B s 173P (b) a date that occurs after the date on which the taxpayer applies for a refund under section 41A.
Section 173N: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 173N heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 173N: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

173O Transfer of excess tax if no date specified by taxpayer (1) (2) If a taxpayer or their agent requests a transfer under this Part but does not choose the date on which the excess is transferred, the Commissioner may transfer the excess on a date on which the Commissioner considers appropriate.
Even if the Commissioner transfers the excess on a date on which the Commis- sioner considers appropriate, the taxpayer or their agent may subsequently choose a date allowed by sections 173L and 173M, and request that the Com- missioner transfer the excess on that date.

Section 173O: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Application of transfer rules to excess provisional tax Heading: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscel- laneous Provisions) Act 2002 (2002 No 32).
173P Transfer of excess provisional tax if provisional tax paid is more than taxpayer’s provisional tax liability, determined before assessment (1) This section applies in respect of excess provisional tax if— (a) (b) a taxpayer or their agent requests a transfer allowed by section 173L, section 173M(2)(a) to 173M(2)(f), or section 173M(3); and on the date that the Commissioner actions the request, the taxpayer has paid more provisional tax for a tax year than the provisional tax payable by that date; and (c) the request is actioned before an assessment is made under Part 6.
(2) The excess provisional tax that may be transferred on a particular date (date A) is calculated according to the formula: provisional tax paid − refunds − provisional tax liability where— provisional tax paid is the provisional tax paid for a tax year on or before date A, including: (a) voluntary payments made under section RC 12 of the Income Tax Act 2007; and (b) tax transferred to the taxpayer: 639 Part 10B s 173Q Tax Administration Act 1994 Reprinted as at 1 April 2020 refunds are the refunds of the provisional tax that are paid to the taxpayer on or before date A, including transfers by the taxpayer or offsets by the Commissioner against unpaid tax provisional tax liability is the provisional tax payable by date A.
(3) The Commissioner must not transfer an amount on date A if, as a result, the taxpayer would not satisfy their provisional tax liability in respect of the tax year on a date (date B) that falls after date A, unless the taxpayer requests a transfer back to their account to satisfy their provisional tax liability on date B.

Section 173P: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 173P(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 173P(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 173P(2) formula item provisional tax paid paragraph (a): amended, on 1 April 2008 (effect- ive for 2008–09 income year and later income years, unless the context requires otherwise), by sec- tion ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 173P(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
173Q Transfer of excess provisional tax if taxpayer estimates or revises estimate of residual income tax, determined before assessment (1) This section applies in respect of excess provisional tax if— (a) a taxpayer or their agent requests a transfer allowed by section 173L, section 173M(2)(a) to 173M(2)(f), or section 173M(3); and (b) on the date that the Commissioner actions the request, the taxpayer— (i) (ii) has paid provisional tax for a tax year based on an estimate of their residual income tax and, as a result of a revised estimate for the year, the taxpayer has paid more provisional tax than the revised estimate for the year; or pays provisional tax for a tax year in accordance with section RC 5(2) and (3) of the Income Tax Act 2007 and, as a result of esti- mating their residual income tax for the year, the taxpayer has paid more provisional tax than the estimated residual income tax for the year; and (c) the request is actioned before an assessment is made under Part 6.
(2) The excess provisional tax that may be transferred on a particular date (date A) is calculated according to the formula: provisional tax paid − refunds − estimated RIT where— 640 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10B s 173Q provisional tax paid is the provisional tax paid for a tax year on or before date A, including: (a) voluntary payments made under section RC 12 of the Income Tax Act 2007; and (b) tax transferred to the taxpayer refunds are the refunds of the provisional tax that are paid to the taxpayer on or before date A, including transfers by the taxpayer or offsets by the Commissioner against unpaid tax estimated RIT is the taxpayer’s estimated residual income tax or revised esti- mated residual income tax that would be due by date A for the purpose of calculating interest under Part 7, calculated as if the estimated residual income tax or revised estimated residual income tax were residual income tax and section 120KE(1) did not apply.
(3) The Commissioner must not transfer an amount on date A if, as a result,— (a) (b) a taxpayer to whom subsection (1)(b)(i) applies would not have paid, on a date (date B) that falls after date A, the amount of their revised estima- ted residual income tax that would have been due on date B under Part 7, calculated as if the revised estimated residual income tax were residual income tax and section 120K(4) did not apply, unless the taxpayer requests a transfer back to their account on or before date B; or a taxpayer to whom subsection (1)(b)(ii) applies would not have paid, on a date (date B) that falls after date A, the amount of their estimated residual income tax that would have been due on date B under Part 7, calculated as if the estimated residual income tax were residual income tax and section 120K(4) did not apply, unless the taxpayer requests a transfer back to their account on or before date B.
(4) The amount that may be transferred under subsection (2) may not be more than— (a) (b) if subsection (1)(b)(i) applies, the net provisional tax paid less the revised estimated residual income tax for the tax year: if subsection (1)(b)(ii) applies, the net provisional tax paid less the esti- mated residual income tax for the tax year.

Section 173Q: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 173Q(1)(b)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 173Q(1)(b)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 173Q(1)(b)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
641 Part 10B s 173R Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 173Q(2) formula item provisional tax paid paragraph (a): amended, on 1 April 2008 (effect- ive for 2008–09 income year and later income years, unless the context requires otherwise), by sec- tion ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 173Q(2) formula item estimated RIT: amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 259(1)(c) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 173Q(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 173Q(4)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 173Q(4)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
173R Transfer of excess tax if provisional tax is more than taxpayer’s residual income tax, determined after assessment (1) This section applies in respect of excess tax if— (a) (b) a taxpayer or their agent requests a transfer allowed by section 173L, section 173M(2)(a) to 173M(2)(f), or section 173M(3); and on the date that the Commissioner actions the request, the taxpayer has paid more provisional tax than the taxpayer’s residual income tax for a tax year.
(2) The excess provisional tax that may be transferred on a particular date (date A) is calculated according to the formula: provisional tax paid − refunds − residual income tax where— provisional tax paid is the provisional tax paid for the tax year on or before date A, including: (a) voluntary payments made under section RC 12 of the Income Tax Act 2007; and (b) tax transferred to the taxpayer refunds are the refunds of the provisional tax that are paid to the taxpayer on or before date A, including transfers by the taxpayer or offsets by the Commissioner against unpaid tax residual income tax is the taxpayer’s residual income tax that would be due by date A for the purpose of calculating interest under Part 7, calculated as if section 120KE(1) did not apply.
The Commissioner must not transfer an amount on date A if, as a result, the taxpayer would be liable to pay interest on unpaid tax under Part 7 or would have a late payment penalty imposed under Part 9 in respect of their provi- sional tax payments for the tax year on a date (date B) that falls after date A, (3) 642 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 10B s 173S unless the taxpayer requests a transfer back to their account so as to prevent interest or a late payment penalty being imposed on date B in respect of their provisional tax payments.
(4) The amount that may be transferred under subsection (2) may not be more than the net provisional tax paid for a tax year less the residual income tax for the year.

Section 173R: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 173R(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 173R(2) formula item provisional tax paid paragraph (a): amended, on 1 April 2008 (effect- ive for 2008–09 income year and later income years, unless the context requires otherwise), by sec- tion ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 173R(2) formula item residual income tax: amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 260(1)(b) of the Taxa- tion (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 173R(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 173R(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 173R(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Miscellaneous Heading: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscel- laneous Provisions) Act 2002 (2002 No 32).

173S Transfers of interest on overpaid tax (1) (2) (3) If the Commissioner is liable to pay interest to a taxpayer under Part 7, a tax- payer or their agent may request the Commissioner to transfer all or part of the interest to another period, another tax type of the taxpayer or to another tax- payer.
The Commissioner may only transfer the interest on the date that it would have been payable under Part 7, as if a transfer request had not been made.
If the date under subsection (2) is after the start of the requested period for the taxpayer or the other taxpayer, the maximum amount that the Commissioner may transfer is the total of— (a) debt owing by the taxpayer, or by the other taxpayer as the case may be, to the Commissioner for the requested period at the date under subsec- tion (2); and 643 Part 10B s 173T Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) the taxpayer’s, or the other taxpayer’s as the case may be, deferrable tax for the requested period at the date under subsection (1); and the amount of an adjustment for the requested period under a notice of proposed adjustment, if there is no deferrable tax under paragraph (b) for the period; and (d) any amount agreed with the Commissioner.
Section 173S: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 173S(3): inserted (with effect on 5 February 2017), on 21 February 2017, by section 127 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
173T Application of excess tax if taxpayer has unsatisfied tax liability If a taxpayer has excess tax and the Commissioner applies all or part of the excess in satisfaction of tax or another amount due, the taxpayer or their agent may request the Commissioner to apply all or part of the excess on a date allowed by section 173L.

Section 173T: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
173U Transfers of excess financial support Despite sections 173L and 173M, a taxpayer may not request a transfer under this Act of excess financial support, as defined in section 2(1) of the Child Sup- port Act 1991.

Section 173U: inserted, on 17 October 2002, by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Part 11 Remission, relief, and refunds 174 Application of Part to tax years before 1994 (1) Despite section 1(2), an application for the remission of a penalty imposed under an Inland Revenue Act must be considered under this Part.

(2) Despite section 1(2), section 413 of the Income Tax Act 1976 does not apply to an application for remission made on or after 1 April 1997.
Section 174: replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 113(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 174 heading: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
644 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 174A 174AA Power of Commissioner in respect of small amounts of refunds or tax payable Despite any other provision of this Act or the Income Tax Act 2007, the Com- missioner may write off tax, refrain from making an assessment of tax, refrain from collecting tax or refrain from refunding tax if— (a) (b) the balance of the tax payable is not more than $20; or the tax paid, withheld, or deducted is not more than $5.
Section 174AA: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 113(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 174AA: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 174AA: amended, on 1 April 2003, by section 146 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 174AA(b): replaced (with effect on 1 April 2008), on 30 March 2017 (applying to the tax on income derived in the 2008–09 and later income years), by section 340(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
174A Partial refunds of GST (1) The Commissioner may refund overpaid GST that a person pays— (a) (b) for a GST return period; or for more than 1 GST return period, if the return periods are the subject of one notice of proposed adjustment,— even if other GST liabilities of the person in respect of the GST return period or periods remain the subject of a notice of proposed adjustment or an out- standing assessment or assessments.
(2) The Commissioner must not refund overpaid GST under subsection (1) unless— (a) (b) (c) (d) the Commissioner considers there is no risk to the revenue in making the refund; and the person generally complies with all return and payment obligations under the Goods and Services Tax Act 1985; and the person is not in breach in any material respect of any of the taxpay- er’s other tax obligations; and after the refund is made, the person will have paid or be credited as hav- ing paid GST for the GST return period or periods in an amount at least equal to the GST that remains the subject of the notice of proposed adjustment or assessment or assessments referred to in subsection (1).
Section 174A: inserted, on 26 July 1996, by section 53 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

645 Part 11 s 175 Tax Administration Act 1994 Reprinted as at 1 April 2020 175 Small amounts of additional tax, etc, not to be charged [Repealed] Section 175: repealed, on 26 July 1996, by section 54 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

176 Recovery of tax by Commissioner (1) The Commissioner must maximise the recovery of outstanding tax from a tax- payer.
(2) Despite subsection (1), the Commissioner may not recover outstanding tax to the extent that— (a) (b) recovery is an inefficient use of the Commissioner’s resources; or recovery would place a taxpayer, being a natural person, in serious hard- ship.

(3) Despite subsection (2)(b), the Commissioner may take steps preparatory to, or necessary to, bankrupt the taxpayer, including debt proceedings in the District Court or the High Court.
Section 176: replaced, on 17 October 2002, by section 92(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 176(3): inserted, on 30 June 2014, by section 177 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
177 Taxpayer may request financial relief (1) A taxpayer, or a person on a taxpayer’s behalf, requests financial relief by either— (a) making a claim stating why recovery of the taxpayer’s outstanding tax or a relief company’s outstanding tax would place the taxpayer, being a nat- ural person, in serious hardship; or (b) requesting to enter into an instalment arrangement with the Commis- sioner.
(1B) For the purposes of this section, the Commissioner must consider the taxpay- er’s financial position at the date on which the request for financial relief is made.

(2) The Commissioner may require a taxpayer, or a person on a taxpayer’s behalf, to request financial relief under subsection (1)(a) by notice.
(3) Upon receiving a request, the Commissioner may— (a) (b) accept the taxpayer’s request; or seek further information from the taxpayer; or (c) make a counter offer; or (d) decline the taxpayer’s request.

(4) A taxpayer has 20 working days, or a longer period allowed by the Commis- sioner, to provide the information sought or to respond to a counter offer.
646 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 177A (5) If the Commissioner receives information or a response from a taxpayer out- side the time period allowed under subsection (4), the receipt of the informa- tion or the response will be treated as a new request for financial relief.

Section 177: replaced, on 17 October 2002, by section 92(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 177 heading: amended, on 2 June 2016, by section 174(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 177(1): amended, on 2 June 2016, by section 174(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 177(1)(a): amended, on 30 June 2014, by section 178(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 177(1)(b): amended, on 2 June 2016, by section 174(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 177(1B): replaced, on 30 June 2014, by section 178(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 177(1B): amended, on 2 June 2016, by section 174(4) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 177(2): amended, on 2 June 2016, by section 174(5) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 177(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
177A How to apply serious hardship provisions (1) Subsections (2), (3), and (4) provide the rules for the Commissioner to decide (the decision) whether,— (a) (b) (c) (d) for the purposes of section 176, recovery of outstanding tax would place a taxpayer, being a natural person, in serious hardship: for the purposes of section 177, the Commissioner may accept the tax- payer’s request for financial relief on the basis of a claim that recovery of the taxpayer’s outstanding tax or a relief company’s outstanding tax would place the taxpayer, being a natural person, in serious hardship: for the purposes of section 177B, an instalment arrangement entered into by a taxpayer or a relief company would place the taxpayer, being a nat- ural person, in serious hardship: for the purposes of section 177C, recovery of the outstanding tax would place the taxpayer, being a natural person, in serious hardship.
(2) The Commissioner makes a decision under this section by determining whether financial information, after allowing for payment of a relevant amount of out- standing tax, and subject to subsections (3) and (4), shows that the taxpayer would, after the request under section 177 (the request), likely have significant financial difficulties because, after the request,— (a) (b) the taxpayer or their dependant has a serious illness: the taxpayer would likely be unable to meet— 647 Part 11 s 177B Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) (ii) minimum living expenses estimated according to normal commu- nity standards of cost and quality: the cost of medical treatment for an illness or injury of the tax- payer, or of their dependant: (iii) the cost of education for their dependant: (3) (4) (c) other factors that the Commissioner thinks relevant would likely arise.
Compliance with, and non-compliance with, tax obligations must not be con- sidered by the Commissioner when making a decision under this section.

The Commissioner must use only financial information that the Commissioner has at the date on which the decision is made.

Section 177A: replaced, on 30 June 2014, by section 179 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 177A(2): amended, on 2 June 2016, by section 175 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

177B Instalment arrangements (1) The Commissioner must not enter into an instalment arrangement with a tax- payer or a relief company to the extent that the arrangement would place the taxpayer, being a natural person, in serious hardship.
(2) The Commissioner may decline to enter into an instalment arrangement if— (a) (b) (c) (d) to do so would not maximise the recovery of outstanding tax from the taxpayer; or the Commissioner considers that the taxpayer is in a position to pay all of the outstanding tax immediately; or the taxpayer is being frivolous or vexatious; or the taxpayer has not met their obligations under a previous instalment arrangement.

(3) A taxpayer may renegotiate an instalment arrangement at any time.
(4) (5) The Commissioner may renegotiate an instalment arrangement at any time after the end of 2 years from the date on which the instalment arrangement was entered.

The renegotiation of an instalment arrangement is treated as if it were a new request for financial relief.
(6) The Commissioner may cancel an instalment arrangement if— (a) it was entered into on the basis of false or misleading information provi- ded by the taxpayer; or (b) the taxpayer is not meeting their obligations under the arrangement.
(7) Despite sections LA 6(2) and LH 2(6) of the Income Tax Act 2007, a taxpayer with an instalment arrangement who is meeting their obligations under it may 648 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 177C choose to have an amount of refundable tax credit remaining for a tax year paid to them rather than used under the ordering rules set out in those sections.
Section 177B: inserted, on 17 October 2002, by section 92(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 177B(1): amended, on 30 June 2014, by section 180 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 177B(7): inserted (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 693(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

177C Write-off of tax by Commissioner (1) The Commissioner may write off outstanding tax that cannot be recovered.
(1BA) The Commissioner may use, as a ground for deciding whether or not to write off the outstanding tax of a taxpayer or of a relief company, the basis that recovery of the outstanding tax would place the taxpayer, being a natural per- son, in serious hardship.

The Commissioner is not required to write off the out- standing tax if the ground exists.
(1B) The Commissioner may write off an amount of outstanding tax to the extent to which the amount— (a) (b) (c) is outstanding from the 2008–09 tax year; and is tax payable under section MF 5(2) or MF 6(2) of the Income Tax Act 2007, or is otherwise the result of WFF tax credit overpayment or over- crediting; and is outstanding due to amendments to the family scheme made by the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008.
(1C) The Commissioner must write off an amount, not exceeding $100, of outstand- ing tax to the extent to which the amount— (a) (b) is outstanding from the 2008–09 tax year; and is tax payable under section MF 5(2) or MF 6(2) of the Income Tax Act 2007, or is otherwise the result of WFF tax credit overpayment or over- crediting.
(1D) The Commissioner must write off an amount, not exceeding $30, of outstand- ing tax to the extent to which the amount— (a) (b) is outstanding from the 2010–11 tax year; and is tax payable under section MF 5(2) or MF 6(2) of the Income Tax Act 2007, or is otherwise the result of WFF tax credit overpayment or over- crediting.
(2) The Commissioner must write off outstanding tax that cannot be recovered in the following situations: (a) bankruptcy: 649 Part 11 s 177C Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) liquidation: a taxpayer’s estate has been distributed.
(3) Despite subsection (1), the Commissioner must not write off outstanding tax (inclusive of any shortfall penalties), if a taxpayer is liable to pay, in relation to the outstanding tax, a shortfall penalty for an abusive tax position or evasion or a similar act.
(4) Despite subsection (2), the Commissioner may reinstate all or part of the out- standing tax written off if the Commissioner receives, by operation of law, additional funds in respect of a taxpayer after the taxpayer becomes bankrupt, is liquidated or if additional funds due to the taxpayer’s estate are discovered after the taxpayer’s estate has been distributed.
(5) If the Commissioner writes off outstanding tax for a taxpayer who has a tax loss, the Commissioner must extinguish all or part of the taxpayer’s tax loss, by— (a) (b) dividing the amount written off by 0.33 and reducing the tax loss by that amount, if the taxpayer is not a company; or dividing the amount written off by 0.28 and reducing the tax loss by that amount, if the taxpayer is a company.
If the Commissioner writes off outstanding tax for a taxpayer who has a tax credit carried forward under section LE 3 of the Income Tax Act 2007, the Commissioner must extinguish an amount of the tax credit on a one-for-one basis.

If a taxpayer has both a tax loss to which subsection (5) applies and a tax credit to which subsection (5B) applies, the Commissioner must extinguish the tax loss before extinguishing the tax credit.
For the purpose of subsection (5), the tax loss that may be extinguished is the tax loss of the taxpayer at the time at which the outstanding tax is written off and the Commissioner may use a figure for that tax loss based on the most recent return of income furnished by the taxpayer.
(5B) (5C) (6) (7) The Commissioner may reverse a write-off if— (a) outstanding tax is written off on the grounds of serious hardship, and the taxpayer for whom the debt was written off is a natural person who— (i) (ii) declares bankruptcy within a year of the outstanding tax being written off; or is subject to bankruptcy proceedings brought by a creditor within a year of the outstanding tax being written off; or (b) outstanding tax is written off on the grounds of serious hardship, and the taxpayer for whom the debt was written off is a relief company which, within a year of the outstanding tax being written off, is, or is in the course of being, liquidated; or 650 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 177CA (c) the outstanding tax was written off due to false or misleading informa- tion provided by the taxpayer.
(8) If the Commissioner enters into an instalment arrangement that provides for some outstanding tax to be written off, the Commissioner may not reverse the write-off even if, during the term of the instalment arrangement, the taxpayer does not meet the instalment arrangement’s terms.

Section 177C: inserted, on 17 October 2002, by section 92(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 177C(1BA): inserted, on 30 June 2014, by section 181(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 177C(1B): inserted (with effect on 1 April 2008), on 15 December 2008, by section 40 of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).

Section 177C(1C): inserted (with effect on 1 April 2008), on 15 December 2008, by section 40 of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 177C(1D): inserted (with effect on 1 April 2010), on 20 May 2010, by section 100 of the Taxation (Budget Measures) Act 2010 (2010 No 27).

Section 77C(5): replaced, on 2 November 2012, by section 204 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 177C(5B): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 177C(5C): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 177C(6): replaced, on 21 December 2004 (applying to tax that is written off on and after 21 December 2004), by section 135(1) of the Taxation (Venture Capital and Miscellaneous Provi- sions) Act 2004 (2004 No 111).
Section 177C(6): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 177C(7)(a): amended, on 30 June 2014, by section 181(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 177C(7)(b): amended, on 30 June 2014, by section 181(3) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

177CA Proof of debt (1) This section applies if— (a) (b) a taxpayer has entered into an instalment arrangement with the Commis- sioner; and the taxpayer is a person who has become bankrupt, or a company which is in the course of being liquidated.
(2) Any amount outstanding under the instalment arrangement must be included in the department’s proof of debt.

Section 177CA: inserted, on 17 October 2002, by section 92(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
651 Part 11 s 177D Tax Administration Act 1994 Reprinted as at 1 April 2020 177D Relief to taxpayers to whom new start grants payable [Repealed] Section 177D: repealed, on 24 February 2016, by section 268 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
178 Remission of underestimation penalty tax [Repealed] Section 178: repealed (deemed to be repealed on 1 April 1997), on 23 September 1997 (applying to 1998–99 and subsequent income years), by section 102 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

179 Relief from additional tax or incremental tax [Repealed] Section 179: repealed, on 26 July 1996, by section 57 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
180 Remissions and refunds of imputation penalty tax (1) The Commissioner shall remit any imputation penalty tax imposed under sec- tion 140B to the extent that the Commissioner is satisfied that— (a) (b) (c) liability for the imputation penalty tax arose by virtue of a debit arising to the company’s imputation credit account under section OB 54 of the Income Tax Act 2007 in relation to an arrangement to obtain a tax advantage, and it is established subsequently that, in relation to any such debit, a credit arises to the imputation credit account in accordance with section OB 25 of that Act; or liability for the imputation penalty tax arose by virtue of a refund of income tax having been sent but not having been received by the com- pany, or not having been known by the company to have been received, before the end of the tax year; or liability for the imputation penalty tax arose by virtue of a debit arising under any of sections OB 33, OP 31, and OZ 3 of the Income Tax Act 2007, and the taxpayer did not become aware of the arising of the debit in sufficient time to allow it to remove the debit balance before the end of the year.
(2) Where the Commissioner remits any imputation penalty tax under this section, the Commissioner shall also remit any late payment penalty imposed under section 139B to the extent that the Commissioner is satisfied that the penalty was imposed in respect of the imputation penalty tax so remitted.
(3) Where the Commissioner remits any imputation penalty tax under subsection (1)(a), the Commissioner shall also remit any late payment penalty imposed under section 139B to the extent that the Commissioner is satisfied that the 652 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 181B penalty was imposed in respect of the amount of further income tax that gave rise to the imposition of the imputation penalty tax so remitted.
Compare: 1976 No 65 s 394O Section 180(1): amended, on 26 July 1996, by section 58(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 180(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 180(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 180(1)(b): amended(with effect on 17 August 1995), on 12 December 1995, by section 11(1) of the Tax Administration Act (No 3) 1995 (1995 No 77).
Section 180(1)(c): amended, on 1 April 2017, by section 341 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 180(1)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 180(1)(c): inserted (with effect on 17 August 1995), on 12 December 1995, by section 11(1) of the Tax Administration Act (No 3) 1995 (1995 No 77).

Section 180(2): amended, on 26 July 1996, by section 58(2) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 180(3): amended, on 26 July 1996, by section 58(3) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
181 Remissions and refunds of FDP penalty tax [Repealed] Section 181: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 695(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
181B Remissions and refunds of Maori authority distribution penalty tax (1) The Commissioner must remit any Maori authority distribution penalty tax imposed under section 140CB to the extent that the Commissioner is satisfied that— (a) (b) liability for the penalty tax arose because of a debit arising to the Maori authority credit account under section OK 17 of the Income Tax Act 2007 in relation to an arrangement to obtain a tax advantage, and it is established subsequently that, in relation to the debit, a credit arises to the Maori authority credit account in accordance with section OK 9 of that Act; or liability for the penalty tax arose because of a refund of a Maori author- ity distribution having been sent but not having been received by the Maori authority, or not having been known by the Maori authority to have been received, before the end of the tax year; or 653 Part 11 s 181C Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) (3) (c) liability for the penalty tax arose because of a debit arising to the Maori authority credit account under section OK 13 of the Income Tax Act 2007, and the Maori authority did not become aware of the arising of the debit in sufficient time to allow it to remove the debit balance before the end of the year.
If the Commissioner remits any Maori authority distribution penalty tax under this section, the Commissioner must also remit any late payment penalty imposed under section 139B to the extent that the Commissioner is satisfied that the penalty was imposed in respect of the Maori authority distribution pen- alty tax so remitted.
If the Commissioner remits any Maori authority distribution penalty tax under subsection (1)(a), the Commissioner must also remit any late payment penalty imposed under section 139B to the extent that the Commissioner is satisfied that the penalty was imposed in respect of the amount of further income tax that gave rise to the Maori authority distribution penalty tax so remitted.
Section 181B: inserted, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 147(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provi- sions) Act 2003 (2003 No 5).

Section 181B(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 181B(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 181B(1)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
181C Remission of late payment penalties and interest incurred due to obligation to pay further income tax (1) This section applies to a company that is liable— (a) (b) under section OB 65 of the Income Tax Act 2007 to pay an amount of tax by way of further income tax of an amount equal to a debit balance in the company’s imputation credit account at the end of a tax year; and under section 139B to pay a late payment penalty on unpaid income tax that relates to a payment due in the tax year.
The Commissioner must remit any interest under section 120D payable by the company and the late payment penalty relating to the further income tax, to the extent that the amount of further income tax charged in relation to that imput- ation year is equal to or is less than the amount of unpaid income tax referred to in subsection (1)(b).
(2) 654 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 183AA Section 181C: inserted (with effect on 1 April 1998), on 25 November 2003, by section 138 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 181C(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 181C(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
181D Remission of late payment penalties and interest incurred due to obligation by Maori authority to pay further income tax An amount that is interest under section 120D, or a late payment penalty relat- ing to further income tax, and that is paid or payable by a Maori authority and to which sections OK 23 and 24 of the Income Tax Act 2007 applies must be remitted by the Commissioner to the extent that the amount of further income tax charged in relation to a tax year is equal to or less than the amount of unpaid income tax.
Section 181D: inserted, on 1 October 2004 (applying for 2004–05 and subsequent income years), by section 137(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 181D: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
182 Relief from additional tax incurred due to default in payment of tax [Repealed] Section 182: repealed, on 26 July 1996, by section 60 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

183 Obligation to pay tax on foreign investment fund income able to be suspended [Repealed] Section 183: repealed, on 6 October 2009, by section 696 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
183AA Remission for GST transitional taxable periods (1) This section applies to— (a) (b) (c) a late filing penalty imposed under section 139AAA in respect of a GST return required to be furnished for a GST transitional taxable period: a late payment penalty imposed under section 139B in respect of unpaid tax for a GST transitional taxable period: interest payable under Part 7 in respect of unpaid tax for a GST transi- tional taxable period.
(2) The Commissioner must remit a taxpayer’s penalty or interest to the extent to which, objectively, the penalty or interest are imposed because of the taxpay- 655 Part 11 s 183A Tax Administration Act 1994 Reprinted as at 1 April 2020 er’s acts or omissions in respect of the change in the rate of goods and services tax on 1 October 2010.
(3) Subsection (2) does not apply if the taxpayer is liable for a shortfall penalty in respect of a GST transitional taxable period, if the liability is attributable wholly or in part to the taxpayer’s acts or omissions in respect of the change in the rate of goods and services tax on 1 October 2010.
(4) In this section, GST transitional taxable period means, for a taxpayer,— (a) (b) (c) a taxable period, as defined in the Goods and Services Tax Act 1985 (a GST taxable period), that includes 1 October 2010: a GST taxable period that includes 1 October 2010 and a later GST taxa- ble period, if that later GST taxable period ends on or before 31 Decem- ber 2010: a GST taxable period for which the taxpayer is required to make a return that includes an adjustment under section 78B of the Goods and Services Tax Act 1985 because of the change in the rate of goods and services tax on 1 October 2010.
Section 183AA: inserted, on 1 October 2010, by section 56 of the Taxation (Budget Measures) Act 2010 (2010 No 27).

Section 183AA(4)(b): further amended (with effect on 1 October 2010), on 7 May 2012, by section 148(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).

Section 183AA(4)(b): amended (with effect on 7 September 2010), on 7 May 2012, by section 148(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Section 183AA(4)(c): replaced (with effect on 1 October 2010), on 7 May 2012, by section 148(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
183A Remission for reasonable cause (1) This section applies to— (a) (b) (c) (d) (e) a late filing penalty: a non-electronic filing penalty: a late payment penalty: imputation penalty tax imposed by section 140B: [Repealed] (f) Maori authority distribution penalty tax imposed by section 140CB: (g) (h) (i) a shortfall penalty imposed by section 141AA: a civil penalty imposed under section 215 of the KiwiSaver Act 2006: an employers’ withholding payment penalty imposed by section 141ED.
(1A) The Commissioner may remit the penalty if the Commissioner is satisfied a penalty to which this section applies arises as a result of an event or circumstance beyond the control of a taxpayer; and that— (a) 656 Reprinted as at 1 April 2020 (b) Tax Administration Act 1994 Part 11 s 183ABA as a consequence of that event or circumstance the taxpayer has a reasonable justification or excuse for not furnishing the tax return or their employment income information, or not furnishing their employ- ment income information in a prescribed electronic format, or not paying the tax on time; and (c) the taxpayer corrected the failure to comply as soon as practicable.
(2) Without limiting the Commissioner’s discretion under subsection (1), an event or circumstance may include— (a) (b) an accident or a disaster; or illness or emotional or mental distress.
(3) An event or circumstance does not include— (a) an act or omission of an agent of a taxpayer, unless the Commissioner is satisfied that the act or omission was caused by an event or circumstance beyond the control of the agent— (i) (ii) that could not have been anticipated; and the effect of which could not have been avoided by compliance with accepted standards of business organisation and professional conduct; or (b) a taxpayer’s financial position.
Section 183A: replaced (with effect on 1 April 1997), on 23 September 1997, by section 104(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 183A(1): replaced, on 1 April 2005, by section 138 of the Taxation (Venture Capital and Mis- cellaneous Provisions) Act 2004 (2004 No 111).
Section 183A(1)(e): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 697(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 183A(1)(h): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 183A(1)(h): amended, on 1 April 2009, by section 23 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 183A(1)(h): amended, on 1 April 2008, by section 264 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 183A(1)(i): inserted, on 1 April 2008, by section 264 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 183A(1)(i): amended, on 1 April 2019, by section 363(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 183A(1A): inserted, on 7 October 1998 (applying to penalties that arise on and after 1 April 1999), by section 39(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Section 183A(1A)(b): amended, on 1 April 2019, by section 363(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
183ABA Remission in circumstances of emergency event (1) This section applies for a taxpayer if— 657 Part 11 s 183ABAB Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) (c) an emergency event, declared in an Order in Council under this section, physically prevents the taxpayer from making a payment required by a tax law on or before the due date for the payment; and the taxpayer is charged with interest under Part 7 for failing to make the payment by the due date; and the taxpayer is a member of a class of persons to whom a remission under this section is available, if such a class of persons is described in the Order in Council declaring the emergency event.
(2) (3) The taxpayer may ask the Commissioner to remit the interest.

The Commissioner may remit the interest if the Commissioner is satisfied that— (a) (b) (c) it is equitable that the interest be remitted; and the taxpayer asked for the relief as soon as practicable; and the taxpayer made the payment as soon as practicable.
(4) The Governor-General may from time to time by Order in Council— (a) (b) declare an event that meets the requirements of paragraphs (a) and (b) of the definition of emergency in section 4 of the Civil Defence Emergency Management Act 2002, to be an emergency event: describe a class or classes of persons to whom a remission under this section is available in relation to the emergency event.
(5) An Order in Council (the order) made under subsection (4) or this subsec- tion— (a) may relate to an event that occurred after the commencement of this Act and before the commencement of the order: (b) expires, if not renewed under paragraph (c), after— (i) (ii) the period given in the order, if such a period is given; or if no such period is given, 6 months from the promulgation of the order: (c) may be renewed or replaced from time to time by an Order in Council made before or after the date on which the order would otherwise expire.
Section 183ABA: replaced, on 6 October 2009, by section 698 of the Taxation (International Taxa- tion, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 183ABA(1)(a): amended, on 24 February 2016, by section 269 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
183ABAB Remission for taxpayers affected by COVID-19 (1) This section applies for a taxpayer if— (a) the taxpayer’s ability to make a payment required by a tax law on or before the due date for the payment is significantly adversely affected by COVID-19; and 658 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 183AB (b) (c) the due date for the payment is no earlier than 14 February 2020; and the taxpayer is charged with interest under Part 7 for failing to make the payment by the due date.
(2) The taxpayer may ask the Commissioner to remit interest accrued after 14 Feb- ruary 2020 (the interest) on the payment.

(3) The Commissioner may remit the interest if— (a) the Commissioner is satisfied that the taxpayer— (i) asked for the relief as soon as practicable; and (ii) made the payment as soon as practicable; and (b) no more than 24 months have passed since the date on which this section comes into force.
(4) The time limit imposed by subsection (3)(b) may be extended by Order in Council made— (a) on the recommendation of the Minister of Revenue; and (b) within 24 months of the date on which this section comes into force.
(5) An Order in Council (the order) made under subsection (4) or this subsec- tion— (a) expires, if not renewed under paragraph (b), after— (i) (ii) the period given in the order, if such a period is given; or if no such period is given, 6 months after the order comes into force: (b) may be renewed or replaced from time to time by an Order in Council made— (i) (ii) on the recommendation of the Minister of Revenue; and before the date on which the order would otherwise expire.
(6) The Minister of Revenue may recommend the making of an Order in Council under subsection (4) or (5) to extend the time limit only if satisfied that the ability of taxpayers to pay tax on time is likely to continue, beyond the expiry of the existing time limit, to be significantly adversely affected by COVID-19.
(7) An Order in Council made under subsection (4) or (5) is a legislative instru- ment and a disallowable instrument for the purposes of the Legislation Act 2012, and must be presented to the House of Representatives under section 41 of that Act.

Section 183ABAB: inserted, on 25 March 2020, by section 33 of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).
183AB Cancellation of late payment penalties imposed before 1 April 2002 (1) The Commissioner must cancel a taxpayer’s liability to pay— (a) 60% of an initial late payment penalty; or 659 Part 11 s 183B Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) an incremental late payment penalty.
(2) The Commissioner must cancel a taxpayer’s liability under subsection (1) only if— (a) the tax to pay in respect of which the taxpayer would otherwise have had the liability is— (i) (ii) tax payable in 1 or more payments under an arrangement with the Commissioner; or tax in respect of which deductions are to be made and paid to the Commissioner under section 157 of this Act or section 43 of the Goods and Services Tax Act 1985 or any other similar tax law; and (b) the taxpayer complies with the taxpayer’s obligations under the arrange- ment; and (c) the liability would otherwise have arisen after— (i) (ii) the arrangement was entered into; or the Commissioner exercised powers available to the Commis- sioner under section 157 of this Act or section 43 of the Goods and Services Tax Act 1985 or any similar tax law.
Section 183AB: inserted, on 17 October 2002 (applying to arrangements entered into before 1 April 2002), by section 94(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

183B Cancellation of late payment penalties under instalment arrangement [Repealed] Section 183B: repealed, on 27 March 2001 (applying on 1 April 2002), by section 54(2) of the Taxa- tion (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
183C Cancellation of interest (1) Subject to subsection (3), a taxpayer’s liability to pay interest under Part 7 is cancelled for the period from the date of a notice of assessment until the due date specified in the notice if— (a) (b) the Commissioner issues the taxpayer with a notice of assessment; and the tax assessed in the notice, together with any interest payable under Part 7 in respect of the period before the date of the notice, is paid to the Commissioner by the due date for payment specified in the notice.
(2) [Repealed] (3) Where— (a) the Commissioner issues a notice of assessment to a taxpayer before the original due date for payment of the tax to which the assessment relates; and 660 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 183C (b) the tax assessed in the notice, together with any interest payable under Part 7 in respect of the period before the date of the notice, is paid to the Commissioner on or before the 30th day after the date on which the notice of assessment is issued— the Commissioner shall cancel the taxpayer’s liability to pay interest under Part 7 for the period commencing on the day after the date on which the notice of assessment is issued and ending with the day on which payment is made, or the due date of the tax, whichever occurs first.
(4) Where— (a) (b) the Commissioner issues a statement of account to a taxpayer after the original due date for payment of tax to which the statement of account relates; and the tax referred to in the statement of account, together with any interest payable under Part 7 in respect of the period before the date of the state- ment of account, is paid to the Commissioner on or before the 30th day after the date on which the statement of account is issued, or the due date of the tax, whichever occurs first,— the Commissioner shall cancel the taxpayer’s liability to pay interest under Part 7 for the period commencing on the day after the date on which the statement of account is issued and ending with the day on which payment is made.
(4B) Subsection (4C) applies, if— (a) (b) (c) the Commissioner issues another statement of account (the second state- ment) to a taxpayer within 30 days of a statement of account described in subsection (4) (the first statement); and the first and second statements are for a START tax type and any penal- ties related to the START tax type; and the START tax type and any related penalties in the first statement, together with any interest payable under Part 7 in relation to the period before the date of the first statement is paid to the Commissioner on or before the 30th day after the date on which the first statement is issued, or the due date of the tax, whichever occurs first.
(4C) The Commissioner shall cancel the taxpayer’s liability to pay interest under Part 7 in relation to the START tax type and related penalties for the period commencing on the day after the date on which the first statement is issued and ending with the day on which the payment described in subsection (4B)(c) is made.
(4D) Subsection (4E) applies, if— (a) the Commissioner issues another notice of assessment (the second assessment) to a taxpayer within 30 days of a notice of assessment described in subsection (1) or (3) (the first assessment); and 661 Part 11 s 183C Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) the first and second assessments are for a START tax type and any pen- alties related to the START tax type; and the START tax type and any related penalties in the second assessment, together with any interest payable under Part 7 in relation to the period before the date of the second assessment is paid to the Commissioner on or before the 30th day after the date on which the second assessment is issued, or the due date of the tax, whichever occurs first.
(4E) The Commissioner shall cancel the taxpayer’s liability to pay interest under Part 7 in relation to the START tax type and related penalties for the period commencing on the day after the date on which the second assessment is issued and ending with the day on which the payment described in subsection (4D)(c) is made.
(5) If the Commissioner issues both a notice of assessment and a statement of account to a taxpayer and the 30th day referred to in subsection (3) occurs on or before the 30th day referred to in subsection (4), the Commissioner must cancel a taxpayer’s liability to pay interest under Part 7 for the period starting on the day after the date on which the notice of assessment is issued and ending on the date on which payment is made if payment is made on or before the 30th day referred to in subsection (3).
(6) For the purpose of subsection (5), a payment that is made is a payment of the tax assessed in the notice of assessment, together with any interest payable under Part 7 for the period before the date of the notice.

Section 183C: replaced (with effect on 1 April 1997, except so far as it applies to subsection (4) and (5)), on 23 September 1997, by section 104(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 183C(2): repealed, on 1 April 2003, by section 149 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 183C(4)(b): amended, on 10 October 2000 (applying to statements of account issued on or after 1 April 2001), by section 79(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
Section 183C(4B): replaced, on 1 April 2018 (applying for a second statement or assessment issued by the Commissioner on or after 1 April 2018), by section 364(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5) Section 183C(4C): replaced, on 1 April 2018 (applying for a second statement or assessment issued by the Commissioner on or after 1 April 2018), by section 364(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5) Section 183C(4D): inserted, on 1 April 2018 (applying for a second statement or assessment issued by the Commissioner on or after 1 April 2018), by section 364(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5) Section 183C(4E): inserted, on 1 April 2018 (applying for a second statement or assessment issued by the Commissioner on or after 1 April 2018), by section 364(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5) Section 183C(5): replaced, on 27 March 2001 (applying to interest cancellations made on and after 27 March 2001), by section 55(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
662 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 183CB Section 183C(5): amended, on 10 October 2000 (applying to statements of account issued on or after 1 April 2001), by section 79(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
Section 183C(6): inserted, on 27 March 2001 (applying to interest cancellations made on and after 27 March 2001), by section 55(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
183CA Cancellation of interest charged on unpaid provisional tax (1) If interest has been charged on unpaid provisional tax under Part 7 and it is more than the interest that would have been charged if section 120L(2) and (3) had applied to the 1997–98 tax year, the taxpayer may apply to the Commis- sioner to— (a) (b) have their liability to pay the excess interest cancelled; and have the excess interest, to the extent that the taxpayer has paid it, refun- ded.
(2) [Repealed] (3) Upon receiving an application, the Commissioner must— (a) (b) cancel the taxpayer’s liability to pay the excess interest; and refund to the taxpayer the excess interest to the extent that it has been paid by the taxpayer.

Section 183CA: inserted, on 20 May 1999 (applying to 1997–98 income year), by section 114(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 183CA(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 183CA(2): repealed, on 2 June 2016, by section 176 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
183CB Cancellation of interest charged on payments under PAYE rules or provisional tax rules arising from work in Canterbury earthquake recovery programme (1) This section applies for a person (the earner) who derives income in the form of payment for work in the programme for the recovery of Canterbury from the Canterbury earthquakes, as defined in the Canterbury Earthquake Recovery Act 2011, when— (a) the earner is a non-resident, or is treated as a non-resident under a rele- vant double tax agreement, on 4 September 2010 and— (i) (ii) is a natural person who arrives in New Zealand after that date; or is not a natural person and, under the double tax agreement, has no permanent establishment in New Zealand on 4 September 2010 but after that date has a permanent establishment in New Zealand or is a resident and not treated as a non-resident; and 663 Part 11 s 183D Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) the income relates to a period beginning after 4 September 2010 and ending before 4 September 2011.
(2) If a person is required under the PAYE rules to withhold an amount of tax from a PAYE income payment to the earner for the work and does not pay the amount to the Commissioner by the time required by the PAYE rules, the Com- missioner must, on receiving an application by the person, cancel the person’s liability to pay interest under Part 7 for the period— (a) (b) beginning on the day of the PAYE income payment; and ending on the earlier of— (i) (ii) 4 September 2011: the first day on or after the day of the PAYE income payment on which it is clear that the person has a withholding liability in New Zealand.
(3) If the earner is a provisional taxpayer with residual income tax that is treated for the purposes of Part 7 as due and payable in more than 1 instalment, the Commissioner must, on receiving an application by the earner, cancel the earn- er’s liability to pay interest under Part 7 on each instalment for the period— (a) (b) beginning on the due date of the instalment; and ending on the earlier of— (i) (ii) 4 September 2011: the first day on or after the due date of the instalment on which it is clear that the earner has an income tax liability.
(4) For the purposes of subsection (1), the term Canterbury earthquake has the meaning set out in the Canterbury Earthquake Recovery Act 2011, which con- tinues to apply for this purpose in the same manner as it applied immediately before the repeal of that Act by the Greater Christchurch Regeneration Act 2016.

Section 183CB: inserted (with effect on 4 September 2010), on 29 August 2011, by section 188 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 183CB(4): inserted (with effect on 19 April 2016), on 2 June 2016, by section 177 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
183D Remission consistent with collection of highest net revenue over time (1) The Commissioner may remit— (a) a late filing penalty; and (aa) a non-electronic filing penalty; and (b) a late payment penalty; and (bb) a shortfall penalty imposed by section 141AA; and (bc) a civil penalty imposed under section 215 of the KiwiSaver Act 2006; and 664 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 183F (bd) an employers’ withholding payment penalty imposed by section 141ED; and (c) interest under Part 7— payable by a taxpayer if the Commissioner is satisfied that the remission is consistent with the Commissioner’s duty to collect over time the highest net revenue that is practicable within the law.
(2) In the application of this section, the Commissioner must have regard to the importance of the penalty, and interest under Part 7, in promoting compliance, especially voluntary compliance, by all taxpayers and other persons with the Inland Revenue Acts.

(3) The Commissioner must not consider a taxpayer’s financial position when applying this section.
Section 183D: replaced (with effect on 1 April 1997), on 23 September 1997, by section 104(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 183D(1)(aa): inserted, on 7 October 1998 (applying to penalties that arise on and after 1 April 1999), by section 40(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 183D(1)(bb): inserted, on 1 April 2005, by section 139 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 183D(1)(bc): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 183D(1)(bc): amended, on 1 April 2009, by section 25 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 183D(1)(bd): inserted, on 1 April 2008, by section 265 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 183D(1)(bd): amended, on 1 April 2019, by section 365 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section 183D(2): replaced, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
183E Remission of interest if unpaid tax remitted The Commissioner shall remit interest if— (a) (b) an amount of tax payable by a taxpayer is remitted by the Commissioner under a tax law; and the taxpayer is liable for the interest under Part 7 in respect of the remit- ted tax.

Section 183E: inserted, on 26 July 1996, by section 62 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
183F Small amounts of penalties and interest not to be charged (1) Despite any other provision in this Act,— (a) a taxpayer is not liable to pay a late payment penalty if an amount of tax that remains outstanding after the due date is $100 or less: 665 Part 11 s 183G Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) (d) a taxpayer is not liable to pay interest under Part 7 if an amount of tax that remains outstanding after the due date is $100 or less: a taxpayer is not liable to pay an employers’ withholding payment pen- alty if the unpaid amount on the day before the date of the Commission- er’s notice under section 141ED(1)(b) is $100 or less: the Commissioner is not liable to pay interest under Part 7 on overpaid tax of $100 or less.
(2) An amount specified in subsection (1) may be varied from time to time by the Governor-General by Order in Council.

Section 183F: inserted, on 26 July 1996, by section 62 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 183F(1): replaced, on 6 October 2009, by section 699 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 183F(1)(a): amended (with effect on 6 October 2009), on 29 March 2018, by section 366(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Mat- ters) Act 2018 (2018 No 5).

Section 183F(1)(b): amended (with effect on 6 October 2009), on 29 March 2018, by section 366(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Mat- ters) Act 2018 (2018 No 5).
Section 183F(1)(c): amended, on 1 April 2019, by section 367 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
183G Refunds by Commissioner If— (a) an amount of interest or a civil penalty payable by a taxpayer is remitted, or a liability to pay the amount is cancelled, by the Commissioner under a tax law; and (b) the taxpayer has already paid the amount,— the Commissioner will— (c) (d) refund the amount to the taxpayer; or apply the amount towards meeting another tax liability.

Section 183G: inserted, on 26 July 1996, by section 62 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
183H Remission on application A taxpayer seeking the remission of an amount or of a liability to pay an amount of interest or tax under section 183A or 183D must— (a) apply to the Commissioner, if the remission is of— (i) (ii) imputation penalty tax imposed by section 140B: [Repealed] (iii) Maori authority distribution penalty tax imposed by section 140CB: 666 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 184 (iv) (v) a shortfall penalty imposed by section 141AA: interest under Part 7; and (b) produce such information as the Commissioner requires in relation to the application.
Section 183H: replaced (with effect on 1 April 1997), on 23 September 1997, by section 106 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 183H heading: amended, on 3 April 2006 (applying for requests made after 3 April 2006), by section 262(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 183H: amended, on 27 March 1998, by section 48 of the Taxation (Remedial Provisions) Act 1998 (1998 No 7).
Section 183H(a): replaced, on 3 April 2006 (applying for requests made after 3 April 2006), by sec- tion 262(2) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provi- sions) Act 2006 (2006 No 3).

Section 183H(a): amended, on 2 June 2016, by section 178(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 183H(a): amended, on 2 June 2016, by section 178(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 183H(a)(ii): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 700(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 183H(b): amended, on 2 June 2016, by section 178(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

183I Time when cancellation takes effect (1) Where a taxpayer’s tax liability or obligation is cancelled under this Part, the cancellation is deemed to take effect at the time the tax liability or obligation arose.
(2) Without limiting subsection (1), a taxpayer is never liable to pay interest or a civil penalty in respect of a tax liability or obligation that is cancelled.

Section 183I: inserted, on 26 July 1996, by section 62 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
184 Refund of tax paid on income subsequently exempted by Order in Council If a double tax agreement exempts from tax any income derived before the date of the Order in Council that gives effect to the double tax agreement, and the Commissioner is satisfied tax has been paid in relation to that income, and application is made by or on behalf of the taxpayer at any time within 4 years after the date of the Order in Council, then notwithstanding anything in sec- tions LA 6 to LA 8, RM 2, RM 4, RM 5, RM 8, and RM 10 of the Income Tax Act 2007 the Commissioner may refund the tax paid.
Section 184: replaced, on 23 September 1997, by section 107 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 184: amended, on 2 June 2016, by section 179 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
667 Part 11 s 184AA Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 184: amended (with effect on 1 April 2013), on 17 July 2013, by section 118 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 184: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
184AA Refund of tax: deductible amounts of interest (1) (2) This section applies when a person is allowed a deduction under section DB 3B of the Income Tax Act 2007, section DB 3B of the Income Tax Act 2004, or section DB 2 of the Income Tax Act 1994.
The time limits for refunds under the provisions referred to in subsection (3) do not apply for the purposes of the amendments made by sections 194 and 221 of the Taxation (Tax Administration and Remedial Matters) Act 2011 relating to the deductibility of interest imposed under Part 7.

(3) The provisions are, as applicable,— (a) (b) (c) sections RM 2 to RM 6 of the Income Tax Act 2007: sections MD 1 and MD 2 of the Income Tax Act 2004: sections MD 1 and MD 2 of the Income Tax Act 1994.
Section 184AA: inserted, on 29 August 2011, by section 189(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

184A Refund of tax paid in excess made by direct credit to bank account (1) Unless subsection (3) applies, a refund of tax paid in excess must be made by direct credit to a bank account nominated by the taxpayer entitled to the refund.
(2) (3) (4) To enable a payment to be made by direct credit under this section, a taxpayer must provide to the Commissioner the particulars of a bank account in New Zealand to which a direct credit of the amount of the refund is to be made.

If the Commissioner is satisfied that the application of subsections (1) and (2) would result in undue hardship to a taxpayer, or is not practicable, a refund of tax paid in excess may be made by other means acceptable to the Commis- sioner.
In this section, bank account means an account with a bank that is a registered bank or a private savings bank or a credit union or a Building Society or the Public Service Investment Society Limited.
(5) In this section, tax means— (a) an amount defined as tax in section 3(1)(a): (ab) an amount of income tax: a refund allowed under section 41A: [Repealed] [Repealed] financial support, as defined in section 2 of the Child Support Act 1991: (b) (c) (d) (e) 668 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11 s 185 (f) (g) (h) (i) a repayment obligation, as defined in section 4(1) of the Student Loan Scheme Act 2011, if the borrower has chosen to receive a refund under section 132 of that Act: unclaimed money under the Unclaimed Money Act 1971: an amount in an income equalisation account: an amount in an environmental restoration account.
(6) This section applies to the direct crediting of a type of tax once an Order in Council has been promulgated specifying the date from which the type of tax may be refunded by direct credit.

Section 184A: inserted, on 7 October 1998 (applying on and after 1 April 2000), by section 41(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 184A(2): amended, on 1 April 2019, by section 103(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 184A(5): replaced, on 10 October 2000 (applying to 1999–2000 and subsequent income years), by section 80(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
Section 184A(5)(ab): inserted, on 1 April 2019, by section 103(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 184A(5)(c): repealed, on 27 March 2001 (applying on 27 March 2001), by section 56(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).

Section 184A(5)(d): repealed, on 22 July 2014, by section 5(4) of the Cheque Duty Repeal Act 2014 (2014 No 29).
Section 184A(5)(f): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 184A(5)(g): inserted, on 23 March 2020, by section 237 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 184A(5)(h): inserted, on 23 March 2020, by section 237 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 184A(5)(i): inserted, on 23 March 2020, by section 237 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Section 184A(6): inserted, on 8 September 1999 (applying on and after 8 September 1999), by sec- tion 75(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
184B Tax type that may be direct credited to bank account The Governor-General may, by Order in Council, specify the date from which a type of tax may be refunded by direct credit under section 184A to a bank account nominated by the taxpayer.

Section 184B: inserted, 8 September 1999 (applying on and after 8 September 1999), by section 76(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
185 Payment out of Crown Bank Account (1) All money payable by the Commissioner— (a) by way of refund under this Act or the Income Tax Act 2007 or the Goods and Services Tax Act 1985; or (b) [Repealed] 669 Part 11 s 185B Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) (d) (e) (f) (g) by way of interest under this Act or the Income Tax Act 2007; or [Repealed] by way of credits of tax under the family scheme; or in accordance with section RM 8 of that Act— [Repealed] shall be paid out of a Crown Bank Account without further appropriation than this section.
(2) On the recovery under Part 10A of an amount of unpaid tax, the amount recov- ered may be paid to the government of the territory outside New Zealand out of a Crown Bank Account without further appropriation than this section.

Compare: 1976 No 65 ss 34A(6), 185(6), 185F(3), 326A(6), 327G(6), 374K, 394ZMG(4)(c), 413A(11), 415 Section 185(1): amended, on 25 January 2005, pursuant to section 65R(3) of the Public Finance Act 1989 (1989 No 44).
Section 185(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 185(1)(a): amended, on 21 December 2004, by section 140 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 185(1)(b): repealed, on 1 April 2017, by section 342 of the Taxation (Annual Rates for 2016– 17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 185(1)(c): replaced, on 26 July 1996, by section 63 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 185(1)(c): amended (with effect on 1 April 2008 and applying for 2008–09 and later income years), on 24 February 2016, by section 270(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 185(1)(d): repealed, on 26 July 1996, by section 63 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 185(1)(e): amended, on 1 July 2018, by section 40 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section 185(1)(f): amended, on 1 April 2020, by section 368(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 185(1)(f): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 185(1)(g): repealed, on 1 April 2020, by section 368(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 185(2): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 115(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 185(2): amended, on 25 January 2005, pursuant to section 65R(3) of the Public Finance Act 1989(1989 No 44).
185B Application of particular provisions in this Part to PAYE intermediaries Section 183A applies to a PAYE intermediary as if the references to a taxpayer in subsections (1A) and (3) were references to a PAYE intermediary.

(1) 670 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11B s 185E (2) Sections 183C, 183D to 183F, 183H, 183I, 184A and 184B apply to a PAYE intermediary as if the references to a taxpayer were read as references to a PAYE intermediary.
(3) Section 183G applies to a PAYE intermediary as if— (a) the references to a taxpayer were read as references to a PAYE inter- mediary; and (b) paragraph (d) had not been enacted.

Section 185B: inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 150(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellan- eous Provisions) Act 2003 (2003 No 5).
185C Establishment of Listed PAYE Intermediary Bank Account [Repealed] Section 185C: repealed, on 1 April 2020, by section 369 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

185D Payments into, and out of, Listed PAYE Intermediary Bank Account [Repealed] Section 185D: repealed, on 1 April 2020, by section 369 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Part 11B Foreign account information-sharing agreements Part 11B: inserted, on 1 July 2014, by section 182 of the Taxation (Annual Rates, Employee Allow- ances, and Remedial Matters) Act 2014 (2014 No 39).

185E Purpose (1) (2) (3) (4) The purpose of this Part is to give effect to and implement foreign account information-sharing agreements.

Sections 185F to 185M impose requirements on a person relating to informa- tion that is the subject of the FATCA agreement.
Sections 185N and 185O impose requirements on a person relating to informa- tion that is the subject of the CRS applied standard.

Sections 185P to 185R impose requirements on a person relating to either of the FATCA agreement and the CRS applied standard.

Section 185E: inserted, on 1 July 2014, by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 185E(2): inserted, on 1 July 2017, by section 20 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 185E(3): inserted, on 1 July 2017, by section 20 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 185E(4): inserted, on 1 July 2017, by section 20 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
671 Part 11B s 185F Tax Administration Act 1994 Reprinted as at 1 April 2020 FATCA agreement Heading: inserted, on 1 July 2017, by section 21 of the Taxation (Business Tax, Exchange of Infor- mation, and Remedial Matters) Act 2017 (2017 No 3).
185F Permitted choices in relation to FATCA agreement (1) This section applies for a person, as described in the FATCA agreement (the agreement), if— (a) (b) the agreement describes or contemplates a choice or a course of action or inaction (a permitted choice) in relation to them: a choice made by the New Zealand government under the agreement allows, as described or contemplated in the agreement, the person a per- mitted choice.
The person is authorised to make, do, or not do, as described or contemplated by the agreement, the permitted choice, and to do or not do anything necessa- rily incidental to giving effect to the permitted choice.
The obligations in this Part are modified to the extent necessary to give effect to anything authorised by subsection (2) (for example: a permitted choice, authorised by subsection (2), as to using 1 of 2 due diligence procedures con- templated by the agreement means that the chosen procedure would be part of the required due diligence procedures for the purposes of section 185H).
The Commissioner must publish an appropriate notice of a choice made or revoked by the New Zealand government under the agreement in a publication chosen by the Commissioner.

(2) (3) (4) (5) A person’s permitted choice and a choice made by the New Zealand govern- ment under the agreement are treated as part of the agreement for the purposes of this Part and section BH 1 of the Income Tax Act 2007.
(6) Subsections (2) to (5) do not apply to a choice or course of action or inaction listed in subsection (7) (an excluded choice).
(7) For the purposes of subsection (6), the following are excluded choices: (a) (b) (c) (d) an election to report on accounts under Annex 1.II.A of the foreign account information-sharing agreement: an election to report on accounts under Annex 1.III.A of the foreign account information-sharing agreement: an election to report on accounts under Annex 1.IV.A of the foreign account information-sharing agreement: an election to report on accounts under Annex 1.V.A of the foreign account information-sharing agreement.
Section 185F: inserted, on 1 July 2014, by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 185F heading: amended, on 1 July 2017, by section 22(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
672 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11B s 185I Section 185F(1): amended, on 1 July 2017, by section 22(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

185G Obligations related to FATCA agreement: registration A person, as described in the FATCA agreement (the agreement), is required to comply with the relevant registration requirements described or contempla- ted in the agreement.
Section 185G: inserted, on 1 July 2014, by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 185G heading: amended, on 1 July 2017, by section 23(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 185G: amended, on 1 July 2017, by section 23(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
185H Obligations related to FATCA agreement: due diligence A person, as described in the FATCA agreement (the agreement), is required to apply the relevant due diligence procedures described or contemplated in the agreement.

Section 185H: inserted, on 1 July 2014, by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 185H heading: amended, on 1 July 2017, by section 24(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 185H: amended, on 1 July 2017, by section 24(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
185I Obligations related to FATCA agreement: information for NZ competent authority (1) A person, as described in the FATCA agreement (the agreement), must obtain and provide information to the New Zealand competent authority if that infor- mation and its providing and obtaining is described or contemplated in the agreement in relation to the person, and including obtaining and providing— (a) (b) the information that the New Zealand competent authority is obliged to obtain and exchange with a foreign competent authority: other information that the person is authorised to obtain and provide to the New Zealand competent authority.
(2) Information described in subsection (1) must be obtained and provided in accordance with— (a) (b) the agreement; and regulations made by Order in Council by the Governor-General for the purposes of this Part under section 224.

Section 185I: inserted, on 1 July 2014, by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 185I heading: amended, on 1 July 2017, by section 25(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

673 Part 11B s 185J Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 185I(1): amended, on 1 July 2017, by section 25(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
185J Obligations related to FATCA agreement: information for third parties (1) A person, as described in the FATCA agreement (the agreement), must obtain and provide information to a foreign competent authority if that information and its providing and obtaining is described or contemplated in the agreement in relation to the person, and it is validly requested from the person by the for- eign competent authority.
(2) A person, as described in the agreement, must obtain and provide information to a third party if that information and its providing and obtaining is described or contemplated in the agreement in relation to the person, and the person is authorised to obtain and provide it to the third party (for example: an agree- ment may contemplate a choice to provide certain information to a third party.

If the person chooses to provide that information, section 185F applies to authorise that choice.
The person would then have to provide that information to the third party in accordance with their choice and the agreement).

(3) Information described in subsections (1) and (2) must be obtained and provided in accordance with— (a) (b) the agreement; and regulations made by Order in Council by the Governor-General for the purposes of this Part under section 224.
Section 185J: inserted, on 1 July 2014, by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 185J heading: amended, on 1 July 2017, by section 26(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 185J(1): amended, on 1 July 2017, by section 26(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
185K Information provided in form prescribed by Commissioner The information in section 185I(1)(a) and (b) must be provided to the New Zealand competent authority in the prescribed form or electronic format.

Section 185K: inserted, on 1 July 2014, by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
185L Foreign account information-sharing agreements: anti-avoidance [Repealed] Section 185L: repealed, on 1 July 2017, by section 27 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

185M Timeframes not specified If an instrument described in section 185I(2)(a) and (b) does not specify, or is discretionary as to, the period to which the information in section 185I(1)(a) and (b) must relate, then the information must relate to a tax year.
(1) 674 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11B s 185N (2) If an instrument described in section 185I(2)(a) and (b) does not specify, or is discretionary as to, a time when the information in section 185I(1)(a) and (b) must be provided, then the information must be provided within 3 months of the end of the period that the information relates to.
Section 185M: inserted, on 1 July 2014, by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

CRS standard Heading: inserted, on 1 July 2017 (applying for arrangements affecting the requirements of a person under this Part for a reporting period ending after 31 March 2017), by section 28(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
185N Requirements for financial institution (1) A financial institution must comply with this section for a period in which the financial institution is— (2) (3) (a) (b) resident in New Zealand under the CRS applied standard: a branch located in New Zealand under the CRS applied standard.

For the purposes of subsection (1), the requirements for a financial institution that is resident in New Zealand do not include requirements for a branch of the financial institution that is not located in New Zealand.
The financial institution must, for each reporting period and each financial account that is maintained by the financial institution in the reporting period,— (a) (b) perform the due diligence procedures, and obtain the information, required by the CRS applied standard; and for each new financial account, obtain the information referred to in sub- section (4) for each account holder or controlling person identified by the financial institution as being— (i) (ii) a resident of a foreign jurisdiction other than a reportable jurisdic- tion; and a person or entity who would be a reportable person if the foreign jurisdiction were a reportable jurisdiction.
(4) The information required under subsection (3)(b) to be obtained for an account holder or controlling person is— (a) (b) the date of birth for an individual; and the taxpayer identification number issued by the foreign jurisdiction for the person or entity, except if the domestic law of the foreign jurisdiction does not require the collection of the TIN.
(5) The financial institution must, for each reporting period, give to the Commis- sioner a report of the information that the CRS applied standard and subsection (11) require the financial institution to provide to the competent authority.
675 Part 11B s 185N Tax Administration Act 1994 Reprinted as at 1 April 2020 (6) (7) (8) (9) The report by the financial institution for a reporting period must be given to the Commissioner by the 30 June following the 31 March that is the end of the reporting period, except as given by subsection (7).
The first report by the financial institution for information with respect to a financial account that is maintained by a financial institution in a reporting period must be given to the Commissioner by— (a) (b) 30 June 2018, if the financial account is identified before that date as being a reportable account that is a pre-existing individual account and a high value account: 30 June 2019, if the financial account is identified before that date as being a reportable account that is a pre-existing entity account or that is a pre-existing individual account and a lower value account.
For the purposes of this section, a financial account is not an undocumented account except in a situation described in Section III, subparagraph B(5) or C(5)(c) of the CRS applied standard.

In determining the aggregate balance or value of financial accounts, the finan- cial institution must apply the rules in Section VII, subparagraph C(1) to (3) of the CRS applied standard.
(10) The financial institution may choose that the reporting requirements given by the CRS applied standard for financial accounts held or controlled by a resident of a reportable jurisdiction apply to all financial accounts maintained by the financial institution and held or controlled by a resident of a foreign jurisdic- tion.

(11) A financial institution that makes the election referred to in subsection (10) must comply with the chosen reporting requirements in each report for a reporting period.
(12) A financial institution that chooses to review pre-existing entity accounts, whether all such accounts or a clearly identified group of such accounts, must complete the review by the date given in Section V, subparagraph D(1) of the CRS applied standard for completion of the review of pre-existing entity accounts with the specified aggregate account balance or value.
(13) A financial institution that chooses to treat a discretionary beneficiary of a trust as not being a controlling person for the trust until the beneficiary receives a distribution must have reasonable safeguards and procedures for identifying when a distribution is made to the beneficiary.
(14) The financial institution is not permitted to choose for a report for a reporting period— (a) (b) to use a reporting period other than a period ending with 31 March: to give the average balance of a financial account for a reporting period as being the balance for the financial account for the reporting period.

(15) A report for a reporting period must be in the prescribed electronic format.
676 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 11B s 185P Section 185N: inserted, on 1 July 2017 (applying for arrangements affecting the requirements of a person under this Part for a reporting period ending after 31 March 2017), by section 28(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
185O Application of Common Reporting Standard (1) (2) This section provides for the application of the CRS standard in determining the requirements for a person or entity under the Inland Revenue Acts.

The CRS standard is modified for the purposes of determining the require- ments for a person or entity under the Inland Revenue Acts in the ways speci- fied in Schedule 2, part 1.
(3) The CRS standard is treated as applying at a time— (a) (b) as modified by subsection (2); and consistently with the Commentary on the CRS standard contained in Part IIIB of the CRS publication, as amended at the time and as modified and clarified in the ways specified in schedule 2, part 2.
(4) In the application of the CRS standard at a time, a term defined in the CRS standard and used in the Inland Revenue Acts has the meaning that it has at the time under the CRS standard, as modified by subsection (2).

(5) A person or entity may make an election that is consistent with the CRS stand- ard if the election is not contrary to the Inland Revenue Acts.
(6) A person or entity that makes an election referred to in subsection (5) must meet the requirements of the CRS applied standard consistently with the elec- tion.

Section 185O: inserted, on 1 July 2017 (applying for arrangements affecting the requirements of a person under this Part for a reporting period ending after 31 March 2017), by section 28(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 185O(2): amended (with effect on 1 July 2017), on 26 June 2019, by section 104(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 185O(3)(b): amended (with effect on 1 July 2017), on 26 June 2019, by section 104(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Foreign account information-sharing agreements generally Heading: inserted, on 1 July 2017 (applying for arrangements affecting the requirements of a person under this Part for a reporting period ending after 31 March 2017), by section 28(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
185P Requirements for persons to provide information to financial institution (1) This section applies to a person or entity connected with a financial account if the financial institution that maintains the financial account is required under the FATCA agreement or CRS applied standard (the account requirements) to perform due diligence for the financial account.
677 Part 11B s 185Q Tax Administration Act 1994 Reprinted as at 1 April 2020 (2) When a financial institution requests a person or entity (the institution con- tact) to provide information that the financial institution is required to obtain under the account requirements for the financial account, the institution contact must— (a) provide to the financial institution the required information for the insti- tution contact; and (b) make reasonable efforts to obtain the required information for each other person or entity connected with the financial account, and provide the information to the financial institution.
(3) When a person or entity connected with the financial account (the secondary contact) is asked by an institution contact or other person or entity (the requesting person) to provide information related to the financial account and referred to in subsection (2)(b), the secondary contact must— (a) provide the requesting person with the required information for the sec- ondary contact; and (b) make reasonable efforts to obtain the required information for each other person or entity connected with the financial account and the secondary contact, and provide the information to the requesting person.
(4) If a person or entity provides information to another person or entity as required by this section, the person or entity must, within a reasonable time of becoming aware of a material change in circumstances affecting that informa- tion, provide details of the material change to— (a) the other person or entity, if the other person or entity is still connected with the financial account and responsible as a requesting person for the information; or (b) the financial institution, if paragraph (a) does not apply.
Section 185P: inserted, on 1 July 2017 (applying for arrangements affecting the requirements of a person under this Part for a reporting period ending after 31 March 2017), by section 28(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
185Q Requirements and penalties for entities that are not persons (1) If the FATCA agreement or CRS applied standard, or a related provision in this Act, is expressed as imposing a requirement or penalty on an entity that is not a person, the meeting of the requirement or the payment of the penalty for the entity is treated as being a joint and several requirement,— if the entity is a trust, for each trustee: if the entity is a partnership, for each partner: if the entity is a joint venture, for each member of the joint venture: if the entity is a legal relationship between persons or entities that is not referred to in paragraphs (a) to (c), for each person or entity in the rela- tionship.
(a) (b) (c) (d) 678 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 12 s 188 (2) If the FATCA agreement or CRS applied standard, or a related provision in this Act is expressed as requiring information to be provided to an entity that is not a person, the requirement is treated as being to provide the information to the persons given for the entity by subsection (1)(a) to (d).
Section 185Q: inserted, on 1 July 2017 (applying for arrangements affecting the requirements of a person under this Part for a reporting period ending after 31 March 2017), by section 28(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
185R Foreign account information-sharing agreements: anti-avoidance (1) (2) If a main purpose of a person in entering an arrangement is to avoid a require- ment under this Part, the arrangement is treated as having no effect in relation to the person’s requirements under this Part.

The person has the requirements under this Part that the Commissioner con- siders to be appropriate in the absence of the arrangement.
Section 185R: inserted, on 1 July 2017 (applying for arrangements affecting the requirements of a person under this Part for a reporting period ending after 31 March 2017), by section 28(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Part 12 Offences and penalties [Repealed] Part 12: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Penal tax [Repealed] Heading: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

186 Penal tax for evasion of deficient tax [Repealed] Section 186: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

187 Penal tax deemed to be of the same nature as deficient tax [Repealed] Section 187: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
188 Assessment of penal tax [Repealed] Section 188: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

679 Part 12 s 189 Tax Administration Act 1994 Reprinted as at 1 April 2020 189 Date for payment of penal tax [Repealed] Section 189: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
190 Objections to assessments of penal tax [Repealed] Section 190: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

191 Recovery of penal tax [Repealed] Section 191: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
192 Recovery of penal tax from executors or administrators [Repealed] Section 192: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

193 Recovery of penal tax not affected by conviction of taxpayer [Repealed] Section 193: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
194 Penal tax for default in making or paying tax deduction [Repealed] Section 194: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

195 Penal tax for failure to deduct specified superannuation contribution withholding tax [Repealed] Section 195: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
196 Penal tax for default in making or paying resident withholding tax deductions [Repealed] Section 196: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

680 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 12 s 204 197 Penal tax for default in making or paying deductions of non-resident withholding tax [Repealed] Section 197: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Offences [Repealed] Heading: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

198 Offences relating to obstruction of departmental functions [Repealed] Section 198: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

199 Penalty for failure to furnish returns, etc [Repealed] Section 199: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
200 Offence for failure to provide information requested by Commissioner [Repealed] Section 200: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

201 Offence for officers and employees of corporate bodies [Repealed] Section 201: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
202 Further offences for officers and employees of corporate bodies [Repealed] Section 202: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

203 Offence for failure of officers of department to maintain secrecy [Repealed] Section 203: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
204 Offence for failure of other persons to maintain secrecy [Repealed] Section 204: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

681 Part 12 s 205 Tax Administration Act 1994 Reprinted as at 1 April 2020 205 Secrecy requirements where information given by department [Repealed] Section 205: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
206 Offences relating to tax deductions [Repealed] Section 206: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

207 Offences for failure to deduct specified superannuation contribution withholding tax [Repealed] Section 207: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
208 Offences relating to resident withholding tax [Repealed] Section 208: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

209 Offences for failure to deduct non-resident withholding tax [Repealed] Section 209: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
210 Offences relating to dividend withholding payments [Repealed] Section 210: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

211 Offences for failure to make deductions [Repealed] Section 211: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
212 Offences relating to family support [Repealed] Section 212: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

213 Offences in relation to inquiry before a District Court Judge [Repealed] Section 213: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
682 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 12 s 220 214 Offences in relation to inquiry by Commissioner [Repealed] Section 214: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Proceedings [Repealed] Heading: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
215 Proceedings to be taken summarily [Repealed] Section 215: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

216 Information may charge several offences [Repealed] Section 216: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
217 Information may be laid within 10 years [Repealed] Section 217: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

218 Authority to lay information [Repealed] Section 218: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Evidence [Repealed] Heading: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
219 Evidence in proceedings for failure to furnish returns or information [Repealed] Section 219: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

220 Evidence of financial or property transactions [Repealed] Section 220: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
683 Part 12 s 221 Tax Administration Act 1994 Reprinted as at 1 April 2020 Penalties [Repealed] Heading: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

221 Penalties for offences [Repealed] Section 221: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
222 Penalties for failure to meet various tax obligations [Repealed] Section 222: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

223 Publication of names of tax evaders [Repealed] Section 223: repealed, on 26 July 1996, by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Part 13 Miscellaneous 224 Regulations: Inland Revenue Acts generally (1) The Governor-General may, by Order in Council, make regulations for the due administration of the Inland Revenue Acts and for the conduct of all persons concerned in the administration of those Acts and generally for carrying the Inland Revenue Acts into effect.

(2) Regulations made under this section may prescribe fines for offences against the regulations not exceeding $500 in any case.
Compare: 1974 No 133 s 48(1), (3) 225 Regulations (1) The Governor-General may from time to time, by Order in Council, make regulations, not inconsistent with this Act or the Income Tax Act 2007 or Goods and Services Tax Act 1985, for all or any of the following purposes: (a) prescribing the form of returns to be made, the particulars to be set forth in those returns, the persons by whom and the time when or within which those returns are to be made, and the forms of the assessments, notices, and other documents referred to in this Act or the Income Tax Act 2007 or Goods and Services Tax Act 1985 or necessary in order to give effect to them: 684 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 13 s 225 (b) (c) (d) (e) (f) prescribing the procedure to be followed in applying for a determination and making any provision which may be desirable in relation to the issu- ing or the publication of the determination or to enable the Commis- sioner to set fees for dealing with applications for determinations: providing for the appointment and prescribing the powers and procedure of 1 or more co-operative marketing company appeal authorities, any such authority to consist of not less than 2 members, one of whom shall be an officer of the responsible Ministry: conferring such rights of objection or challenge and rights of appeal to any such appeal authority from decisions made by the Commissioner under regulations made under section 225AA or Goods and Services Tax Act 1985 as may be deemed necessary or desirable: providing, where there is no provision in this Act or the Income Tax Act 2007 or Goods and Services Tax Act 1985, or no sufficient provision, in respect of any matter or thing necessary to give effect to this Act or the Income Tax Act 2007 or Goods and Services Tax Act 1985, in what manner and form the deficiency shall be supplied: making any provision which may be convenient for the administration of this Act or the Income Tax Act 2007 or Goods and Services Tax Act 1985 or which may be desirable or
 necessary in order to carry their objects into full effect.
(2) Regulations made under subsection (1)(c) and (d) may make different provi- sion, and provide for different appeal authorities, in respect of different classes of co-operative marketing companies.

Compare: 1976 No 65 s 197H(7)(d), (e), (8) Section 225 heading: replaced, on 21 December 2004, by section 141(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 225(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 225(1): amended, on 21 December 2004, by section 141(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 225(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 225(1)(a): amended, on 21 December 2004, by section 141(2) of the Taxation (Venture Cap- ital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 225(1)(c): amended, on 1 July 1995, pursuant to section 6(1)(b) of the Ministry of Agricul- ture and Fisheries (Restructuring) Act 1995 (1995 No 31).

Section 225(1)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 225(1)(d): amended, on 21 December 2004, by section 141(2) of the Taxation (Venture Cap- ital and Miscellaneous Provisions) Act 2004 (2004 No 111).

685 Part 13 s 225AA Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 225(1)(d): amended, on 1 October 1996, by section 65 of the Tax Administration Amend- ment Act (No 2) 1996 (1996 No 56).
Section 225(1)(e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 225(1)(e): amended, on 21 December 2004, by section 141(2) of the Taxation (Venture Cap- ital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 225(1)(f): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 225(1)(f): amended, on 21 December 2004, by section 141(2) of the Taxation (Venture Cap- ital and Miscellaneous Provisions) Act 2004 (2004 No 111).
225AA Regulations: co-operative dairy and marketing companies (1) The Governor-General may from time to time, by Order in Council, make regulations for the type of company described in subsection (2) for the pur- poses described in subsection (3).
(2) The type of company to which this section applies is a company that— (a) is one of the following: (i) (ii) (iii) a co-operative dairy company: a co-operative milk marketing company, as defined in section 2 of the Co-operative Companies Act 1956: a co-operative pig marketing company, as defined in section 2 of the Co-operative Companies Act 1956; and (b) is registered under Part 2 or Part 3 of the Co-operative Companies Act 1996; and (c) was in existence at the start of the 1988–89 income year; and (d) was a company to which any of sections 201 to 203 of the Income Tax Act 1976, in force at the time, applied at the time.
(3) The purposes for which the regulations can be made are— (a) (b) (c) authorising the Commissioner to classify as income, other than as a divi- dend, of a shareholder of the company some or all of an amount paid to the shareholder on the surrender of a share in the company, or for a share on the liquidation of the company, that is more than the available sub- scribed capital per share, calculated under the slice rule, of the share: authorising the Commissioner to allocate the income to an income year or income years as the Commissioner thinks fit: conferring on the Commissioner a discretionary power necessary for the purposes of the regulations.
(4) The regulations made may apply different rules in relation to different classes of companies.

Compare: 2004 No 35 s OC 4 686 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 13 s 225A Section 225AA: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
225A Power to make interim payments of WFF tax credit (1) The Governor-General may from time to time, by Order in Council— (a) (b) specify a class of persons being paid an income-tested benefit to whom the chief executive of the administering department may make payments under section 80KP, or to whom the chief executive must stop making such payments: appoint a date on which the chief executive of that department may start making payments under section 80KP or a date on which the chief executive must stop making such payments.
(2) An Order in Council made under subsection (1) may— (a) (b) provide that the chief executive of that department may make payments, or must stop making payments, under section 80KP to all persons receiv- ing an income-tested benefit; or specify a class of persons being paid an income-tested benefit to whom the chief executive of that department may make payments, or must stop making payments, under section 80KP, by reference to 1 or more of the following: (i) (ii) (iii) (iv) the type of income-tested benefit received by the person: the amount of the income-tested benefit received by the person: the amount of the WFF tax credit to which the person may be entitled, as determined by the chief executive of that department: any amount used or calculated by the chief executive of that department in determining the amount of the WFF tax credit to which a person may be entitled.
(3) An Order in Council made under subsection (1) is a legislative instrument and a disallowable instrument for the purposes of the Legislation Act 2012 and must be presented to the House of Representatives under section 41 of that Act.

Section 225A: replaced, on 24 May 1999 (applying on and after 1 October 1999), by section 21 of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).
Section 225A heading: amended, on 1 April 2008, by section 267(1) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 225A(1)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 225A(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 225A(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
687 Part 13 s 225AB Tax Administration Act 1994 Reprinted as at 1 April 2020 Section 225A(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 225A(2)(b)(iii): amended (with effect on 1 April 2008), on 6 October 2009, by section 702(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 225A(2)(b)(iii): amended, on 1 April 2008, by section 267(2) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).

Section 225A(2)(b)(iv): amended (with effect on 1 April 2008), on 6 October 2009, by section 702(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 225A(2)(b)(iv): amended, on 1 April 2008, by section 267(3) of the Taxation (Business Taxa- tion and Remedial Matters) Act 2007 (2007 No 109).
Section 225A(3): replaced, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).

225AB Order in Council amending schedule 18B of Income Tax Act 2007 (1) (2) This section provides a power to amend, by Order in Council, the list of sales of bloodstock yearlings in schedule 18B of the Income Tax Act 2007 that meet the definition of a premier yearling sale in section EC 39B(4) of that Act.
The Governor-General may, by Order in Council made on the recommendation of the Minister of Revenue, amend schedule 18B of that Act by— (a) (b) adding the name of a sale of bloodstock yearlings: substituting the name of a sale of bloodstock yearlings in recognition of a change in its name: (c) removing the name of a sale of bloodstock yearlings.
(3) Before recommending the making of an Order in Council to— (a) add the name of a sale of bloodstock yearlings to schedule 18B of that Act, the Minister of Revenue must be satisfied that the sale— (i) is of bloodstock yearlings of interest to New Zealand resident and non-resident prospective buyers; and (ii) will be held in New Zealand: (b) remove the name of a sale of bloodstock yearlings from schedule 18B of that Act, the Minister of Revenue must be satisfied that the sale— (i) is no longer of bloodstock yearlings of interest to New Zealand resident and non-resident prospective buyers: (ii) will no longer be held in New Zealand.
(4) Before making a recommendation under subsection (2), the Minister of Reve- nue must— (a) consult the Minister for Racing on the proposed amendment; and 688 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 13 s 225C (b) be satisfied that consultation has been undertaken on the proposed amendment that is appropriate and reasonable for the purposes of this section.
Section 225AB: inserted (with effect on 1 January 2019), on 18 March 2019, by section 104 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
225B Order in Council amending Schedule 27 (1) The Governor-General may from time to time, by Order in Council, amend Schedule 27 of the Income Tax Act 2007 by— (a) (b) (c) (d) adding a country or territory outside New Zealand: adding types of income for a country or territory outside New Zealand: omitting a country or territory outside New Zealand: omitting types of income for a country or territory outside New Zealand.
(2) [Repealed] Compare: 2004 No 35 s LC 1A(1), (2) Section 225B: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 225B(2): repealed, on 1 January 2016, by section 14 of the Legislation (Confirmable Instru- ments) Amendment Act 2015 (2015 No 120).
225BA Order under section 225B is confirmable instrument The explanatory note of an Order in Council made under section 225B(1)(a) or (b) must indicate that— (a) (b) (c) it is a confirmable instrument under section 47B of the Legislation Act 2012; and it is revoked at a time stated in the note, unless earlier confirmed by an Act of Parliament; and the stated time is the applicable deadline under section 47C(1)(a) or (b) of that Act.
Section 225BA: inserted, on 1 January 2016, by section 14 of the Legislation (Confirmable Instru- ments) Amendment Act 2015 (2015 No 120).
225C Order in Council amending Schedule 38 of Income Tax Act 2007 The Governor-General may, from time to time, by Order in Council, amend Schedule 38 of the Income Tax Act 2007 by— (a) adding a statute, if the statute provides for an exemption from income tax, for salary or wages, that is to be ignored in determining the family scheme income of a person for an income year: (b) removing a statute.
Section 225C: inserted, on 1 April 2011, by section 162 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
689 Part 13 s 225D Tax Administration Act 1994 Reprinted as at 1 April 2020 225D Regulations: community housing trusts and companies (1) (2) (3) The Governor-General may, from time to time, by Order in Council make regu- lations, on the combined recommendation of the Minister of Revenue and the Minister for Housing, amending threshold values set out in schedule 34 of the Income Tax Act 2007 relating to the income and assets of a person when the person becomes a beneficiary or client of a community housing trust or com- pany.
[Repealed] Regulations made under this section are treated as coming into force on a day specified for that purpose in the Order in Council, but that day must not be earlier than 14 April 2014.

Section 225D: inserted (with effect on 14 April 2014), on 30 June 2014, by section 183 of the Taxa- tion (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 225D(1): replaced (with effect on 14 April 2014), on 24 February 2016, by section 271(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 225D(2): repealed (with effect on 14 April 2014), on 24 February 2016, by section 271(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
226 Power to extend time for doing anything under Act (1) If anything required by or under this Act or the Income Tax Act 2007 or the Goods and Services Tax Act 1985 to be done at or within a fixed time cannot be or is not so done, the Governor-General, by Order in Council, may from time to time appoint a further or other time for doing that thing, whether the time at or within which that thing ought to have been done has or has not expired.
(2) Anything done at or, as the case may be, within the time prescribed by any such Order in Council shall be as valid as if it had been done at or within the time fixed by or under this Act or the Income Tax Act 2007 or the Goods and Services Tax Act 1985.

Compare: 1976 No 65 s 434 Section 226(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 226(1): amended, on 21 December 2004, by section 142 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 226(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 226(2): amended, on 21 December 2004, by section 142 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
690 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 13 s 226B 226B Business group amnesties (1) (2) (3) The Commissioner may declare an amnesty (a business group amnesty) under this section in relation to a group of persons, each of whom carries on a type of activity as the person’s main business (the affected business), if the Commis- sioner considers that declaring the amnesty is consistent with— (a) (b) protection of the integrity of the tax system; and collection over time of the highest net revenue that is practicable within the law.
The Commissioner, when declaring a business group amnesty, must announce the days that begin and end the period for which the business group amnesty is available.

The Commissioner may change a day that begins or ends the period for which a business group amnesty is available by an announcement made on or before the day.
(4) A person is eligible to benefit from a business group amnesty if the person— (a) (b) (c) (d) is carrying on the affected business when the amnesty becomes avail- able; and has carried on the affected business throughout the period of 3 income years ending before the income year in which the amnesty becomes available; and has not previously benefited from a business group amnesty; and has not been notified of a pending tax audit or investigation before the amnesty becomes available.
(5) During the period for which a business group amnesty is available, a person may give a notice to the Commissioner in a form prescribed by the Commis- sioner— (a) (b) (c) (d) (e) stating that the person wishes to benefit from the amnesty; and stating that the person is carrying on the affected business; and stating the period for which, and the place at which, the person has car- ried on the affected business as a business; and providing a statement of assets and liabilities for the income year ending before the income year in which the business group amnesty becomes available; and giving details of actions and omissions relating to the business that the person considers might give rise to an assessment, amended assessment, or prosecution if the person did not benefit from the amnesty; and (f) providing any other information required by the Commissioner.
(6) A person who is eligible under subsection (4) and gives a notice under subsec- tion (5) is a person (an affected person) who benefits from the amnesty.
691 Part 13 s 226B Tax Administration Act 1994 Reprinted as at 1 April 2020 (7) The Commissioner may, as if the business group amnesty were not declared,— (a) investigate the financial affairs of an affected person for the period of— (i) (ii) the income year ending before the income year in which the Com- missioner declares the amnesty; and the income year in which the Commissioner declares the amnesty; and (b) make an assessment or amended assessment of the affected person for the income years referred to in paragraph (a).
(8) After an affected person gives a notice under subsection (5), the Commissioner must not, in relation to income years before the income years referred to in subsection (7)(a),— (a) begin an investigation of the income and deductions of the affected per- son relating to the affected business: (b) make an assessment or amended assessment of the affected person based on figures for income and deductions relating to the affected business that differ from the figures for income and deductions relating to the affected business included by the affected person in a return of income provided before the date of the notice under subsection (5), except if subsection (10) applies.
(9) After an affected person gives a notice under subsection (5), the Commissioner must not begin under this or another Act a prosecution of the affected person for an action or omission before or in giving the notice if— (a) the affected person provides information relating to the action or omis- sion to the Commissioner; and (b) subsection (10) does not apply.
(10) The Commissioner may make an assessment, make an amended assessment, or bring a prosecution, that would otherwise be contrary to subsection (8) or (9), if the assessment or prosecution arises from an investigation of which the per- son is given notice, and that the Commissioner begins, before the affected per- son gives the notice under subsection (5).
(11) The Commissioner must notify the Minister by providing a report on the results of a business group amnesty in a report accompanying a report under section 141L.

(12) The Minister must lay a copy of the report before the House of Representatives at the same time as the report under section 141L.

Section 226B: inserted, on 19 December 2007, by section 268 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 226B(11): amended, on 2 June 2016, by section 180 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

692 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 13 s 226E 226C Secure credit or debit card payments and fees (1) (2) The Commissioner may offer to taxpayers the service of paying an amount to the Commissioner by secure internet credit or debit card transfer or secure tele- phone credit or debit card transfer.
The Commissioner may charge the taxpayer, at the time that the taxpayer uses the service, a fee for the service.

The fee, if it is charged, must be paid on top of the amount, and as part of the same payment (using the same service).

(3) The fee for the service is 1.42% of the amount, plus any GST.

(4) Despite subsection (3), the Governor-General may from time to time, by Order in Council, change the fee, with effect from a date specified in the Order in Council.
Section 226C: inserted, on 29 August 2011, by section 190 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 226C(3): amended, on 2 November 2012, by section 205 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
226D Reportable jurisdictions for CRS standard and Part 11B (1) The Governor-General may from time to time, by Order in Council, make regulations providing that a territory outside New Zealand is a reportable juris- diction for the purposes of the CRS applied standard.

(2) A regulation may set out the period for which it is to apply, which must not begin before the latest reporting period that finishes before the regulation is made.
(3) A regulation may provide for the change, extension, limitation, suspension, or cancellation of an earlier regulation.

(4) Within 30 days of the making of a regulation under this section, the Commis- sioner must publish in a publication chosen by the Commissioner— (a) (b) the new or changed regulation: details of the extension, limitation, suspension, or cancellation of the regulation.
(5) The effect of a regulation providing that a territory outside New Zealand is a reportable jurisdiction may be suspended by a determination made by the Com- missioner under section 91AAV.

Section 226D: inserted, on 21 February 2017, by section 29 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
226E Application of changes to CRS standard (1) The Governor-General may from time to time, by Order in Council, make regulations relating to a change in the CRS standard or the CRS publication providing for— (a) the effect or lack of effect of the change on the CRS applied standard: 693 Part 14 s 227 Tax Administration Act 1994 Reprinted as at 1 April 2020 (b) (c) a period for which an effect or lack of effect applies or does not apply: the effect or lack of effect of a change to the CRS applied standard on the obligations and liabilities of a person or entity or class of persons or entities.
(2) A regulation may set out the period for which it is to apply, which must not begin before the latest reporting period that finishes before the regulation is made.

(3) A regulation may provide for the change, extension, limitation, suspension, or cancellation of an earlier regulation.
(4) Within 30 days of the making of a regulation under this section, the Commis- sioner must publish in a publication chosen by the Commissioner— (a) (b) the new or changed regulation: details of the extension, limitation, suspension, or cancellation of the regulation.

Section 226E: inserted, on 21 February 2017, by section 29 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Part 14 Transitional provisions and savings 227 Transitional provisions and savings (1) (2) The continuity of the operation of the law relating to income tax and every other tax imposed under the enactments repealed by section YB 3 of the Income Tax Act 1994 (in this section referred to as the repealed enactments) shall not be affected by the substitution of this Act, the Income Tax Act 1994, and the Taxation Review Authorities Act 1994 for the repealed enactments.
For all purposes in respect of any tax which at the commencement of this Act has been already assessed or paid or is still assessable or payable in or for the 1994–95 tax year or any previous tax year in accordance with the provisions of the repealed enactments, all the provisions of those enactments, including their penal provisions, and all regulations, warrants, and other acts of authority ori- ginating under them, shall, notwithstanding the repeal of those enactments, be deemed to remain in full force and effect; and all proceedings under any of those enactments, including proceedings for the recovery of any fine or penalty in respect of any offence committed, whether before or after the commence- ment of this Act, may be instituted or continued accordingly as if the enactment concerned had not been repealed.
(3) All proceedings in respect of offences committed or alleged to have been com- mitted, whether before or after the commencement of this Act, against any of the repealed enactments may be instituted or continued as if this Act had not been passed.
694 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 14 s 227B (4) Any express or implied reference in any enactment, instrument, or document (including this Act) to any provision of this Act, or to things done or to be done or failing to be done under or for the purposes of any provision of this Act, shall, if and so far as the nature of the reference permits, be construed as including, in relation to the times, circumstances, or purposes in relation to which the corresponding provision in the repealed enactments has or had effect, a reference to, or to things done or to be done or failing to be done under or for the purposes of, that corresponding provision.
(5) Any express or implied reference in any enactment, instrument, or document (including the repealed enactments and enactments, instruments, and docu- ments passed or made after the passing of this Act) to, or to things done or to be done or failing to be done under or for the purposes of, any of the repealed enactments shall, if and so far as the nature of the reference permits, be con- strued as including, in relation to the times, circumstances or purposes in rela- tion to which the corresponding provision of this Act has effect, a reference to, or to things done or to be done or failing to be done under or for the purposes of, that corresponding provision.
(6) For the purpose of determining the punishment which may be imposed on a person in respect of the commission of an offence under a provision of this Act, an offence committed by that person under a corresponding repealed enactment is deemed to have been committed under that provision.

Section 227(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
227B Regulations providing for transitional exemptions and other matters (1) This section provides a regulation-making power for matters relating to the administration of this Act that— (a) arise during the period of co-existence of 2 Inland Revenue software platforms; and (b) affect the application of this Act in relation to 1 or more taxpayers; and (c) make it necessary in order to achieve an orderly transition to the new software platform for amendments to be made to this Act consistent with the purposes of the Inland Revenue Acts.
(2) The Governor-General may, by Order in Council on the recommendation of the Minister of Revenue, make regulations— (a) providing transitional and savings provisions— (i) (ii) concerning the coming into force of provisions affecting the administration of this Act: that may be in addition to, or in place of, other provisions of this Act: (b) prescribing how provisions of this Act must be applied or modified for the purpose set out in subsection (1): 695 Part 14 s 227B Tax Administration Act 1994 Reprinted as at 1 April 2020 (c) providing that, subject to conditions as may be set out in the regulations, during a specified transitional period,— (i) (ii) (iii) specified provisions of this Act, including definitions, do not apply, or apply with modifications or additions, or both: specified terms have the meaning given to them by the regula- tions: specified provisions repealed or amended in this Act are to con- tinue to apply: (d) (e) specifying categories of persons who may be exempted from some or all of an obligation under this Act: providing for any other matters that may be required to achieve the pur- pose set out in subsection (1).
(3) Regulations made under this section may not— (a) cause a taxpayer’s liability to be more than the liability they would have under this Act if no regulations were made under this section: (b) alter or affect the application of— (i) (ii) (iii) (iv) (v) the care and management provisions in sections 6 and 6A: the information provisions in sections 16 to 17L: the secrecy provisions in Part 4: a shortfall penalty under sections 141 to 141K: a criminal penalty under sections 143 to 148: (c) directly or indirectly remove or diminish the rights of a taxpayer under— (i) (ii) (iii) (iv) (v) the disputes provisions in Part 4A: the provisions for determinations under Part 5: binding rulings under Part 5A: the objection and challenge provisions in Parts 8 and 8A: the provisions relating to remission, relief, and refunds in Part 11: (d) have retrospective application.
Regulations made under this section must include a date on which the regula- tions are revoked, and that date must be no later than 3 years after the date on which they are made.
The Minister may recommend the making of regulations under this section only if satisfied that— (a) the regulations— (i) (ii) are necessary to achieve the purpose set out in subsection (1); and are consistent with the purposes of the Inland Revenue Acts; and (4) (5) 696 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 14 s 227C (iii) are the only legislative option that is practicable in the circum- stances; and (b) a consultative process has been undertaken that— (i) includes the distribution of draft regulations and an explanation of the way in which the regulations would meet the requirements of paragraph (a) to persons or organisations that represent taxpayers that it is reasonable to consult with for the purposes of this sec- tion; and (ii) provides a period of consultation of at least 4 weeks.
(6) This section and any unexpired regulations made under this section expire and are repealed on 31 December 2021.

Section 227B: inserted, on 21 February 2017, by section 129 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 227B(3)(b)(ii): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
227C Transitional provision: voluntary application of employment income information provisions (1) This section applies for the purposes of this Act and the Income Tax Act 2007, when an employer or PAYE intermediary, other than an employer who provides their employment income information by non-electronic means, is required to provide an employer monthly schedule and a PAYE income payment form in the period that starts on 1 April 2018 and ends on 31 March 2019 (the transi- tional period).
(2) Despite the commencement provisions in the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (the amendment Act) relating to the provision of employment income information, the application of new thresholds, and the consequential amend- ments to the KiwiSaver Act 2006, the employer may choose to apply the provi- sions in the amendment Act for the transitional period, or a part of it, in place of the provisions in this Act and the Income Tax Act 2007 for the delivery of the employer monthly schedule and PAYE income payment form.
(3) For the purposes of subsection (2), an employer who chooses to report their employment income information using the provisions of the amendment Act must also apply the other relevant provisions relating to the delivery of that information or to the interpretation of those provisions, whether or not the rele- vant provision is listed in subsection (8).
(4) When an employer makes an election under subsection (2), they must include in their employment income information the required items relating to a benefit received by an employee or former employee under section CE 1(1)(d) of the Income Tax Act 2007, applying the provisions of the amendment Act in rela- tion to all benefits under employee share schemes, as defined in the amend- 697 Part 14 s 227D Tax Administration Act 1994 Reprinted as at 1 April 2020 (5) (6) (7) (8) ment Act, received by employees or former employees on or after the date that is 20 days before the date of their election.
For the purposes of subsection (4), for an item relating to a benefit under an employee share scheme received by an employee in the part of the transitional period that falls before the date referred to in section 2(34) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remed- ial Matters) Act 2018, the ESS deferral date referred to in section CE 2(9) of the Income Tax Act 2007 is the 20th day after the employee receives the bene- fit.
For the purposes of the application of a late filing penalty under section 139A(6) to (8), the rules relating to further failures apply for the transitional period as if it were a continuation of the previous period or periods.

For the purposes of the correction of errors in employment income information that is provided in the transitional period, a regulation-making power is set out in section 46(8) and (9).
For the purposes of subsections (2) and (4), and despite the relevant com- mencement provisions in section 2,— (a) sections 17(2) and (3)(b), 20, 153, 158, 159, 191, 196, 203, 207 to 209, 239, 240, 243(20), (24), (26), (53), and (54), 261(2), (5), (13), and (26), 267, 272, 274 to 276, 279, 280, 303, 313, 315, 334, 352 to 357, 360, 363 to 367, 372(1)(a) to (c), 374 to 380, 383 to 388, and 406 of the amend- ment Act are treated as having a commencement date of 1 April 2018 and as applying for, or in relation to, an employer from the date on which they choose to apply the relevant provisions: (b) the due dates for employment income information under sections 23E to 23I do not apply in the transitional period for the purposes of determin- ing a penalty under section 139A(6) to (8) or 142.
(9) An employer who makes an election under subsection (2) may not revert to the provisions for the delivery of the employer monthly schedule and PAYE income payment form under this Act or the Income Tax Act 2007, and must continue to apply the provisions of the amendment Act for the remainder of the transitional period unless the employer and Commissioner agree otherwise.

As a consequence, the early commencement and application dates set out in sub- section (8) no longer apply.
Section 227C: inserted, on 1 April 2018, by section 370 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
227D Transitional provision for certain filing requirements of employers For the purposes of this Act and the Income Tax Act 2007, when an employer or PAYE intermediary is required to provide an employer monthly schedule and a PAYE income payment form relating to the last month of the transitional period referred to in section 227C(1), the usual rules apply for the delivery of the schedule and form despite the fact that the transitional period is expressed (1) 698 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 14 s 227E (2) (3) to end on 31 March 2019.
This subsection does not apply in relation to an obli- gation referred to in subsection (3).

For the purposes of this Act and the Income Tax Act 2007, when an employer chooses to apply the provisions in the amendment Act for the transitional period under section 227C(2) in a month (the month of the election), they must provide an employer monthly schedule and a PAYE income payment form relating to the previous month by the due date in the month of the elec- tion.
For the purposes of this Act and the Income Tax Act 2007, in relation to a benefit received by an employee or former employee under an employee share scheme for the period that starts on 16 March 2019 and ends on 31 March 2019, an employer to whom section RD 4(1)(b) of the Income Tax Act 2007 applies must— (a) (b) apply the provisions in the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 in relation to the tax treatment of the benefit; and provide their employment income information in relation to the benefit under the provisions in subpart 3C rather than including the information in the employer monthly schedule and PAYE income payment form.
Section 227D: inserted, on 1 April 2018, by section 370 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

227E Transitional provision: application of investment income information provisions (1) This section applies for the purposes of this Act and the Income Tax Act 2007 to a person who pays an amount of investment income in the period that starts on 1 April 2019 and ends on 31 March 2020 (the transitional period).
(2) Despite the commencement provisions in the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (the amendment Act) for the provision of investment income informa- tion, a person may choose to apply the provisions of the amendment Act relat- ing to the delivery of investment income information under subpart 3E and the correction of errors under section 25O for the transitional period or a part of it.
(3) A person who makes an election under subsection (2) may not revert to the provisions in this Act and the Income Tax Act 2007 relating to the returns of income, and must continue to apply the relevant provisions of the amendment Act for the remainder of the transitional period, unless the person and Commis- sioner agree otherwise.
Section 227E: inserted, on 1 April 2019, by section 371 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
699 Part 14 s 227EB Tax Administration Act 1994 Reprinted as at 1 April 2020 227EB Transitional provisions: publication requirements related to RWT- exempt status and certain exemption certificates (1) For the transitional period referred to in section 227E(1), the Commissioner may— (a) (b) create an electronic register of persons who hold an RWT exemption cer- tificate for the purposes of establishing their RWT-exempt status; and publish a person’s tax file number and the start date and, if applicable, the end date recorded on the person’s RWT exemption certificate.
(2) A reference in a document to an RWT exemption certificate or to a person holding an RWT exemption certificate is to be read as including a reference to RWT-exempt status or to the person having RWT-exempt status, as applicable, to the extent necessary to reflect sensibly the intent of the document.
(3) A reference in a document to an exemption certificate for a schedular payment or to the provision of a copy of an exemption certificate is to be read as includ- ing a reference to a notice of the Commissioner under schedule 5, part C, clause 6 that a person is entitled to receive payment for which no amount of tax is to be withheld or to the provision of evidence of the notice, as applicable, to the extent necessary to reflect sensibly the intent of the document.
Section 227EB: inserted, on 1 April 2019, by section 105 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

227F Transitional provisions related to information disclosures (1) Subpart 3A, sections 16 to 17K are sections 16 to 19, 21 and 21BA of the Tax Administration Act 1994 in rewritten form and are intended to have the same effect.

Subsection (3) overrides this subsection.
(2) Unless a limit in subsection (3) applies, in circumstances where the meaning of a taxation law that comes into force at the commencement of this Act (the new law) is unclear or gives rise to absurdity,— (a) (b) the wording of a taxation law that is replaced in part by section 13C of this Act and that corresponds to a new law (the old law) must be used to determine the correct meaning of the new law; and it can be assumed that a corresponding old law provision exists for each new law provision.
Subsections (1) and (2) do not apply in the case of a new law that is amended after the commencement of this Act, with effect from the date on which the amendment comes into force.

For the avoidance of doubt, in relation to permitted disclosures under schedule 7, the authorisation of a specific disclosure under an exception set out in the schedule does not affect the general rule that confidentiality, as set out in sec- tion 18, applies only to sensitive revenue information.
Section 227F: inserted, on 18 March 2019, by section 106 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
(3) (4) 700 Reprinted as at 1 April 2020 Tax Administration Act 1994 Part 14 s 229 227G Transitional provision related to individuals’ income information For income years in the period from the 2000–01 income year to the 2019–20 income year, an individual who may have or may have had an entitlement under the family scheme under sections MD 1 and ME 1 of the Income Tax Act 2007, and the equivalent provisions in the Income Tax Act 2004 and the Income Tax Act 1994, but who was not required to provide a return of income for a tax year in that period, may, despite section 108, choose to file a return of income for the tax year.
Section 227G: inserted, on 1 April 2019, by section 107 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

228 Commissioner and department The person who, on 1 April 1995, holds office as Commissioner of Inland Rev- enue is deemed to have been appointed Commissioner of Inland Revenue under section 6A.
Section 228: replaced (with effect on 1 April 1995), on 2 September 1996, by section 43 of the Taxa- tion (Remedial Provisions) Act 1996 (1996 No 159).

229 References to department, etc (1) All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document to the Land and Income Tax Department or to the Stamp Duties Office shall, unless the context otherwise requires, be deemed to be references to the Inland Revenue Department.
(2) All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document to the Minister of Stamp Duties shall, unless the context otherwise requires, be deemed to be references to the Minis- ter of Finance.
(3) All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document to the Commissioner of Taxes or to the Commissioner of Stamp Duties shall, unless the context otherwise requires, be deemed to be references to the Commissioner of Inland Revenue.
(4) All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document to the Deputy Commissioner of Stamp Duties or to the Second Deputy Commissioner of Taxes shall, unless the con- text otherwise requires, be deemed to be references to an officer of the depart- ment.
(5) All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document to the Chief Deputy Commissioner of Inland Revenue shall, unless the context otherwise requires, be deemed to be references to an officer of the department.
(6) All references in any enactment, regulation, rule, order, agreement, instrument, notice, or other document to— 701 Part 14 s 229 Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) (c) (d) a Superintendent appointed under section 3 of the Land and Income Tax Amendment Act 1944; or a District Commissioner of Taxes; or an Assistant Commissioner of Stamp Duties; or a District Commissioner of Stamp Duties— shall, unless the context otherwise requires, be deemed to be references to an officer of the department.
Compare: 1974 No 133 ss 3(2), 4(2), 6(5), (8), 8(2), 49(3) Section 229(4): amended (with effect on 1 April 1995), on 2 September 1996, by section 44(4) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).

Section 229(5): amended (with effect on 1 April 1995), on 2 September 1996, by section 44(4) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
Section 229(6): amended (with effect on 1 April 1995), on 2 September 1996, by section 44(5) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
702 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 1 Schedule 1 Inland Revenue Acts s 3 Child Support Act 1991 Estate and Gift Duties Act 1968 Estate Duty Abolition Act 1993 Estate Duty Repeal Act 1999 Gaming Duties Act 1971 Goods and Services Tax Act 1985 Income Tax Act 1994 Income Tax Act 2004 Income Tax Act 2007 KiwiSaver Act 2006 Land Tax Abolition Act 1990 Stamp and Cheque Duties Act 1971 Stamp Duty Abolition Act 1999 Student Loan Scheme Act 1992 Student Loan Scheme Act 2011 Tax Administration Act 1994 Taxation Review Authorities Act 1994 Schedule 1: amended (with effect on 1 April 2012), on 30 March 2013, by section 52(3) of the Stu- dent Loan Scheme Amendment Act 2013 (2013 No 10).
Schedule 1: amended, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Schedule 1: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Schedule 1: amended, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
Schedule 1: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Schedule 1: amended, on 24 May 1999 (applying on and after 24 May 1999), by section 17 of the Estate Duty Repeal Act 1999 (1999 No 64).

Schedule 1: amended, on 20 May 1999 (applying on and after 20 May 1999), by section 10(1) of the Stamp Duty Abolition Act 1999 (1999 No 61).
703 Schedule 2 Tax Administration Act 1994 Schedule 2 Application of CRS standard Reprinted as at 1 April 2020 s 185O Schedule 2: inserted, on 1 July 2017, by section 30 of the Taxation (Business Tax, Exchange of Infor- mation, and Remedial Matters) Act 2017 (2017 No 3).
Part 1 Items modifying CRS standard Schedule 2 Part 1 heading: inserted (with effect on 1 July 2017), on 26 June 2019, by section 105(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Mat- ters) Act 2019 (2019 No 33).

The terms reporting period, calendar year or other appropriate reporting period, calendar year, and year mean a 12-month period ending with 31 March, unless the context requires a different interpretation.
Sections I to VII are replaced by the Sections I to VII included in Annex 5 (Wider Approach to the Common Reporting Standard) of the CRS publication, as amended from time to time, modified by items 3 to 12.

In Section I, paragraph C, the words “or with respect to each Financial Account that is opened prior to becoming a Reportable Account” are disregarded.

Section I, paragraph F is disregarded.

In Section III, subparagraph C(6), the date reference is replaced by 30 June 2017.
In Section III, paragraph D, the date reference is replaced by the words “30 June 2018, for pre-existing individual accounts that are high value accounts, or 30 June 2019 for pre-existing individual accounts that are lower value accounts”.

In Section V, paragraph A, the date reference is replaced by 30 June 2017.

In Section V, paragraph B, the date references are replaced by 30 June 2017.
In Section V, subparagraph D(1), the first date reference is replaced by 30 June 2017 and the second date reference is replaced by 30 June 2019.

In Section V, subparagraph D(2), the first date reference is replaced by 30 June 2017 and the second date reference is replaced by 31 March.

In Section VII, paragraph B, the alternative procedures under the special due diligence rules include the procedure given in paragraph 13 of the Commentary on Section VII.
Under Section VII, subparagraph C(4), an entity has the option of treating all dollar amounts referred to in the CRS standard as being in New Zealand dol- lars.
In Section VIII, subsubparagraph B(1)(c), the term Non-Reporting Financial Institution includes a person or entity determined by the Commissioner under 704 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 2 section 91AAW to be a non-reporting financial institution for the purposes of the CRS applied standard.

In Section VIII, subsubparagraph B(8)(b), the date reference is replaced by 1 July 2017.
In Section VIII, subsubparagraph B(9)(a), the date reference is replaced by 30 June 2017.

In Section VIII, subsubparagraph B(9)(d), the date reference is replaced by 30 June 2018.

In Section VIII, subparagraph C(9), the definition of the term Preexisting Account is the replacement definition given in paragraph 82 of the Commen- tary on Section VIII, with the date reference in subsubparagraph (a) of the replacement definition being 30 June 2017.
In Section VIII, subparagraph C(10), the definition of the term New Account is— New Account means a Financial Account maintained by a Reporting Financial Institution that is not a Pre-existing Account.

In Section VIII, subparagraph C(14), the date reference is replaced by 30 June 2017.

In Section VIII, subparagraph C(15), the first date reference is replaced by 30 June 2017 and the second date reference is replaced by 31 March.
In Section VIII, subsubsubparagraph C(17)(f)(ii), the date reference is replaced by 1 July 2017.

In Section VIII, subsubparagraph C(17)(g), the term Excluded Account includes an account determined by the Commissioner under section 91AAW to be an excluded account for the purposes of the CRS applied standard.
In Section VIII, subparagraph D(4), the term Reportable Jurisdiction means a jurisdiction identified as a reportable jurisdiction by the Governor-General by Order in Council and not subject at the time to a suspension under an Order in Council or a determination of the Commissioner.

In Section VIII, subparagraph D(5), the term Participating Jurisdiction includes New Zealand in addition to jurisdictions determined by the Commis- sioner to be participating jurisdictions.
In Section VIII, subparagraph E(4), the definition of the term Related Entity is the replacement definition given in paragraph 82 of the Commentary on Sec- tion VIII.
705 Schedule 2 Tax Administration Act 1994 Reprinted as at 1 April 2020 Part 2 Items modifying and clarifying Commentary on the CRS standard 1 Schedule 2 Part 2: inserted (with effect on 1 July 2017), on 26 June 2019, by section 105(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
In the application of the Commentary on the CRS standard (the Commentary) to the interpretation of the definitions of Investment Entity and Custodial Insti- tution in the CRS, a reference in a definition to “the Entity’s gross income attributable to [certain activities of the Entity]” is treated as being a reference to the total gross income arising for the Entity and other entities that is attribut- able to the Entity’s performance of the activities.
Schedule 2 Part 2 item 1: inserted (with effect on 1 July 2017), on 26 June 2019, by section 105(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
706 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 3 Schedule 3 Record-keeping requirements Schedule 3: inserted, on 1 April 2019, by section 372(1)(a) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Schedule 3 heading: amended, on 1 April 2020, by section 372(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Table 1—Record-keeping requirements for employers and PAYE intermediaries ss 22AA, 22AAB Row Records The amount of a PAYE income payment The amount of tax for a PAYE income payment The amount of an advance pay The amount of a payroll donation The amount of employer’s superannuation contribution The amount of a benefit under an employee share scheme The amount of personal service rehabilitation payment The amount of tax credits under section LD 4 of the Income Tax Act 2007 The amount of child support deductions The amount of salary or wage deductions under the Student Loan Scheme Act 2011 The amount of employer KiwiSaver contributions made under the KiwiSaver Act 2006 The amount of employee KiwiSaver contribution deductions under the KiwiSaver Act 2006 The name, tax file number, tax code, date of birth, and contact addresses of every person who derives or receives an amount in rows 1 to 11 The records, receipts, certificates, notifications, declarations relating to the items in rows 1 to 13 Table 2—Record-keeping requirements for passive income Row Records 1 The name of every person who derives or is paid resident passive income or non-resident passive income The tax file number of every person who derives or is paid resident passive income or non-resident passive income The contact address of every person who derives or is paid resident passive income or non-resident passive income The date of birth of every person who derives or is paid resident passive income or non-resident passive income, if supplied by them 11 12 13 14 2 3 4 707 Schedule 3 Tax Administration Act 1994 Reprinted as at 1 April 2020 Row Records 5 The type and amount of resident passive income and the amount of RWT withheld The tax rate applying to the resident passive income The date on which RWT was withheld, and if there is more than 1 instance, the year in which the amounts were withheld The type and amount of non-resident passive income and the amount of NRWT withheld The tax rate applying to the non-resident passive
 income The date on which NRWT was withheld, and if there is more than 1 instance, the year in which the amounts were withheld The details of all financial arrangements under which interest has been paid, including any number used to identify the financial arrangement Other information required by the Commissioner 708 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 4 Schedule 4 Reporting of employment income information Schedule 4: inserted, on 1 April 2019, by section 372(1)(b) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Table 1—Employment income information for reporting on payday basis ss 3, 23C, 23D, 23J, 23K, 23L, 23M, 47, 227C Row Items 1 2 3 4 The name of the employer The tax file number of the employer The date of the applicable payday Particulars of the following for every person who is an employee of the employer and who receives a PAYE income payment or benefit under an employee share scheme: the name a the tax file number, if supplied to the employer b the tax code for a PAYE income payment that is not an extra pay c the amount of gross earnings, including the value of a benefit arising d under an employee share scheme the name of every person who is an employee who receives an extra pay at a rate less than the rate set out in schedule 2, part B, table 1, row 2 of the Income Tax Act 2007 the total amount of tax withheld before any tax credits are taken into account the amount of earnings not liable to the earner levy, including the value of a benefit arising under an employee share scheme g e f 5 Particulars of the following amounts for every person who is an employee, as applicable: a the amount of any tax credit under section LD 4 of the Income Tax Act 2007 the amount of child support deductions the amount of salary or wage deductions made under the Student Loan Scheme Act 2011 the amount of employer KiwiSaver contributions made under the KiwiSaver Act 2006, part 3, subpart 3 less ESCT the amount of employee KiwiSaver contribution deductions under the KiwiSaver Act 2006, part 3, subpart 1 the amount of salary or wages, as defined in section 4(1) of the KiwiSaver Act 2006, if required under section 63B of that Act b c d e f 709 Schedule 4 Tax Administration Act 1994 Reprinted as at 1 April 2020 Row Items 6 7 The amount of ESCT payable Particulars of the following for every former employee who receives a benefit under an employee share scheme when the employer has chosen under section RD 7B of the Income Tax Act 2007 to withhold an amount of tax for the benefit: a b c d Other particulars as the Commissioner requires
 the name of the employee the tax file number, if supplied to the employer the value of the benefit the amount of tax withheld 8 Table 2—Information about new employees Row Items The name of the employer The tax file number of the employer The contact address of the employer, as required The full name of the employee The contact address of the employee, as required The date of birth of the employee, if supplied to the employer The date on which the employee starts being an employee of the employer The tax file number of the employee, if supplied to the employer The tax code supplied by the employee The KiwiSaver status of the employee under section 22 of the KiwiSaver Act 2006 Table 3—Information about departing employees Row Items The name of the employer The tax file number of the employer The contact address of the employer The name of the employee The date on which the employee stops being an employee of the employer The tax file number of the employee, if supplied to the employer Schedule 4 table 1 row 4 item g: amended, on 1 April 2019, by section 108 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 4 table 1 row 5 item f: inserted, on 1 April 2020, by section 238 of the Taxation (Kiwi- Saver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

710 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 5 Schedule 5 Certain tax codes and rates Schedule 5: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
ss 3, 24B to 24IB Part A PAYE tax codes for general use Schedule 5 Part A: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

1 (1) (2) Tax codes generally The basic tax rates for PAYE income payments are set out in schedule 2 of the Income Tax Act 2007.
The table in clause 4 lists the tax codes from which an employee must choose the code that applies to their circumstances unless they have a tailored tax code under part B, clauses 1 to 3.

(3) An employee who receives a PAYE income payment of an income-tested bene- fit and a PAYE income payment that does not consist of an income-tested bene- fit may choose, for their non-benefit income, a secondary tax code set out in the table in clause 4, rows 3 to 6, that applies to their circumstances.
(4) If another Act requires an employer to withhold the amount of tax for a PAYE income payment to an employee and pay the amount to the Commissioner, the tax code may be combined with another code applying under that Act.

Schedule 5 Part A clause 1: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 5 Part A clause 1(2): amended, on 1 April 2019, by section 109(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

2 Changes to tax codes (1) An employee must inform their employer of a change in their tax code, includ- ing in the information, their name and tax file number, unless the Commis- sioner has provided a code to the employer under clause 3.
(2) (3) If an employee finds it difficult or impractical to inform their employer of a change in their tax code, they may notify the Commissioner who must then notify the employer of the employee’s new tax code.
The employee’s new tax code under subclause (1) or (2) applies to a PAYE income payment that the employer pays to the employee from— (a) the first day of a pay period to which the payment relates until the date on which the employee is no longer entitled to use the tax code if— (i) the employer has no earlier tax code for the employee; or 711 Schedule 5 Tax Administration Act 1994 Reprinted as at 1 April 2020 (ii) the change to the tax code is provided before the date on which the employer calculates their payroll for the period: (b) the first day of the pay period following that to which the payment relates if the change to the tax code is provided after the date on which the employer calculates their payroll for the period.
Schedule 5 Part A clause 2: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Use of incorrect tax codes If the Commissioner considers that an employer or PAYE intermediary has used an incorrect tax code in relation to a PAYE income payment made to an employee, the Commissioner may— (a) (b) (c) notify the employee of the incorrect tax code; and notify the employer or PAYE intermediary of the incorrect code; and provide the tax code that should apply to the PAYE income payment.

The employer or PAYE intermediary must use the tax code provided by the Commissioner after being notified.
However, the tax code does not apply if the employee notifies their employer that their circumstances have changed and, as a result, a different tax code should apply.

Schedule 5 Part A clause 3: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
When entitlement to use tax code ends If an employee is no longer entitled to use a particular tax code, they must notify their employer within 4 days after the date on which they become aware that they are no longer entitled to use the code.

The employee must give the reason why the tax code no longer applies and the date on which their entitle- ment to use the tax code ended.
The tax code does not apply to a PAYE income payment made to the employee after the date on which the entitlement ends, unless the payment is salary or wages for a current pay period.

For the purposes of subclause (1), if the employee notifies the Commissioner that their entitlement has ended, they must similarly provide the reason and the date described in that subclause to the Commissioner.
If an employer has not received notice that the employee’s entitlement to use the tax code has ended, the employer is not required to change the amount of tax withheld from a payment made to an employee.
3 (1) (2) 4 (1) (2) (3) (4) 712 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 5 Tax code table Row 1 Tax code M ME SB S SH ST CAE EDW NSW Circumstances for use of tax code for primary employment earnings when the employee is not entitled to a tax credit under section LC 13 of the Income Tax Act 2007 for primary employment earnings when the employee is entitled to a tax credit under section LC 13 of the Income Tax Act 2007 for secondary employment earnings for an employee whose total PAYE income payments are not more than $14,000 for secondary employment earnings for an employee whose total PAYE income payments are more than $14,000 but not more than $48,000 for secondary employment earnings for an employee whose total PAYE income payments are more than $48,000 but not more than $70,000 for secondary employment earnings for an employee whose total PAYE income payments are more than $70,000 for salary or wages for employment as a casual agricultural employee for salary or wages for employment as an election day worker for salary or wages for employment as a non-resident seasonal worker Schedule 5 Part A clause 4: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Schedule 5 Part A clause 4 table: amended, on 1 April 2019, by section 109(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

713 Schedule 5 Tax Administration Act 1994 Reprinted as at 1 April 2020 Part B Special and particular tax codes Schedule 5 Part B: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
1 Tailored tax codes (1) On application by an employee, the Commissioner may provide a tailored tax code for either— (a) their New Zealand superannuation income or veteran’s pension income; or (b) their other employment income from 1 or more employers.
(2) A tailored tax code may— (a) (b) set out a tax code for a payment of salary or wages to an employee by 1 or more of their employers for a stated period: require that no amount of tax is withheld from, or a particular rate of tax applies to, a proportion of a PAYE income payment of the employee, as if it were the whole payment.
(3) The Commissioner must calculate, for the PAYE income payments and the period to which the tax code applies, the amount of tax for the payments or the rate of tax applying to them,— (a) having regard to the amount of tax for the payments that would be required under sections RD 9 to RD 11 of the Income Tax Act 2007: (b) disregarding an entitlement under the family scheme.
(4) For a tailored tax code under subclause (1)(a), the Commissioner must, as soon as practicable, notify the responsible department of the tailored tax code together with the information described in subclauses (2) and (3).

The depart- ment must use the tailored tax code for a PAYE income payment made to the employee after the date on which the department is notified, or if that payment has already been calculated, for the next payment.
(5) A tailored tax code overrides the provisions of this Act and the Income Tax Act 2007 other than the employee’s duties under sections RA 8, RA 10, and RD 4(2) of that Act and subclause (6) and part A, clauses 3 and 4.

(6) The Commissioner may cancel a tailored tax code at any time, notifying the employee, the employer, or responsible department, as applicable.

If the employee is notified, they must then notify their employer that their entitlement to use a tailored tax code has ended.
Schedule 5 Part B clause 1: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Schedule 5 Part B clause 1 heading: replaced, on 1 April 2019, by section 109(3)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
714 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 5 Schedule 5 Part B clause 1(1): amended, on 1 April 2019, by section 109(3)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 5 Part B clause 1(2): amended, on 1 April 2019, by section 109(3)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 5 Part B clause 1(4): amended, on 1 April 2019, by section 109(3)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 5 Part B clause 1(5): amended, on 1 April 2019, by section 109(3)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 5 Part B clause 1(6): amended, on 1 April 2019, by section 109(3)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 5 Part B clause 1(6): amended, on 1 April 2019, by section 109(4)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Schedule 5 Part B clause 1(6): amended, on 1 April 2019, by section 109(4)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

2 Tax codes for private domestic workers An employee may notify the Commissioner that they wish to have a tax code for their employment as a private domestic worker.
Schedule 5 Part B clause 2: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

3 Tax codes for non-resident seasonal workers A non-resident seasonal worker under the recognised seasonal employer (RSE) instructions has a tax code set out in the table in part A, row 9, for the first month of a period of employment in New Zealand.
Schedule 5 Part B clause 3: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Part C Rates of tax for schedular payments Schedule 5 Part C: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
1 (1) Rates of tax for schedular payments Clauses 2 to 7 apply to determine the rate of tax to be applied to a schedular payment to which sections RD 8 and RD 10B of the Income Tax Act 2007 apply.

See also sections 24F, 24G, and 24H.


(2) The rates of tax applying to schedular payments are— 715 Schedule 5 Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) (c) (d) the standard rate: a payee’s elected rate: a rate set by the Commissioner, applying in certain circumstances: a special rate provided by the Commissioner.
(3) In this schedule,— (a) (b) a person who is making a schedular payment is referred to as the payer: a person who is entitled to receive a schedular payment is referred to as the payee.

Schedule 5 Part C clause 1: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
2 Standard rates of tax The standard rates of tax for schedular payments are set out in schedule 4 of the Income Tax Act 2007.

Schedule 5 Part C clause 2: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
3 Elected rates of tax (1) A payee, other than a non-resident entertainer, may choose a rate of tax that is to apply to a schedular payment for the purposes of section RD 10B(2)(a) of the Income Tax Act 2007.

The minimum rates that a payee may choose are— (a) for a payee who is a non-resident or a holder of a temporary entry class visa as defined in section 4 of the Immigration Act 2009, 15%: (b) for all other payees, 10%.
(2) If a payee notifies a payer of 2 different rates of tax within a 12-month period, the last notified rate is the elected rate that must be applied to the payment.

The payee may not change their rate of tax in relation to the same payer within a 12-month period unless both the payer and payee agree.

(3) For the purposes of this clause, the rate of tax must be a percentage counted to no more than 1 decimal place.
Schedule 5 Part C clause 3: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Rates of tax or percentages set by Commissioner If a payee has a liability under the Inland Revenue Acts that has not been met, the Commissioner may set a rate of tax to be applied to the payee’s schedular payments by notifying the payer and, subject to subclause (7), the payee.
4 (1) 716 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 5 (2) The payee may ask the Commissioner to cancel the rate referred to in sub- clause (1), and the Commissioner must cancel the rate and notify the payee of the cancellation, if— (a) (b) the Commissioner is satisfied that all the payee’s liabilities under the Inland Revenue Acts have been met; and the Commissioner is reasonably satisfied that all the payee’s liabilities under the Inland Revenue Acts will be met in the future.
(3) In addition to setting a rate under subclause (1), the Commissioner may set a percentage of the amount of 1 or more schedular payments made by a payer to a payee, and the payer must— (a) (b) apply the percentage to the schedular payment; and subtract the amount that is the percentage from the schedular payment; and (c) pay the amount to the Commissioner.
(4) An amount paid to the Commissioner under subclause (3) is credited against the payee’s liabilities under the Inland Revenue Acts and is not a tax credit under Part L of the Income Tax Act 2007.

(5) (6) (7) The payee may ask the Commissioner to cancel the percentage set under sub- clause (3).

The Commissioner must cancel the percentage and notify the payee of the cancellation if the Commissioner is satisfied that the payee has paid all tax that is due and payable by them.
For a payee and a schedular payment, a rate of tax or percentage set under this section must not result in an amount that is more than 50% of the amount of the schedular payment.

For the purposes of subclauses (1) and (3), the requirement to notify the payee does not have to be met if, after making reasonable inquiries, the Commis- sioner can find no contact address as described in section 14G for the payee.
Schedule 5 Part C clause 4: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

5 Special rates of tax (1) A payee, other than a non-resident entertainer, may apply to the Commissioner for a special rate of tax applying to some or all of a schedular payment, see section 24G.

(2) The Commissioner may cancel the payee’s entitlement to use a special rate at any time.
The Commissioner must notify the payee of the cancellation.

Schedule 5 Part C clause 5: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
717 Schedule 5 Tax Administration Act 1994 Reprinted as at 1 April 2020 6 (1) Exempt schedular payments The Commissioner may notify a payee, in relation to 1 or more schedular pay- ments, that they are entitled to receive payment for which no amount of tax is to be withheld, see section 24H.
(2) Subclause (1) does not apply in relation to— (a) (b) a payment made to a non-resident entertainer: a payment referred to in schedule 4, part J of the Income Tax Act 2007 made to a payee who is a New Zealand resident.

(3) The Commissioner may revoke the exemption at any time.

The Commissioner must notify the payee of the revocation.
Schedule 5 Part C clause 6: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
7 (1) Use of incorrect rates of tax If the Commissioner considers that a payer has used an incorrect rate of tax for a schedular payment made to a payee, the Commissioner may— (a) (b) (c) notify the payee of the incorrect rate; and notify the payer of the incorrect rate; and provide the rate that should apply to the schedular payment.

(2) After being notified, the payer must use the rate provided by the Commis- sioner.
However, the rate does not apply if the payee notifies the payer that their circumstances have changed and, as a result, a different rate should apply.

Schedule 5 Part C clause 7: inserted, on 1 April 2019, by section 372(1)(c) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
718 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 6 Schedule 6 Reporting of investment income information Schedule 6: inserted, on 1 April 2020, by section 372(1)(d) of the Taxation (Annual Rates for 2017– 18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Table 1—Reporting of investment income information ss 3, 22AAB, 25B to 25R, 57B, 227E Row Items The name of the payer The tax file number of the payer The contact address of the payer The name of the investor The tax file number of the investor, if held by the payer The contact address of the investor and, if the investor is non-resident, the country code of the investor The date of birth of the investor, if held by the payer The amount and type of income of the investor for the period The tax withheld on behalf of, or approved issuer levy paid in relation to, the investor for the period The date on which or period in which the tax was withheld or levy paid The tax rate of the investor for the period as notified to the payer, if applicable The notified investor rate of the investor, if applicable Whether the PIE is a superannuation fund or a retirement savings scheme or not The imputation credits attached, if applicable The Maori authority credits attached, if applicable The names, tax file numbers, dates of birth, and contact addresses of persons who are joint owners, if held by the payer The number of shares for which the dividend is declared, or in the case of a dividend that is a bonus issue, the number of shares included in the bonus issue The date on which the dividend is declared and the payment date of the dividend In the case of a dividend that is a bonus issue, the amount of the bonus issue as determined under section CD 7 or CD 8 of the Income Tax Act 2007 If the dividend is paid in Australian currency by an Australian ICA company, the exchange rate between the NZ dollar and the Australian dollar that was used to calculate the imputation ratio 719 Schedule 6 Tax Administration Act 1994 Reprinted as at 1 April 2020 Row Items 21 The total amounts of income, tax withheld, credits, imputation ratio, and Maori authority ratio, as applicable, for the items in rows 8, 9, 14, 15, and 19 Further information as required by the Commissioner Schedule 6 table 1 row
 6: amended, on 1 April 2020, by section 110 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
22 720 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 Schedule 7 Disclosure rules Schedule 7: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
ss 18–18J 1 Parts A to D This schedule contains the following parts: (a) (b) (c) (d) part A: Disclosures for carrying into effect revenue laws: part B: Disclosures to persons or their representatives: part C: Disclosures to certain agencies for certain purposes: part D: Disclosures for purposes of international arrangements.
Schedule 7 clause 1: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Part A Disclosures for carrying into effect revenue laws Schedule 7 Part A: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
2 Disclosures for purpose of carrying into effect revenue laws Section 18 does not prevent the disclosure of sensitive revenue information— (a) (b) for the purpose of carrying into effect a revenue law: to a person or entity specified in clauses 3 to 13 for the purpose and about the matter described in the provision, subject to any conditions set out in the provision.
(c) [Repealed] Schedule 7 clause 2: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 7 clause 2(a): replaced (with effect on 18 March 2019), on 26 June 2019, by section 106(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 7 clause 2(b): replaced (with effect on 18 March 2019), on 26 June 2019, by section 106(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Mat- ters) Act 2019 (2019 No 33).

Section 7 clause 2(c): repealed (with effect on 18 March 2019), on 26 June 2019, by section 106(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
3 Tax advisors, tax agents, and representatives (1) Despite section 18, the Commissioner may supply information to an approved advisor group about an action or omission— 721 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) by a person who is, or purports to be, a member of the approved advisor group; and that the Commissioner considers to be a breach of a member’s responsi- bilities under sections 20 to 20G.
(2) Despite section 18, the Commissioner may supply information about a person to an association or group if— (a) the person is, or purports to be, a member of the association or group as a person who is in a business of preparing tax returns for other people; and (b) the members of the association or group are subject to— (i) (ii) a professional code of conduct; and a disciplinary process that enforces compliance with the code of conduct; and (c) the information— (i) (ii) is relevant to a decision of the Commissioner removing the person from the list of tax agents or refusing to list the person as a tax agent: in the Commissioner’s opinion, is or would be relevant to a deci- sion referred to in subparagraph (i).
(3) Despite section 18, the Commissioner may supply information about a person to an association or group if— (a) the person is, or purports to be, a member of the association or group as a person who meets the requirements of section 124D(2); and (b) the members of the association or group are subject to— (i) (ii) a professional code of conduct; and a disciplinary process that enforces compliance with the code of conduct; and (c) the information— (i) (ii) is relevant to a decision of the Commissioner disallowing the per- son’s approval as a representative or refusing to approve the per- son as a representative: in the Commissioner’s opinion, is or would be relevant to a deci- sion referred to in subparagraph (i).
Schedule 7 clause 3: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 7 clause 3 heading: replaced, on 23 March 2020, by section 239(1) of the Taxation (Kiwi- Saver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Schedule 7 clause 3(3): inserted, on 23 March 2020, by section 239(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
722 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 4 Misappropriation of money Section 18 does not prevent the Commissioner communicating such informa- tion as is necessary for the purpose of any prosecution under any Act of the Parliament of New Zealand or under the law of any country or territory outside New Zealand, or such information as the Commissioner considers desirable for the purpose of any investigation into any suspected offence, being a prosecu- tion or an investigation in relation to any misappropriation or attempted mis- appropriation by any person in respect of money payable by the department to another person or by any person in respect of money entrusted to that person by, or on behalf of, another person for payment to the department: provided that no communication under this clause shall be made in respect of any person to whom such money was payable, or by, or for, or on behalf of, whom any such money was entrusted, unless that person or that person’s legal personal representative, or, where that person is a company, the authorised officer of that company, consents to the communication.
Schedule 7 clause 4: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
5 Offences under Crimes Act 1961 Section 18 does not prevent the Commissioner divulging or communicating any matter or thing or producing in any court any document, that the Commis- sioner considers desirable for the purposes of any investigation into any sus- pected offence or prosecution under the Crimes Act 1961, where the investiga- tion or prosecution is in relation to any tax imposed or payable or any refund made or claimed under the Goods and Services Tax Act 1985, and any such matter or thing shall be deemed to be divulged or communicated and any such document shall be deemed to be produced for the purpose of carrying into effect the Goods and Services Tax Act 1985.
Schedule 7 clause 5: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

6 Civil recovery action Section 18 does not prevent communicating to any authorised person (as defined in section 98(1) of the Criminal Proceeds (Recovery) Act 2009) any information required for the purpose specified in subsection (2)(b) of that sec- tion.
Schedule 7 clause 6: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
7 Offences under revenue laws Section 18 does not prevent the Commissioner divulging or communicating any matter or thing to the Director of the Serious Fraud Office, or producing in any court any document, that the Commissioner considers desirable for the pur- poses of any investigation or prosecution in relation to any suspected Inland Revenue offence, and any such matter or thing shall be deemed to be divulged 723 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 or communicated, and any such document shall be deemed to be produced, for the purpose of carrying into effect the revenue laws or any other enactment imposing taxes or duties payable to the Crown.
Schedule 7 clause 7: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
8 Child support: arrival and departure information Section 18 does not prevent the Commissioner communicating to a person who is a member, employee, or agent, of the New Zealand Customs Service, infor- mation that— (a) (b) (c) the person is authorised by the New Zealand Customs Service to receive; and relates to a person who is liable to pay financial support under the Child Support Act 1991; and the Commissioner considers is not undesirable to disclose and is reason- ably necessary for the purposes specified in sections 307 and 313 of the Customs and Excise Act 2018.
Schedule 7 clause 8: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
9 Student loans Section 18 does not prevent the Commissioner— (a) (b) (c) (d) communicating to an authorised person under section 207 of the Student Loan Scheme Act 2011 any information specified in subsection (1) of that section in accordance with subsection (1) of that section: communicating to the chief executive of the New Zealand Customs Ser- vice under section 208 of the Student Loan Scheme Act 2011 any infor- mation specified in subsection (2) of that section for the purpose set out in subsection (1) of that section: communicating to a contact person (within the meaning of section 193A of the Student Loan Scheme Act 2011), for the purposes of a request under that section, any information required to be communicated by that section: communicating to a person referred to in section 209A(2) of the Student Loan Scheme Act 2011 any information specified in subsection (3) of that section for the purposes set out in subsection (1) of that section.
Schedule 7 clause 9: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
10 Data processing Section 18 does not prevent the Commissioner communicating to any officer or employee or agent of any of the State Services any information in relation to the processing of information, data, documents, or any other matter necessary 724 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 for the effective administration of the Inland Revenue Acts (including all Acts at any time administered by or in the department) or any other function that may from time to time be lawfully conferred on the Commissioner.
Schedule 7 clause 10: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
11 Services necessary for effective administration of revenue laws Section 18 does not prevent the Commissioner communicating to any person, or employee of that person, being a person engaged by the Commissioner for the performance of services necessary for the effective administration of the Inland Revenue Acts (including all Acts at any time administered by or in the department) or any other function that may from time to time be lawfully con- ferred on the Commissioner, such information as the Commissioner considers necessary for the performance of those services.
Schedule 7 clause 11: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

12 Residential land withholding tax Section 18 does not prevent the Commissioner communicating to a relevant professional body appropriate details of a failure by 1 of its members to satisfy, as agent, a person’s liability to pay RLWT in accordance with the RLWT rules.
Schedule 7 clause 12: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
13 Publishing certain items Section 18 does not prevent the Commissioner— (a) (b) (c) publishing a product ruling issued under Part 5A: publishing a list of organisations that are approved organisations: publishing the name of a company that has given the Commissioner a notice under section EX 33B(1)(b) or (2)(b) of the Income Tax Act 2004.
Schedule 7 clause 13: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Part B Disclosures to persons or their representatives Schedule 7 Part B: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
14 Disclosures to persons or their representatives Section 18 does not prevent the disclosure of sensitive revenue information to a person specified in clauses 15 to 18 about the matter described in the provision, subject to any conditions set out in the provision.

Schedule 7 clause 14: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
725 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 15 (1) Persons in relation to whom information held and their representatives Section 18 does not prevent the Commissioner permitting a copy of, or details of and from, any document or information (including details of taxes and duties paid and payable), in the possession of, or obtained by, or on behalf of, the Commissioner for the purposes of any of the Inland Revenue Acts, including all Acts (whether or not repealed) at any time administered by or in the depart- ment, or for the purpose of any other function lawfully conferred on the Com- missioner, to be given to the person from whom, or on behalf of whom, or in relation to whom such document or information is held or was obtained, or to the legal personal representative of that person or to the agent of that person or of that legal personal representative authorised in a manner as the Commis- sioner prescribes in that behalf: provided that no information shall be given under this clause unless the Commissioner— (a) is satisfied that such information is readily available in the department; and (b) considers it reasonable and practicable to give that information.
(2) In this clause, unless the context otherwise requires, legal personal represen- tative, in relation to any person, means— (a) (b) (c) the executor, original or by representation, or an administrator for the time being of a deceased person: any person who by order of court has been appointed as guardian or manager of the estate of any person: any other person who by order of court administers the estate of any per- son.
Schedule 7 clause 15: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
16 Third-party providers Section 18 does not prevent the Commissioner communicating to— (a) a taxpayer whose return of income is being or has been prepared by another person as a tax agent of the taxpayer— (i) (ii) whether the person is listed as a tax agent: a decision of the Commissioner refusing to list the person as a tax agent or removing the person from the list of tax agents: (b) (c) a person who is named under section RP 18 of the Income Tax Act 2007 by an intermediary as being connected with a deposit to a tax pooling account, the details of the deposit that are connected with the person in the Commissioner’s records: a person when another person is acting on their behalf in relation to their tax affairs or social policy entitlements and obligations, or both, as either a representative or a nominated person— 726 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 (i) whether approval of the person’s status, or their continued status, as a representative is disallowed: (ii) whether the person’s status as a nominated person is disallowed: (iii) a decision of the Commissioner refusing to approve the person’s status or disallowing the person’s status: an employer for whom a PAYE intermediary is acting, a revocation of approval under section 124J: a person who uses the software provided by an approved AIM provider, a revocation of their approval under section 124V: a person for whom an RWT proxy is acting, a breach of the requirements set out in section 124ZB(2).
(d) (e) (f) Schedule 7 clause 16: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
17 Software clients Section 18 does not prevent the Commissioner communicating information relating to a person (the software client) who uses an accepted software pack- age to communicate information to, and receive information from, the Com- missioner,— (a) (b) to a person, or an employee or agent of a person, who maintains the accepted software package for the software client; and as a consequence of communicating the information to the software cli- ent using the accepted software package.
Schedule 7 clause 17: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
18 Digital services providers Section 18 does not prevent the Commissioner communicating information about a person (person A) to another person who is listed by the Commis- sioner in a publication chosen by the Commissioner as an accepted provider of digital services when person A uses the digital services to communicate with the Commissioner and the disclosure is a consequence of that communication.
Schedule 7 clause 18: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

727 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 Part C Disclosures to certain agencies for certain purposes Schedule 7 Part C: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Subpart 1—Disclosures to certain agencies Schedule 7 Part C subpart 1: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
19 Disclosures to certain agencies and exchanges of information Section 18 does not prevent the disclosure of sensitive revenue information to a person or entity specified in clauses 20 to 39 about the matter described in the provision, subject to any conditions set out in the provision.

Schedule 7 clause 19: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
20 Statistics New Zealand Section 18 does not prevent the Commissioner communicating to any officer, being an employee of Statistics New Zealand, any information, being informa- tion that— (a) (b) the officer is authorised by that department to receive; and the disclosure of which is made for the purposes of the Statistics Act 1975; and (c) the Commissioner considers is not undesirable to disclose.
Schedule 7 clause 20: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
The Treasury Section 18 does not prevent the Commissioner communicating to any officer, being an employee of the Treasury (as defined in section 2 of the Public Finance Act 1989), any information, being information that— (a) (b) the officer is authorised by the Secretary (as defined in section 2 of that Act) to receive; and the Commissioner considers is not undesirable to disclose and is essen- tial to enable that officer to carry out any duty lawfully conferred on that officer relating to the preparation of taxation revenue forecasts.
Section 18 does not prevent the Commissioner communicating to any officer, being an employee of the Treasury (as defined in section 2 of the Public Finance Act 1989), any information communicated to that person for the pur- poses of section LH 15 of the Income Tax Act 2007.

Schedule 7 clause 21: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
21 (1) (2) 728 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 22 Intelligence and security agencies Section 18 does not prevent the Commissioner allowing the Director-General of an intelligence and security agency (as defined in section 4 of the Intelli- gence and Security Act 2017), or an employee of that intelligence and security agency authorised by the Director-General for that purpose, access to informa- tion specified in a permission given under section 137 or 138 of that Act.
Schedule 7 clause 22: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
23 Government agencies: AML/CFT purposes Section 18 does not prevent the Commissioner disclosing to a government agency or an AML/CFT supervisor (as defined in section 5 of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009) information sup- plied or obtained under an enactment referred to in section 140(2)(k), (l), and (v) of that Act that is necessary or desirable for the purpose of ensuring compli- ance with AML/CFT legislation.
Schedule 7 clause 23: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
23B Government agencies: COVID-19 response purposes (1) Section 18 does not prevent the Commissioner disclosing to a government agency information about a person or entity for the purpose of enabling the government agency to provide or fulfil any duty, obligation, or other thing in relation to any person or entity in connection with COVID-19 (including, with- out limitation, for the purpose of enabling the government agency to carry out an audit, review, or other enforcement function in relation to COVID-19-rela- ted assistance provided to any person or entity).
(2) Despite subclause (1), the Commissioner may disclose the information only if— (a) the Commissioner considers that— (i) (ii) (iii) (iv) the information is readily available; and it is reasonable and practicable to disclose the information; and it is not undesirable to disclose the information; and the information is reasonably necessary for the purpose referred to in subclause (1); and (b) no more than 24 months have passed since the date on which this clause comes into force.
(3) The time limit imposed by subclause (2)(b) may be extended by Order in Council made— (a) on the recommendation of the Minister of Revenue; and (b) within 24 months of the date on which this clause comes into force.
729 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 (4) An Order in Council (the order) made under subclause (3) or this subclause— (a) expires, if not renewed under paragraph (b), after— (i) (ii) the period given in the order, if such a period is given; or if no such period is given, 6 months after the order comes into force: (b) may be renewed or replaced from time to time by an Order in Council made— (i) (ii) on the recommendation of the Minister of Revenue; and before the date on which the order would otherwise expire.
(5) An Order in Council made under subclause (3) or (4) is a legislative instrument and a disallowable instrument for the purposes of the Legislation Act 2012, and must be presented to the House of Representatives under section 41 of that Act.

(6) In this clause, government agency means— (a) (b) (c) a department named in schedule 1 of the State Sector Act 1988: the New Zealand Police: the Accident Compensation Corporation: (d) Kāinga Ora–Homes and Communities.
Schedule 7 clause 23B: inserted (with effect on 17 March 2020), on 25 March 2020, by section 34 of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).
24 New Zealand Customs Service: value of imported goods Section 18 does not prevent the Commissioner disclosing to the chief executive of the New Zealand Customs Service information for the purpose of assessing the suitability of an arrangement relating to the use of provisional values under the Customs and Excise Act 2018, including the determination of an applica- tion to use provisional values.
Schedule 7 clause 24: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Business, Innovation, and Employment: New Zealand business number Section 18 does not prevent the Commissioner communicating to a person who is an authorised officer of the department for the time being responsible for the New Zealand Business Number Act 2016 any information that— (a) is primary business data (as defined in section 20(2) of that Act) for inclusion in the New Zealand Business Number Register; or (b) is communicated for the purposes of subclauses (2) and (3).
This clause authorises the exchange of information between the Inland Reve- nue Department and the department for the time being responsible for the administration of the New Zealand Business Number Act 2016 to ensure that the correct primary business data (as defined in section 20(2) of that Act) for 25 (1) (2) 730 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 (3) (4) businesses and New Zealand Business Numbers is provided for inclusion in the New Zealand Business Number Register.
For the purposes of subclause (2), the Commissioner may supply an authorised officer of the department for the time being responsible for the administration of the New Zealand Business Number Act 2016 information concerning pri- mary business data to verify the correctness of the information to be included in the New Zealand Business Number Register.
In this clause, authorised officer, in relation to the responsible department, means any officer, employee, or agent of that department who is authorised by the chief executive of that department to receive information supplied by the Commissioner under this clause.

Schedule 7 clause 25: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
26 Agencies for workplace safety Section 18 does not prevent the Commissioner communicating to a person who is an officer or employee of the Ministry of Business, Innovation and Employ- ment, WorkSafe New Zealand, or an agency designated under section 191 of the Health and Safety at Work Act 2015, information that— (a) (b) the person is authorised by the Ministry, WorkSafe New Zealand, or agency, as applicable, to receive under workplace legislation; and the Commissioner considers is not undesirable to disclose and is reason- ably necessary to enable the person to carry out a function, duty, or power conferred on the person under or in relation to workplace legis- lation.
Schedule 7 clause 26: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
27 Agencies for charities regulation Section 18 does not prevent the Commissioner communicating to any person, being a member, an employee, or an agent of the Board established by section 8 of the Charities Act 2005 or the chief executive defined in section 4(1) of that Act, any information, being information that— (a) (b) the person is authorised by that Board or chief executive to receive; and the Commissioner considers is not undesirable to disclose and is reason- ably necessary to enable that person to carry out any duty lawfully con- ferred on that person relating to the exercise of the powers of that Board or chief executive or the performance of their functions and duties under that Act.
Schedule 7 clause 27: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
731 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 28 Agencies for foreign trusts regulation Section 18 does not prevent the Commissioner communicating to a person who is an officer, employee, or agent of the Department of Internal Affairs or the New Zealand Police any information relating to a registration, or absence of registration, for a foreign trust that the person is authorised by the Commis- sioner of Police or the chief executive of the Department of Internal Affairs to receive.
Schedule 7 clause 28: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
29 Government agencies: voice recognition analysis Section 18 does not prevent the Commissioner communicating to a person (the officer) who is an officer or employee of a public sector agency, as defined in the Privacy Act 1993, information if— (a) (b) (c) (d) (e) the officer is authorised by the public sector agency to receive the infor- mation; and the information relates to a record of the voice of a person (the client), used by the Commissioner to verify the identity of the client, or relates to an analysis of the record; and the information is obtained, held, and communicated by the Commis- sioner for a purpose relating to verifying the identity of the client; and the public sector agency is authorised by the client to receive the infor- mation; and the Minister of Revenue has been notified by the Commissioner that such information will be communicated to the public sector agency.
Schedule 7 clause 29: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
30 Financial Markets Authority: KiwiSaver information Section 18 does not prevent the Commissioner communicating to the Financial Markets Authority the following information, provided that the Commissioner considers it not undesirable to disclose the information and the information is reasonably necessary to enable the FMA to perform its duties or functions or exercise its powers: (a) (b) (c) individual or aggregate information relating to a member of a KiwiSaver scheme or a complying superannuation fund (as those terms are defined in section 6(1) of the Financial Markets Conduct Act 2013): individual or aggregate information relating to a KiwiSaver scheme or a complying superannuation fund: information arising from the performance of the Commissioner’s duties or functions, or the exercise of the Commissioner’s powers, in relation to 732 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 the KiwiSaver Act 2006 or a provision of an Inland Revenue Act that is relevant to the KiwiSaver Act 2006.
Schedule 7 clause 30: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
31 Land Information New Zealand Section 18 does not prevent the Commissioner communicating to the chief executive, or an authorised employee, of Land Information New Zealand under section 86 of the Land Transfer Act 2017 any information specified in subsec- tion (1) of that section for the purpose set out in that subsection.
Schedule 7 clause 31: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 7 clause 31: amended (with effect on 18 March 2019), on 26 June 2019, by section 106(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Mat- ters) Act 2019 (2019 No 33).
32 Registrars of courts Section 18 does not prevent the Commissioner communicating to any Registrar, in accordance with section 104A of the Summary Proceedings Act 1957, any information required under subsection (1) of that section.

Schedule 7 clause 32: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
33 (1) (2) Credit reporting agencies Section 18 does not prevent the Commissioner communicating information relating to a taxpayer and reportable unpaid tax to an approved credit reporting agency.

The purpose of this clause is to facilitate the exchange between the Commis- sioner and approved credit reporting agencies of information relating to a tax- payer’s reportable unpaid tax.
(3) Subclauses (5), (6), and (7) apply when— (a) (b) (c) a taxpayer has an amount of reportable unpaid tax; and the Commissioner has formally notified the taxpayer that— (i) (ii) the taxpayer has reportable unpaid tax; and the Commissioner may give an approved credit reporting agency information in relation to the taxpayer and any amount of reporta- ble unpaid tax under this clause; and the Commissioner has made reasonable efforts to recover reportable unpaid tax from the taxpayer before the day on which the taxpayer is for- mally notified under paragraph (b); and (d) 30 days after the formal notification under paragraph (b),— 733 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 (i) (ii) the taxpayer has an amount of reportable unpaid tax that is greater than the amount prescribed, from time to time, by the Governor- General by Order in Council: the taxpayer has an amount of reportable unpaid tax that has been unpaid for a year, and, in the Commissioner’s judgement, the pro- portion of the unpaid amount to the taxpayer’s assessable income for that year is 30% or more.
(4) Subclauses (5), (6), and (7) also apply when— (a) (b) (c) (d) a taxpayer has an amount of reportable unpaid tax; and the Commissioner has formally notified the taxpayer that— (i) (ii) the taxpayer has reportable unpaid tax; and the Commissioner may give an approved credit reporting agency information in relation to the taxpayer and any amount of reporta- ble unpaid tax under this clause; and the Commissioner has formally notified the taxpayer under subclause (3)(b) twice in the year before the notice in paragraph (b) of this sub- clause, but did not communicate information relating to the taxpayer under subclause (5) or (6) in the year, because the taxpayer partially paid the total relevant amount of reportable unpaid tax; and the Commissioner has made reasonable efforts to recover an amount of reportable unpaid tax from the taxpayer before the day on which the tax- payer is formally notified under paragraph (b) of this subclause.
(5) The Commissioner may communicate to an approved credit reporting agency information relating to the taxpayer and any amount of reportable unpaid tax for the purposes of— (a) (b) enabling the approved credit reporting agency to include information in the taxpayer’s credit report; and evidencing and maintaining the accuracy of the credit report in relation to the information.
(6) The Commissioner may also communicate to an approved credit reporting agency information for the purposes described in subclause (5) if— (a) (b) the information relates to the taxpayer and any amount that would be reportable unpaid tax if it was not subject to an instalment arrangement requested by the taxpayer and entered into by the Commissioner (the instalment arrangement); and the instalment arrangement was entered into by the Commissioner after the Commissioner has communicated to an approved credit reporting agency information relating to the taxpayer under subclause (5).
The Commissioner may not communicate to an approved credit reporting agency until the Commissioner has finished considering an application under (7) 734 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 section 177 or 183H, if the application was made in the 30 days after the day on which the taxpayer is formally notified under subclause (3)(b) or (4)(b).
(8) The Commissioner must publish annually, in a publication chosen by the Com- missioner, the following: (a) (b) (c) (d) the number of taxpayers that the Commissioner has formally notified under this clause in the previous tax year; and the number of taxpayers that the Commissioner has communicated infor- mation in relation to, under subclause (5) or (6), in the previous tax year; and the number of taxpayers that the Commissioner has formally notified and communicated information in relation to, under subclause (5) or (6), but who paid the total relevant amount of reportable unpaid tax in the previous tax year; and any other matter relating to the Commissioner’s use of this clause that the Commissioner decides it is appropriate to publish, including revok- ing an approval under subclause (9).
(9) The Commissioner may approve, or revoke the approval of, an organisation described in subclause (10)(a), if the approval or revocation positively affects the integrity of the tax system.
(10) For the purposes of this clause, approved credit reporting agency means an organisation that— (a) (b) (c) carries on a business of reporting to other organisations, for payment, information relevant to the assessment of a person’s creditworthiness; and is approved by the Commissioner under subclause (9); and the Commissioner has published the name of, in a publication chosen by the Commissioner.
(11) For the purposes of this clause, credit report means credit information about a person that is disclosed by an approved credit reporting agency.
(12) For the purposes of this clause, reportable unpaid tax— (a) means, for a taxpayer, unpaid tax— (i) (ii) that results from liability for or excess refunds of income tax, excluding refunds under section MF 5 or MF 6 of the Income Tax Act 2007, or is otherwise the overpayment or over-crediting of WFF tax credits; and that results from liability for or refunds of GST, amounts required to be deducted under the PAYE rules, amounts required to be deducted under the Student Loan Scheme Act 2011, amounts required to be deducted under the Child Support Act 1991, ESCT, 735 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 RSCT, or any tax credits under Part L of the Income Tax Act 2007 excluding tax credits under section LB 4 of that Act; and that is not subject to a dispute or challenge under Part 4A or 8A of this Act; and that is not subject to an instalment arrangement requested by the taxpayer and entered into by the Commissioner; and (iii) (iv) (b) includes, for a taxpayer, unpaid interest under Part 7 and unpaid civil penalties, to the extent to which they relate to an amount of reportable unpaid tax described in paragraph (a).
Schedule 7 clause 33: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
34 Agencies for gambling levy Section 18 does not prevent the Commissioner communicating to a person who is an employee of the Department of Internal Affairs or the Ministry of Health information that— (a) (b) the person is authorised by the department or Ministry to receive; and the Commissioner considers is not undesirable to disclose and is essen- tial to enable the person to carry out any duty lawfully conferred on the person relating to the determination of the problem gambling levy rate.
Schedule 7 clause 34: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
NZ Film Commission: government screen production payments Section 18 does not prevent the Commissioner communicating information to a person who is an officer, employee, or agent of the New Zealand Film Com- mission responsible for the administration of a scheme under which govern- ment screen production payments are made and who is authorised to receive the information by the chief executive of the New Zealand Film Commission.
The purpose of this clause is to facilitate the exchange of information between the Commissioner and the Commission for the purpose of providing to the Commission information which the chief executive considers necessary to enable the Commission to determine the entitlement of a company to a govern- ment screen production payment.
For the purposes of subclause (2), on request from the chief executive, the Commissioner may, at any time, provide to any authorised officer of the Com- mission all of the following information that is held by the department: (a) particulars relating to the amount of expenditure incurred in relation to a project that is the subject of an application for a government screen pro- duction payment: 35 (1) (2) (3) 736 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 (b) (c) particulars relating to the amount of expenditure incurred in New Zea- land in relation to a project that is the subject of an application for a gov- ernment screen production payment: the Commissioner’s opinion as to the accuracy of any information provi- ded by an applicant in relation to the application for a government screen production payment.
(4) In this clause,— chief executive means the person appointed under section 13(1) of the New Zealand Film Commission Act 1978 Commission means the New Zealand Film Commission established by section 3 of the New Zealand Film Commission Act 1978 company means a company to which the definition of government screen pro- duction payment in section YA 1 of the Income Tax Act 2007 refers.
If any of the information specified in subclause (3) is not held by the depart- ment, the Commissioner may use any of the Commissioner’s powers that are contained in Part 3, subpart 3A to obtain information.

Schedule 7 clause 35: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Registrar of Companies: offences under Companies Act 1993 Section 18 does not prevent the Commissioner communicating information relating to some offences under the Companies Act 1993 to the Registrar of Companies.
The purpose of this clause is to facilitate the exchange between the Commis- sioner and the Registrar of Companies (the Registrar) of information for the purpose of preventing, detecting, investigating, or providing evidence of, some offences under the Companies Act 1993 that have been, are being, or will be committed.
(5) 36 (1) (2) (3) The Commissioner may communicate the information only if— (a) the Commissioner or the Registrar reasonably suspects that— (i) (ii) an offence under section 138A(1), 377, 382(4), 383(6), 385(9), 385AA(9), or 386A(2) of the Companies Act 1993 has been, is being, or will be committed; and the information is relevant for the purposes of preventing, detect- ing, investigating, or providing evidence of, the offence; and (b) the Commissioner is satisfied that the information is readily available, that it is reasonable and practicable to communicate the information, and that communication of the information is in the public interest.
Schedule 7 clause 36: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
737 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 37 KiwiSaver providers: KiwiSaver details Section 18 does not prevent the Commissioner communicating to a person’s fund provider under section 220B of the KiwiSaver Act 2006 any information specified in that section for the purposes set out in the section.
Schedule 7 clause 37: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Agencies for research and development Section 18 does not prevent the Commissioner communicating to an officer, employee, or agent of the Treasury (as defined in section 2 of the Public Finance Act 1989), of Callaghan Innovation, of the Ministry of Business, Inno- vation and Employment, or of a state sector entity responsible for any function related to research and development advice or incentives, information reason- ably necessary for that person to perform their work in relation to evaluating (in accordance with section LY 10 of the Income Tax Act 2007), administering, statistical reporting on, and policy formation for, tax credits provided in sub- parts LY and MX of that Act.
Section 18 does not prevent the Commissioner communicating to an officer, employee, or agent of Callaghan Innovation or of the Ministry of Business, Innovation and Employment, information reasonably necessary for that person to perform their work in relation to offering research and development advice and incentives.
Section 18 does not prevent the Commissioner allowing an officer, employee, or agent of Callaghan Innovation access to information reasonably necessary for that person to perform their work in relation to administering tax credits provided in subparts LY and MX of the Income Tax Act 2007.

Schedule 7 clause 38: replaced (with effect on 1 April 2019), on 23 March 2020, by section 239(4) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Agencies for Australian wine producer rebate The purpose of this clause is to facilitate the exchange of information between the Commissioner and the Australian Taxation Office and the New Zealand Customs Service for the purpose of administering the entitlements of New Zea- land resident wine producers to Australian wine producer rebates.
38 (1) (2) (3) 39 (1) (2) Section 18 does not prevent the Commissioner providing all information referred to in subclause (3) to a person who is— (a) (b) an officer, employee, or agent of the Australian Taxation Office or the New Zealand Customs Service; and authorised to receive the information by the chief executive officer of the Australian Taxation Office or the New Zealand Customs Service.
(3) The information that may be provided under subclause (2) is all information relevant to— 738 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 (a) (b) the claim by a New Zealand resident wine producer for payment of an Australian wine producer rebate in respect of wine produced in New Zealand that is sold in Australia: the approval or verification of the entitlement of a New Zealand resident wine producer to a payment of an Australian wine producer rebate.
Schedule 7 clause 39: replaced (with effect on 1 April 2019), on 23 March 2020, by section 239(4) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Subpart 2—Disclosures in provisions related to exchanges of information Schedule 7 Part C subpart 2: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
40 Disclosures in exchanges of information Section 18 does not prevent the Commissioner from disclosing sensitive reve- nue information to a person or entity specified in clauses 41 to 46 about the matter described in the provision in an exchange of information, subject to any conditions set out in the provision.

Schedule 7 clause 40: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
41 (1) Accident Compensation Corporation: earnings-related payments Section 18 does not prevent the Commissioner communicating to any person, being an officer, employee, or agent of the Accident Compensation Corpor- ation, any information, being information that— (a) the person is authorised by the Managing Director or chief executive of the Accident Compensation Corporation or the chief executive of the Ministry of Justice to receive; and (b) is communicated to that person for the purposes of subclauses (2) to (9).
(2) The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the Corporation for the purposes of verify- ing— (a) (b) (c) the entitlement or eligibility of any person to or for any earnings-related compensation; or the amount of any earnings-related compensation to which any person is or was entitled or for which any person is or was eligible; or whether any premium or levy is payable or the amount of any premium or levy payable by any person.
(3) For the purpose of this clause, any officer or employee or agent of the Corpor- ation authorised in that behalf by the Managing Director or chief executive of the Corporation may from time to time supply to the Commissioner any benefi- ciary information held by the Corporation.
739 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 (4) Where, in relation to any person, beneficiary information is supplied to the Commissioner under subclause (3), the Commissioner may cause a comparison of that information to be made with any information held by the department and which relates to that person.
(5) Where the result of any comparison carried out under subclause (4) indicates that any person who is receiving, or has received, earnings-related compensa- tion is or was, while receiving that compensation, receiving income from employment (including self-employment) the Commissioner may take action under subclause (6).
(6) Where, in relation to any person, the circumstances referred to in subclause (5) apply, the Commissioner may, for the purpose of this clause, supply to any authorised officer of the Corporation, all or any of the following information that is held by the department and that relates to the person: (a) where the person is, or was, in employment while receiving any earn- ings-related compensation,— (i) the date or dates on which that employment commenced: (ii) where applicable, the date or dates on which that employment ceased: (iii) the name and business address of each employer so employing that person: (b) where the person is, or was, receiving any other income during any period in which they are receiving, or have received, any earnings-rela- ted compensation, in circumstances where that other income may be taken into account in determining the person’s entitlement to or eligibil- ity for that compensation, or in determining the amount of that compen- sation, the amount of that other income so received during that period.
(7) Where the result of any comparison carried out under subclause (4) indicates that any person who is an applicant for earnings-related compensation is receiving any income from any source, and that income may be taken into account in determining the person’s entitlement to or eligibility for that com- pensation, or in determining the amount of that compensation, the Commis- sioner may, for the purpose of this clause, supply details of that income to any authorised officer of the Corporation.
(8) The provisions of this clause shall apply notwithstanding any other provision of this Act.
(9) In this clause, unless the context otherwise requires,— authorised officer means any officer, employee, or agent of the Corporation who is authorised by the Managing Director or chief executive of the Corpor- ation to receive information supplied by the Commissioner under this clause 740 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 beneficiary means— (a) a person who is receiving, or has received, earnings-related compensa- tion: (b) an applicant for earnings-related compensation beneficiary information, in relation to a beneficiary, means information that— (a) (b) identifies the beneficiary, which may include the beneficiary’s tax file number; and identifies any earnings-related compensation that the beneficiary is receiving, or has received, or for which the beneficiary has applied, including, in the case of any earnings-related compensation that the beneficiary is receiving or has received, the dates on which payment of the compensation commenced, and, where applicable, the date on which that payment ceased Corporation means the Accident Compensation Corporation or the Accident Rehabilitation and Compensation Insurance Corporation earnings-related compensation means— (a) (b) compensation payable under the Accident Compensation Act 1982: any compensation for loss of earnings payable under sections 38, 39, and 43 of the Accident Rehabilitation and Compensation Insurance Act 1992, and any vocational rehabilitation allowance payable under section 25 of that Act, and any compensation for loss of potential earning cap- acity payable under section 45 or 46 of that Act, and any weekly com- pensation payable under section 58, 59, or 60 of that Act, and any pay- ments continued to be paid under section 137, 138, or 145 of that Act (excluding any payments continued under section 143 of that Act in rela- tion to section 68 of the Accident Compensation Act 1982): (c) any weekly compensation payable under the Accident Insurance Act 1998 or the Accident Compensation Act 2001.
Schedule 7 clause 41: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
42 (1) (2) Accident Compensation Corporation: levies The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the Accident Compensation Corporation for the purpose of establishing an information matching programme to enable the Corporation to assess levies for employers, self-employed persons, private domestic workers, and shareholder-employees in accordance with the Accident Compensation Act 2001.
For the purposes of subclause (1), for the year commencing on 1 April 2002 and every subsequent year, on application by the chief executive of the Corpor- ation, section 18 does not prevent the Commissioner supplying to any author- 741 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 ised officer of the Corporation all of the following information that is held by the department: (a) (b) (c) (d) (e) (f) the names, addresses, and ACC file numbers for employers, self- employed persons, private domestic workers, and shareholder- employees: the time at which an employer or a private domestic worker became or ceased to become an employer or a private domestic worker: the time at which a self-employed person commenced or ceased busi- ness: the total amount paid in any year by an employer or a private domestic worker as earnings as an employee: in the case of a self-employed person, the earnings as a self-employed person: in the case of a shareholder-employee, the earnings as a shareholder- employee: (g) whether an employer, self-employed person, private domestic worker, or shareholder-employee has a tax agent and, if so, the tax agent’s name and contact details: (h) in the case of an employer, self-employed person, private domestic worker, or shareholder-employee who is an individual, whether the indi- vidual is deceased and, if so,— (i) (ii) the individual’s date of death; and the name and contact details of the administrator or executor of the individual’s estate.
(3) In this clause,— earnings as a self-employed person has the meaning given to it by section 6 of the Accident Compensation Act 2001 earnings as a shareholder-employee has the meaning given to it by section 15 of the Accident Compensation Act 2001 earnings as an employee, employer, private domestic worker, and self- employed person have the meanings given to them by section 6 of the Acci- dent Compensation Act 2001.
Schedule 7 clause 42: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Justice: fines defaulters Section 18 does not prevent the Commissioner communicating to any person, being an officer, employee, or agent of the Ministry of Justice, any information, being information that— 43 (1) 742 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 (2) (3) (4) (5) (6) (7) (8) (a) the person is authorised by the chief executive of the Ministry of Justice to receive; and (b) is communicated to that person for the purposes of subclauses (2) to (8).
The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the Ministry of Justice for the purpose of establishing an information matching programme to enable the Ministry of Justice to locate any fines defaulter.

For the purpose of this clause, any authorised officer of the Ministry of Justice may from time to time supply to the Commissioner any fines defaulter infor- mation held by that Ministry.
If, in relation to any fines defaulter, information is supplied by any authorised officer of the Ministry of Justice to the Commissioner, the Commissioner may compare that information with any information held by the Commissioner that relates to the fines defaulter.
If the Commissioner has information relating to the fines defaulter, the Com- missioner may supply to an authorised officer of the Ministry of Justice all or any of the following information that is held by the Commissioner in relation to the fines defaulter: (a) (b) (c) (d) (e) the last known address of the fines defaulter; and the last known telephone number of the fines defaulter; and the name of the last known employer of the fines defaulter; and the address of the last known employer of the fines defaulter; and the telephone number of the last known employer of the fines defaulter.
For each item of information to be supplied under subclause (5), the Commis- sioner must include the date when the information was most recently updated.

The provisions of this clause apply despite any other provision of this Act.
In this clause, unless the context otherwise requires,— authorised officer, in relation to the Ministry of Justice, means any officer, employee, or agent of that Ministry who is authorised by the chief executive to supply information to or receive information from the Commissioner under this clause chief executive means the chief executive of the Ministry of Justice fines defaulter means any person who is in default in the payment of— (a) (b) (c) a fine within the meaning of section 79 of the Summary Proceedings Act 1957: a fine to which section 19 of the Crimes Act 1961 applies: a fine to which section 43 or 45 of the Misuse of Drugs Amendment Act 1978 applies: (d) any amount payable under section 138A(1) of the Sentencing Act 2002 743 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 fines defaulter information— (a) means information that identifies a fines defaulter; and (b) includes— (i) (ii) the name, address, and telephone number of the fines defaulter; and the name, address, and telephone number of the employer of the fines defaulter.
Schedule 7 clause 43: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
44 (1) (2) Justice and Police: child support exemptions Section 18 does not prevent the Commissioner communicating to any person, being an officer, employee, or agent of the Ministry of Justice or the New Zea- land Police, any information, being information that— (a) the person is authorised by the chief executive of the Ministry of Justice or the Commissioner of Police to receive; and (b) is communicated to that person for the purposes of subclauses (2) to (8).
The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the New Zealand Police and between the Inland Revenue Department and the Ministry for the purpose of determining whether a person is eligible for an exemption under Part 5A, subpart 4 of the Child Support Act 1991.
(3) For the purposes of this clause,— (a) (b) the Commissioner of Police, or any authorised officer of the Police, must, within 10 working days of a request by the Commissioner, provide the Commissioner with the information specified in subclause (4) that is requested by the Commissioner in connection with the exercise or per- formance of any of the Commissioner’s duties, powers, or functions under Part 5A, subpart 4 of the Child Support Act 1991; and the chief executive of the Ministry, or any authorised officer of the Min- istry, must, within 10 working days of a request by the Commissioner, provide the Commissioner with the information specified in subclause (4) that is requested by the Commissioner in connection with the exer- cise or performance of any of the Commissioner’s duties, powers, or functions under Part 5A, subpart 4 of the Child Support Act 1991.
(4) For the purposes of subclause (3), the information that may be provided is— (a) whether a particular person— (i) (ii) has been convicted of a sex offence; or has been proved to have committed a sex offence before the Youth Court; and 744 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 (b) details of that offence, including the type of offence and the date, or approximate date, when that offence was committed; and (c) whether a particular person is the victim of that offence; and (d) whether a conviction for that offence has been quashed; and (e) (f) (g) whether a finding of the Youth Court that a sex offence has been com- mitted has been reversed or set aside; and whether any court has ordered a new trial in relation to the matter; and any other particulars that the Commissioner considers relevant to the purpose of this clause.
(5) The information specified in subclause (4) must be provided to the best of the knowledge and belief of the person who provides the information if the person does not have certain knowledge of the relevant matters.
(6) In this clause, unless the context otherwise requires,— authorised officer of the Ministry means an officer of the Ministry who is authorised by the chief executive of the Ministry to provide information under this clause authorised officer of the Police means a Police employee who is authorised by the Commissioner of Police to provide information under this clause Ministry means the Ministry of Justice sex offence means an offence under any of sections 127 to 144C of the Crimes Act 1961 victim means the person against whom an offence is committed by another per- son.
(7) If information is supplied to the Commissioner under this clause, the Commis- sioner may use the information in connection with the exercise or performance of any of the Commissioner’s duties, powers, or functions under Part 5A, sub- part 4 of the Child Support Act 1991.

(8) This clause applies despite any other provision of this Act.
Schedule 7 clause 44: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
45 (1) Social Development: social security agreements The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the department for the time being respon- sible for the administration of the Social Security Act 1964 for the purpose of giving assistance to the Government of a country with which New Zealand has a social security agreement.
(2) For the purpose of this clause, any authorised officer of the department for the time being responsible for the administration of the Social Security Act 1964 745 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 may from time to time supply to the Commissioner any personal information supplied to that department by the Government of that country.
(3) Where, in relation to any person, personal information is supplied in accord- ance with subclause (2) to the Commissioner, the Commissioner may compare that information with any information held by the Commissioner which relates to the person.
(4) For the purpose of this clause, where the Commissioner has information relat- ing to the person, the Commissioner may supply to an authorised officer— (a) any of the following information held by the Commissioner if that infor- mation is of a type specified in the agreement made under section 19C(1)(d) of the Social Welfare (Reciprocity Agreements, and New Zea- land Artificial Limb Service) Act 1990: (i) (ii) the street address of the person; and the name and street address of the last known employer of the per- son; and (iii) where the result of a comparison carried out under subclause (3) indicates that the person is receiving, or has, during the previous tax year, received, any income from any source, the details of that income; and (iv) where the Commissioner knows the names and dates of birth of any dependent children of the person, those names and dates; and (b) any other information held by the Commissioner that is of a type speci- fied in the agreement made under section 19C(1)(d) of the Social Wel- fare (Reciprocity Agreements, and New Zealand Artificial Limb Ser- vice) Act 1990.
(5) Where the Commissioner has supplied information under subclause (4) to an authorised officer of the department for the time being responsible for the administration of the Social Security Act 1964, the department may supply that information to the competent institution of the Government of the other coun- try in accordance with the mutual assistance provision of the social security agreement.

The provisions of this clause apply despite any other provision of this Act.
In this clause, unless the context otherwise requires,— authorised officer means any officer, employee, or agent of the department for the time being responsible for the administration of the Social Security Act 1964 who is authorised by the chief executive of that department to supply information or receive information from the Commissioner under this clause personal information means information that identifies an individual, which may include the individual’s tax file number (6) (7) 746 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 social security agreement means an agreement or convention or alteration to an agreement or convention— (a) (b) in respect of which an Order in Council has been made under section 19 of the Social Welfare (Reciprocity Agreements, and New Zealand Artifi- cial Limb Service) Act 1990; and that contains a mutual assistance provision of a kind referred to in sec- tion 19A(2)(b) of that Act.
(8) Where information is supplied to the Commissioner under this clause, the Commissioner— (a) may use that information for any of the following purposes: (i) the purposes set out in subclauses (3) and (4): (ii) making an assessment of the amount of tax due by any person: (iii) detecting tax fraud or tax evasion: (b) may not supply that information to any other country without the prior notified consent of the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 and subject to such conditions as that chief executive sets.
Schedule 7 clause 45: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
46 (1) Business, Innovation, and Employment: parental leave payments Section 18 does not prevent the Commissioner communicating information to a person who is an officer, employee, or agent of the department for the time being responsible for the administration of the Parental Leave and Employment Protection Act 1987 and who is authorised to receive the information by the chief executive of that department.
(2) In this clause,— applicant means a person who has made an application for a parental leave payment or preterm baby payment under section 71I of the Parental Leave and Employment Protection Act 1987 applicant information, for an applicant, means— (a) (b) (c) information that relates to the circumstances of the applicant that are relevant to the eligibility of the applicant for parental leave payments or preterm baby payments under Part 7A of the Parental Leave and Employment Protection Act 1987: the applicant’s name and tax file number: the name and tax file number of the applicant’s employer parental leave has the meaning in section 2 of the Parental Leave and Employ- ment Protection Act 1987 747 Schedule 7 Tax Administration Act 1994 Reprinted as at 1 April 2020 responsible department means the department for the time being responsible for the administration of the Parental Leave and Employment Protection Act 1987.
(3) For the purpose of section 71G(1) of the Parental Leave and Employment Pro- tection Act 1987, if the Commissioner as a delegate under section 71ZA of that Act receives an application for parental leave payments or preterm baby pay- ments in relation to a child, the Commissioner may— (4) (5) (a) (b) compare applicant information and information held by the Commis- sioner: refuse the application for payment of parental leave or for preterm baby payments if a comparison under paragraph (a) indicates that the employee or his or her spouse has received a payment of parental tax credit in respect of the child.
The Commissioner may treat information obtained while acting as a delegate of the responsible department under section 71ZA of that Act as information obtained for the purposes of administering the Inland Revenue Acts.
The Commissioner may refuse or recover a parental tax credit under section MD 11 of the Income Tax Act 2007 in respect of a child if a parental leave pay- ment or preterm baby payment under Part 7A of the Parental Leave and Employment Protection Act 1987 is to be paid or has been paid to the applicant in respect of the child.
Schedule 7 clause 46: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Part D Disclosures for purposes of international arrangements Schedule 7 Part D: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
47 Disclosures for purposes of international arrangements Section 18 does not prevent the Commissioner from disclosing sensitive reve- nue information to a person or entity specified in clauses 48 and 49 about the matter described in the provision for the purposes of international arrange- ments, subject to any conditions set out in the provision.
Schedule 7 clause 47: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
48 Reciprocal laws or arrangements Section 18 does not prevent the Commissioner communicating any information to any authorised officer of the Government of any country or territory outside New Zealand where the application of a provision of any of the Inland Reve- nue Acts affecting the incidence of tax or duty is expressed to be conditional on the existence of a reciprocal law or concession in any such country or territory, 748 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 7 or where under a provision in any of the Inland Revenue Acts a reciprocal arrangement has been made with the Government of any such country or terri- tory affecting the incidence of tax or duty: provided that any such communica- tion shall be limited to such information as is necessary to enable that Govern- ment to give effect to the reciprocal law or concession or to the reciprocal arrangement.
Schedule 7 clause 48: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
49 Arrangements for relief of double taxation Section 18 does not prevent the Commissioner disclosing such information as is required to be disclosed under a double tax agreement or tax recovery agree- ment to a person authorised to receive such information under the law of the territory in relation to which the double tax agreement or tax recovery agree- ment has been made.
Schedule 7 clause 49: inserted, on 18 March 2019, by section 111(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
749 Schedule 8 Tax Administration Act 1994 Reprinted as at 1 April 2020 Schedule 8 Reporting of income information by individuals and treatment of certain amounts Schedule 8: inserted, on 1 April 2019, by section 111(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
ss 22D, 22F, 22J, 22L Part A Reporting of income information by individuals Schedule 8 Part A: inserted, on 1 April 2019, by section 111(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Table 1—Information on other income that must be reported Row Items Income from a New Zealand estate or trust A foreign-sourced amount Income from a partnership Income from a look-through company Income from rents Income from self employment A benefit under an employee share scheme in relation to an amount that is not reportable or exempt income Other income, including income from a disposal of property that is not otherwise included in reportable income 8 Table 2—Additional information Row 1 2 Items A deduction A tax credit carried forward under section LE 3 of the Income Tax Act 2007 A tax loss balance, or tax loss component, other than a tax loss component under section LE 2 of the Income Tax Act 2007 A donations tax credit An amount of income protection insurance 3 4 5 750 Reprinted as at 1 April 2020 Tax Administration Act 1994 Schedule 8 Part B Treatment of certain amounts Schedule 8 Part B: replaced, on 1 April 2020, by section 112 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
1 Writing off certain amounts of tax payable Subject to clause 2, the Commissioner must write off the following amounts under section 22J: (a) (b) an amount of tax relating to income derived for a tax year by a qualify- ing individual that is equal to or less than $50: an amount of tax relating to reportable income that is derived for a tax year by an individual solely from— (i) (ii) (iii) (iv) an income-tested benefit: an education grant: a payment of New Zealand superannuation: a veteran’s pension: (c) an amount of tax relating to the income of an individual for a tax year that arises solely because the individual has an extra pay period in the corresponding income year, being— (i) (ii) (iii) 53 pay periods in the income year for a person paid weekly; or 27 pay periods in the income year for a person paid fortnightly; or 14 pay periods in the income year for a person paid in 4-weekly periods.
Schedule 8 clause 1: replaced, on 1 April 2020, by section 112 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

2 Exclusions (1) An amount of tax does not qualify for a write off under clause 1(b) and (c) if the amount is derived by an individual who has been assessed in the tax year as receiving an entitlement and a tax credit under the family scheme under sub- parts MA to MG and MZ of the Income Tax Act 2007.
(2) An amount of tax does not qualify for a write off under clause 1(c) if, for the tax year and an amount of income referred to in subclause (3),— (a) the Commissioner has recommended for the individual, and the indi- vidual has consented to, a change of tax code under section 24DB or change of tax rate under section 25A giving the individual a higher tax code or higher RWT rate: (b) the individual has used a tailored tax code under schedule 5, part A in relation to the income.
(3) For the purposes of subclause (2), the income is— 751 Schedule 8 Tax Administration Act 1994 Reprinted as at 1 April 2020 (a) (b) (c) an amount of income for which the obligations of the individual under the PAYE rules are not met: an amount of investment income from which RWT is withheld at a rate that is lower than the correct rate: an amount from which tax is withheld at a rate that is lower than the cor- rect rate when the amount of income is— (i) (ii) schedular income: income from employment that is an extra pay: (iii) income from employment that is secondary employment earnings: (d) an amount derived by an individual whose annual gross income is more than $48,000 when the amount of income is— (i) (ii) (iii) a taxable Maori authority distribution: an amount of salary or wages from employment as an election day worker, when the individual has used the EDW code: an amount of salary or wages from employment as a casual agri- cultural employee, when the individual has used the CAE code: (e) an amount of a benefit under an employee share agreement in relation to which an employer has not made an election under section RD 7B of the Income Tax Act 2007 to withhold tax.
(4) For the purposes of subclause (3), the correct rate is— (a) (b) (c) 0.105, if the individual’s annual gross income is $14,000 or less; or 0.175, if the individual’s annual gross income is more than $14,000 and not more than $48,000; or 0.300, if the individual’s annual gross income is more than $48,000 and not more than $70,000; or (d) 0.330, if the individual’s annual gross income is more than $70,000.
Schedule 8 clause 2: replaced, on 1 April 2020, by section 112 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

3 Small amounts of tax payable Despite clause 2, the Commissioner may write off an amount of tax under sec- tion 22J if the amount is not substantial and represents an underpayment of tax that is attributable to a function or operation of the tax collection rules.
Schedule 8 clause 3: replaced, on 1 April 2020, by section 112 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
752 Reprinted as at 1 April 2020 Tax Administration Act 1994 Tax Administration Amendment Act (No 2) 1996 Public Act 1996 No 56 Date of assent 26 July 1996 Commencement 26 July 1996 1 Short Title 2 (1) This Act may be cited as the Tax Administration Amendment Act (No 2) 1996, and shall be read together with and deemed part of the Tax Administration Act 1994 (in this Act referred to as the “principal Act”).
Application date for provisions in this Act Except as otherwise provided in this Act, the provisions of this Act apply with respect to tax obligations, liabilities, and rights that are to be performed under or arise in respect of— (a) (b) (c) (d) the Income Tax Act 1994 in relation to the tax on income in the 1997–98 income year and subsequent years: the Goods and Services Tax Act 1985 in relation to supplies made in tax- able periods commencing on or after 1 April 1997: the Estate and Gift Duties Act 1968 in relation to gifts made on or after 1 April 1997: the Gaming Duties Act 1971 in relation to all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising on or after 1 April 1997: (e) the Stamp and Cheque Duties Act 1971 in relation to— (i) (ii) every instrument of conveyance executed; and every bill of exchange made, drawn, or prepaid under section 81 or section 82 or section 83 of that Act; and (iii) every liable transaction entered into— on or after 1 April 1997.
(2) Sections 5, 9 to 15, 16(1) and (2), 18 to 34, 37 to 42, 47, 55, and 65 come into force on 1 October 1996.
(3) Where— (a) (b) (c) a provision of this Act amends, inserts, or repeals a provision (the rele- vant provision) of the principal Act; and the relevant provision is referred to in, or necessary for the purposes of, another provision (the other provision) of the principal Act; and the other provision is amended, inserted, or repealed by this Act with effect on and after an application date that is not the same as the general application date for the relevant provision,— 753 Tax Administration Act 1994 Reprinted as at 1 April 2020 the provision of this Act that amends, inserts, or repeals the relevant provision has, for all purposes in regard to the other provision, the same application date as the other provision.
36 (1) New Part 7 substituted Amendment(s) incorporated in the Act(s).

(2) Notwithstanding subsection (1), Part 7 of the principal Act as it applied imme- diately before its repeal by this section continues to apply for the purposes of any other tax law (including section 42 of the Student Loan Scheme Act 1992) that exists interdependently with, or depends on, a provision in that Part 7.
754 Reprinted as at 1 April 2020 Tax Administration Act 1994 Taxation (Core Provisions) Act 1996 Public Act 1996 No 67 Date of assent 26 July 1996 Commencement 26 July 1996 1 (1) (2) 2 (1) (2) Short Title and application This Act may be cited as the Taxation (Core Provisions) Act 1996.

This Act applies to the 1997–98 and subsequent income years.
Savings The replacement of various terms with “gross income” and “exempt income” by this Act is not by itself intended to change whether an amount derived by a person is taken into account or disregarded in calculating the person’s income tax liability for an income year.
The use of “amount” instead of “profits or gains” in section CD 3, as added by section 25, is not by itself intended to change whether an amount derived by a person is taken into account or disregarded in calculating the person’s income tax liability for an income year.
755 Tax Administration Act 1994 Reprinted as at 1 April 2020 Taxation (Remedial Provisions) Act 1997 Public Act 1997 No 74 Date of assent 23 September 1997 Commencement 23 September 1997 1 Short Title This Act may be cited as the Taxation (Remedial Provisions) Act 1997.

Part 2 Amendments to Tax Administration Act 1994 65 Tax Administration Act 1994 The Tax Administration Act 1994 is amended by this Part.
66 (1) (2) (3) Application Sections 67, 68(1), 68(2), 68(4), 68(5), 69, 71, 82, 84, 85, 86, 88, 90, 92, 93, 94, 95, 96, 97, 101, 105, and 106 are deemed to have come into force on 1 April 1997 as they relate to— (a) (b) (c) (d) (e) tax on taxable income in the 1997–98 or subsequent income years; and supplies made in taxable periods commencing on or after 1 April 1997; and gifts made on or after 1 April 1997; and races run, lotteries drawn, dutiable games played by means of a gaming machine and casino wins to which the Gaming Duties Act 1971 applies that occur on or after 1 April 1997; and instruments of conveyance executed, bills of exchange made, drawn or prepaid under sections 81, 82, or 83 of the Stamp and Cheque Duties Act 1971 and liable transactions entered into on or after 1 April 1997.
Sections 73, 74(1), 77, and 78 apply on and after 1 October 1996.

Sections 68(3), 68(6), 80, 83, 98 and 102 apply to the 1998–99 and subsequent income years.

(4) Section 87 is deemed to have applied on and after 1 April 1995.

103 Relief from additional tax incurred due to default in payment of tax (1) Amendment(s) incorporated in the Act(s).
(2) Notwithstanding subsection (1), a remission may be made under section 182 if the Commissioner considers that the request for the remission is received before the date on which this Act receives the Royal assent.
756 Reprinted as at 1 April 2020 Tax Administration Act 1994 Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 Public Act 2001 No 4 Date of assent 27 March 2001 Commencement see section 2 1 2 Title This Act is the Taxation (Beneficiary Income of Minors, Services-Related Pay- ments and Remedial Matters) Act 2001.

Commencement This Act comes into force on the date on which it receives the Royal assent.
Part 2 Amendments to Tax Administration Act 1994 52 Evasion or similar act (1)–(3) Amendment(s) incorporated in the Act(s).
(4) Subsections (1) to (3) apply to— (a) (b) (c) (d) (e) tax on taxable income derived in the 1997–98 and subsequent income years; and supplies made in taxable periods beginning on or after 1 April 1997; and gifts made on or after 1 April 1997; and races run, lotteries drawn, dutiable games played by means of a gaming machine, and casino wins to which the Gaming Act 1971 applies that occur on or after 1 April 1997; and instruments of conveyance executed, bills of exchange made, drawn or prepaid under section 81, 82 or 83 of the Stamp and Cheque Duties Act 1971 and liable transactions entered into on or after 1 April 1997.
(5) Subsection (4) does not apply if a taxpayer has been advised by the Commis- sioner of Inland Revenue, in writing, that the taxpayer will not be liable for a shortfall penalty for evasion or a similar act.

757 Tax Administration Act 1994 Reprinted as at 1 April 2020 Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 Public Act 2002 No 32 Date of assent 17 October 2002 Commencement see section 2 Title This Act is the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002.
Commencement This Act comes into force on the date on which it receives the Royal assent.

Part 2 Amendments to Tax Administration Act 1994 New Part 10B inserted Amendment(s) incorporated in the Act(s).
Subsection (1) applies to— (a) tax paid in excess, being tax on income derived in the 2002–03 and sub- sequent income years: (b) tax paid in excess, if— (i) (ii) the excess arises from an assessment made on or after 1 April 2002 and before the date that this Act receives the Royal assent; and the taxpayer notifies the Commissioner that Part 10B of the Tax Administration Act 1994 should apply to the excess: tax paid in excess, if the excess arises from an assessment made on or after the date that this Act receives the Royal assent: tax deducted on behalf of another taxpayer and paid on or after 1 April 2002: a dividend withholding payment paid on or after 1 April 2002: an application for a refund made under section 41A of the Tax Adminis- tration Act 1994 on or after the date that this Act receives the Royal assent: goods and services tax paid in excess, being goods and services tax pay- able on supplies made in taxable periods beginning on or after 1 April 2002: (c) (d) (e) (f) (g) 1 2 91 (1) (2) 758 Reprinted as at 1 April 2020 Tax Administration Act 1994 (h) gift duty, cheque duty, totalisator duty, lottery duty, gaming machine duty or casino duty paid in excess, being duty paid on or after 1 April 2002.
92 (1) (2) (3) (4) Sections 176 and 177 replaced Amendment(s) incorporated in the Act(s).

Subsection (1) applies to tax that is outstanding on and after 1 December 2002.

Subsection (2) does not apply— (a) (b) to tax that is outstanding on and after 1 December 2002 and subject to an instalment arrangement that is entered into before 1 December 2002; or if the Commissioner has advised the taxpayer, in writing before 1 December 2002, that the outstanding tax has been written off.
Subsection (3)(b) does not apply to outstanding tax that is written off before 1 December 2002 if the Commissioner reverses the write-off of the tax on or after 1 December 2002.

Section 92(4): amended, on 17 October 2002, by section 176 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
759 Tax Administration Act 1994 Reprinted as at 1 April 2020 Income Tax Act 2004 Public Act 2004 No 35 Date of assent 7 May 2004 Commencement see section A 2 A 1 Title This Act is the Income Tax Act 2004.

Compare: 1994 No 164 s A 1(1) A 2 Commencement 1 April 2005 (1) This Act comes into force on 1 April 2005.
Act effective for 2005–06 tax year and later (2) However, except when the context requires otherwise, this Act applies only— (a) with respect to the tax on income derived in the 2005–06 tax year and later tax years, in the case of a person whose income year is the same as the tax year; and (b) with respect to the tax on income derived in the corresponding income years, in the case of a person whose income year is not the same as the tax year.
Defined in this Act: corresponding income year, income, income year, tax, tax year Compare: 1994 No 164 s A 1(2), (3) Part Y Repeals, amendments, and savings YA 2 Consequential amendments to other enactments The enactments specified in Schedules 21 (Enactments amended) and 22 (Amendments to Tax Administration Act 1994) are amended in the manner indicated in the schedule.
Compare: 1994 No 164 s YB 1 YA 3 Transitional provisions Reference to this Act can include earlier Act (1) A reference in an enactment or document to this Act, or to a provision of it, is to be interpreted as a reference to the Income Tax Act 1994 (or to the Income Tax Act 1976), or to the corresponding provision of the earlier Act, to the extent necessary to reflect sensibly the intent of the enactment or document.
760 Reprinted as at 1 April 2020 Tax Administration Act 1994 Reference to earlier Act can include this Act (2) A reference in an enactment or document to the Income Tax Act 1994 (or to the Income Tax Act 1976), or to a provision of that earlier Act, is to be interpreted as a reference to this Act, or to the corresponding provision in this Act, to the extent necessary to reflect sensibly the intent of the enactment or document.
Intention of new law (3) (4) Except when subsection (5) applies, the provisions of this Act are the provi- sions of the Income Tax Act 1994 in rewritten form, and are intended to have the same effect as the corresponding provisions of the Income Tax Act 1994.
Old law is interpretation guide Except when subsection (5) applies, in circumstances where the meaning of a taxation law that comes into force at the commencement of this Act (new law) is unclear or gives rise to absurdity,— (a) (b) the wording of a taxation law that is repealed by section YA 1 and that corresponds to the new law (old law) must be used to determine the cor- rect meaning of the new law; and it can be assumed that a corresponding old law provision exists for each new law provision.
Limits to subsections (3) and (4) (5) Subsections (3) and (4) do not apply in the case of— (a) (b) a new law specified in Schedule 22A (identified policy changes); or a new law that is amended after the commencement of this Act, with effect from the date on which the amendment comes into force.
Defined in this Act: Defined in this Act: commencement of this Act, taxation law Compare: 1994 No 164 s YB 5(4), (5) YA 4 Saving of binding rulings When, and extent to which, this section applies (1) This section applies when, and to the extent to which,— (a) either— (i) an applicant has applied for a private ruling, a product ruling, or a status ruling before 1 April 2005 on an arrangement that is entered into, or that the applicant seriously contemplates will be entered into, before the commencement of this Act; or (ii) a public ruling is issued before 1 April 2005; and (b) (c) the binding ruling is about a taxation law that is repealed by section YA 1 (old law); and a new taxation law that corresponds to the old law (new law) comes into force at the commencement of this Act; and 761 Tax Administration Act 1994 Reprinted as at 1 April 2020 (d) if this section did not exist, the commencement of this Act would mean that the binding ruling would cease to apply because of section 91G of the Tax Administration Act 1994.
Ruling about new law (2) (3) The binding ruling is treated as if it were made about the new law, so that the effect of the ruling at the commencement of this Act is the same as its effect before the commencement.
No confirmation rulings To the extent to which a binding ruling continued by subsection (2) applies to an arrangement, or to a person and an arrangement, the Commissioner must not make a binding ruling on how— (a) (b) the new law applies to the arrangement or to the person and the arrange- ment; or this subsection applies to the arrangement or to the person and the arrangement.
Defined in this Act: arrangement, binding ruling, commencement of this Act, Commissioner, taxation law YA 5 Saving of accrual determinations When this section applies (1) This section applies when— (a) a determination has been made before 1 April 2005 under— (b) (c) (d) (e) (i) (ii) section 90 or 90AC of the Tax Administration Act 1994; or section 64E of the Income Tax Act 1976; and the determination has not been rescinded before 1 April 2005; and the determination is about— (i) (ii) the application of a taxation law that is repealed by section YA 1 (old law); or the application of a taxation law in the Income Tax Act 1976 that preceded and corresponded to the old law; and a new taxation law that corresponds to the old law (new law) comes into force at the commencement of this Act; and if this section did not exist, the commencement of this Act would mean that the determination would cease to apply because the taxation law to which it applied had ceased to exist.
Determination about new law The determination is treated as if it were made about the new law, so that the effect of the determination at the commencement of this Act is the same as its effect before the commencement.

(2) 762 Reprinted as at 1 April 2020 Tax Administration Act 1994 No confirmation determinations (3) To the extent to which a determination continued by subsection (2) applies, the Commissioner must not make a determination on how the new law applies.
Defined in this Act: commencement of this Act, taxation law 763 Tax Administration Act 1994 Reprinted as at 1 April 2020 Income Tax Act 2007 Public Act 2007 No 97 Date of assent 1 November 2007 Commencement see section A 2 A 1 Title This Act is the Income Tax Act 2007.

Compare: 2004 No 35 s A 1 A 2 Commencement 1 April 2008 (1) This Act comes into force on 1 April 2008.

Charitable entities (1B) Despite subsection (1), sections CW 41(2) and CW 42(1)(b) come into force on 1 July 2008.
Act effective for 2008–09 income year and later (2) However, except when the context requires otherwise, this Act applies only with respect to the tax on income derived in the 2008–09 income year and later income years.

Defined in this Act: income year, tax Compare: 2004 No 35 s A 2 Section A 2(1B): inserted, on 1 April 2008, by section 307 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Part Z Repeals, amendments, and savings ZA 2 Consequential amendments to other enactments Schedules 49 and 50 (1) Amendment(s) incorporated in the principal Act(s) and regulations.

Amendments effective only for 2008–09 income year and later (2) However, unless the context requires otherwise, the amendments to the Tax Administration Act 1994 apply only in relation to the tax on income derived in the 2008–09 income year and later income years.