Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698754373189.pdf (New Zealand)
751 Schedule 5 Tax Administration Act 1994 Version as at 1 September 2022 Schedule 5 Part A clause 4 table row 6B: inserted, on 1 April 2021, by section 31 (and see section 3 for application) of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).

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.

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.
(6) 752 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 5 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).
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).

753 Schedule 5 Tax Administration Act 1994 Version as at 1 September 2022 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— (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%.
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.

(2) 754 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 5 (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).

4 (1) (2) 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.
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).

755 Schedule 5 Tax Administration Act 1994 Version as at 1 September 2022 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).
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).
756 Version as at 1 September 2022 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 757 Schedule 6 Tax Administration Act 1994 Version as at 1 September 2022 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).
22 758 Version as at 1 September 2022 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— 759 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (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).
760 Version as at 1 September 2022 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 761 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 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 762 Version as at 1 September 2022 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).
13B Publication of details related to COVID-19 resurgence support payments scheme or other COVID-19 support payments scheme (1) Section 18 does not prevent the Commissioner publishing information related to the COVID-19 resurgence support payments scheme (the CRSP scheme) or to another COVID-19 support payments scheme (the CSP scheme), including the names of persons to whom the Commissioner has made a grant under the scheme and other details related to the grant.
(2) Despite subclause (1), the Commissioner may publish the information only if— (a) the Commissioner considers that— 763 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (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 disclosure of the information is reasonably necessary for the purposes of the administration of the CRSP scheme or CSP scheme; 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 an Order in Council made under section 7AAC for the CRSP scheme or the CSP scheme.

Schedule 7 clause 13B: inserted, on 18 February 2021, by section 7 of the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021 (2021 No 1).

Schedule 7 clause 13B heading: amended, on 25 November 2021, by section 7(a) of the Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Act 2021 (2021 No 52).
Schedule 7 clause 13B(1): amended, on 25 November 2021, by section 7(b) of the Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Act 2021 (2021 No 52).

Schedule 7 clause 13B(2)(a)(iv): amended, on 25 November 2021, by section 7(c) of the Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Act 2021 (2021 No 52).
Schedule 7 clause 13B(3): amended, on 25 November 2021, by section 7(d) of the Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Act 2021 (2021 No 52).
13C Unclaimed money Section 18 does not prevent the Commissioner publishing information that relates to unclaimed money held by the Commissioner under the Unclaimed Money Act 1971 and is intended to enable the owner of the unclaimed money to make a claim of ownership, including— (a) (b) (c) the name of the holder that transferred the unclaimed money to the Com‐ missioner: the location of the business of the holder: the name and other details provided by the holder that associate the owner with the unclaimed money.
Schedule 7 clause 13C: inserted, on 30 March 2021, by section 179 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).

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.
764 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 15 (1) 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).
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) 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: 765 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (c) 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— (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).

766 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 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 disclosing information to the Government Statistician for the production of official statistics or research under the Data and Statistics Act 2022 if the Commissioner considers that it is not undesirable to disclose the information.

Schedule 7 clause 20: replaced, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).
21 (1) 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.
(2) 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).
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 767 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 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).
23A Government agencies: Russia sanctions purposes (1) Section 18 does not prevent the Commissioner disclosing to the Ministry of Foreign Affairs and Trade or to another government agency information sup‐ plied or obtained under an Act referred to in section 31 of the Russia Sanctions Act 2022 that is necessary or desirable for the purposes of that section.
(2) In this clause, government agency has the meaning given in section 5(1) of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009.

Schedule 7 clause 23A: inserted, on 12 March 2022, by section 35(2) of the Russia Sanctions Act 2022 (2022 No 6).
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 the Commissioner considers that— (a) (b) (c) (d) 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).
[Repealed] [Repealed] (3) (4) 768 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 (5) (6) [Repealed] In this clause, government agency means— (a) (b) (c) a department named in Part 1 of Schedule 2 of the Public Service Act 2020: the New Zealand Police: the Accident Compensation Corporation: (d) Kāinga Ora–Homes and Communities: (e) Callaghan Innovation.
Legislation Act 2019 requirements for secondary legislation made under this clause PCO must publish it on the legislation website and notify Publication it in the Gazette The Minister must present it to the House of Representatives It may be disallowed by the House of Representatives LA19 s 114, Sch 1 cl 32(1)(a) LA19 ss 115, 116 LA19 s 69(1)(c) Presentation Disallowance This note is not part of the Act.
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).

Schedule 7 clause 23B(2): replaced, on 30 March 2022, by section 231(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 23B(3): repealed, on 30 March 2022, by section 231(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).

Schedule 23B(4): repealed, on 30 March 2022, by section 231(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).

Schedule 23B(5): repealed, on 30 March 2022, by section 231(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 7 clause 23B(6)(a): amended, on 7 August 2020, by section 135 of the Public Service Act 2020 (2020 No 40).

Schedule 7 clause 23B(6)(e): inserted (with effect on 1 July 2020), on 6 August 2020, by section 3 of the COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 (2020 No 58).
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).
25 (1) 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— 769 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (2) (3) (4) (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 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) the person is authorised by that Board or chief executive to receive; and 770 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 (b) 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).
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 section 7(1) of the Privacy Act 2020, 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).

Schedule 7 clause 29: amended, on 1 December 2020, by section 217 of the Privacy Act 2020 (2020 No 31).
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: 771 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (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 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) a taxpayer has an amount of reportable unpaid tax; and the Commissioner has formally notified the taxpayer that— (i) the taxpayer has reportable unpaid tax; and 772 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 (ii) 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 (c) the Commissioner has made reasonable efforts to recover reportable unpaid tax from the taxpayer before the day on which the taxpayer is formally notified under paragraph (b); and (d) 30 days after the formal notification under paragraph (b),— (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.
(3B) An order under subclause (3)(d)(i) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).
(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— 773 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (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).
(7) The Commissioner may not communicate to an approved credit reporting agency until the Commissioner has finished considering an application under 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— 774 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 (i) (ii) (iii) (iv) 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, 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 (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).
Legislation Act 2019 requirements for secondary legislation made under this clause PCO must publish it on the legislation website and notify Publication it in the Gazette The Minister must present it to the House of Representatives It may be disallowed by the House of Representatives LA19 s 114, Sch 1 cl 32(1)(a) LA19 ss 115, 116 LA19 s 69(1)(c) Presentation Disallowance This note is not part of the Act.
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).

Schedule 7 clause 33(3B): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
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).
34A Department of Internal Affairs: offshore betting charges Section 18 does not prevent the Commissioner communicating information to a person who is an employee of the Department of Internal Affairs that— 775 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 35 (1) (2) (3) (a) (b) the person is authorised by the department 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 offshore betting charges payable under subpart 1 of Part 5 of the Racing Industry Act 2020 and liable for GST.
Schedule 7 clause 34A: inserted, on 1 August 2020, by section 129 of the Racing Industry Act 2020 (2020 No 28).
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) (b) (c) 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: 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.

(5) 776 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 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).
36 (1) (2) 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.
(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).

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).
38 (1) 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.
777 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (2) 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— (a) (b) the offer of research and development advice and incentives, including tax incentives, grants, loans, and any related measures aimed at incenti‐ vising research and development: the grant and administration of a loan made under the research and development loan scheme established by Ministerial direction to Calla‐ ghan Innovation under section 112 of the Crown Entities Act 2004, notice number 2020–go2811.
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).
Schedule 7 clause 38(2): replaced (with effect on 1 July 2020), on 6 August 2020, by section 3 of the COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 (2020 No 58).
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.
(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— (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).
778 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 39B Regulator under Overseas Investment Act 2005 (1) (2) (3) Section 18 does not prevent the Commissioner from disclosing sensitive reve‐ nue information to any officer or employee of the regulator under the Overseas Investment Act 2005 (the OIA) if the officer or employee is authorised by the regulator to receive the information and if the regulator has reasonable grounds to believe that the disclosure of that information is necessary for all or any of the following purposes: (a) enabling the regulator to consider whether an investor meets the investor test under the OIA: (b) managing national security and public order risks associated with trans‐ actions by overseas persons: (c) any purpose set out in section 41(1A) of the OIA.
Information provided for the purpose in subclause (1)(a) may include, for example, information on tax defaults, tax-related penalties, and tax settlement agreements made with the Commissioner.
Section 18 does not prevent the regulator from disclosing sensitive revenue information to any officer or employee of an agency referred to in section 126(2) of the OIA, if the officer or employee is authorised by the agency to receive the information and the regulator has reasonable grounds to believe that the disclosure of that information is necessary for the purpose of managing national security and public order risks associated with transactions by over‐ seas persons.
(4) Despite subclause (1), the Commissioner may disclose information to the regu‐ lator only where it is reasonable and practical to do so, the information is read‐ ily available, and it is not undesirable to disclose the information.

Schedule 7 clause 39B: inserted, on 16 June 2020, by section 65 of the Overseas Investment (Urgent Measures) Amendment Act 2020 (2020 No 21).
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).
779 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 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.
(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: 780 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 (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.

(8A) On or after 1 December 2020, no information may be disclosed under this sec‐ tion except under— (a) (b) an information matching agreement entered into under Part 10 of the Pri‐ vacy Act 1993 and continued by clause 11 of Schedule 1 of the Privacy Act 2020; or an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020.
(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 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 781 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 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).

Schedule 7 clause 41(8A): inserted, on 1 December 2020, by section 190 of the Privacy Act 2020 (2020 No 31).
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‐ ised officer of the Corporation all of the following information that is held by the department: (a) (b) (c) 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: 42 (1) (2) 782 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 (d) (e) (f) 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.
(2A) On or after 1 December 2020, no information may be supplied under this sec‐ tion except under— (a) (b) an information matching agreement entered into under Part 10 of the Pri‐ vacy Act 1993 and continued by clause 11 of Schedule 1 of the Privacy Act 2020; or an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020.
(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).

Schedule 7 clause 42(2A): inserted, on 1 December 2020, by section 190 of the Privacy Act 2020 (2020 No 31).
42B Accident Compensation Corporation: income insurance scheme (1) Section 18 does not prevent the Commissioner communicating information to a person who is an officer, employee, or agent of the Accident Compensation Corporation if— (a) the person is authorised by the Corporation to receive the information; and 783 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (b) the Corporation has reasonable grounds to believe that the disclosure of the information is necessary for the development of systems and pro‐ cesses for the implementation of the income insurance scheme; and (c) the Commissioner considers that— (i) (ii) (iii) it is reasonable and practicable to communicate the information; and the information is readily available; and it is not undesirable to disclose the information.
For the purposes of this clause, income insurance scheme means a scheme intended to be established under legislation to provide temporary income replacement to certain persons who suffer loss of employment.

Schedule 7 clause 42B: inserted, on 25 May 2022, by section 20 of the Income Insurance Scheme (Enabling Development) Act 2022 (2022 No 26).
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— (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) 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 (2) 43 (1) (2) (3) (4) (5) 784 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 (e) the telephone number of the last known employer of the fines defaulter.
(6) 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.
(6A) On or after 1 December 2020, no information may be supplied under this sec‐ tion except under— (7) (8) (a) (b) an information matching agreement entered into under Part 10 of the Pri‐ vacy Act 1993 and continued by clause 11 of Schedule 1 of the Privacy Act 2020; or an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020.

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 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).

Schedule 7 clause 43(6A): inserted, on 1 December 2020, by section 190 of the Privacy Act 2020 (2020 No 31).
44 (1) 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— 785 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (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).
(2) 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 (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,— 786 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 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 person.
(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) (2) 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.
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 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 787 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (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.
(5A) On or after 1 December 2020, no information may be supplied under this sec‐ tion except under— (6) (7) (a) (b) an information matching agreement entered into under Part 10 of the Pri‐ vacy Act 1993 and continued by clause 11 of Schedule 1 of the Privacy Act 2020; or an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020.

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 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— 788 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 (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).

Schedule 7 clause 45(5A): inserted, on 1 December 2020, by section 190 of the Privacy Act 2020 (2020 No 31).
45B Social Development: wage subsidy scheme information [Repealed] Schedule 7 clause 45B: repealed (with effect on 30 April 2020), on 16 May 2020, by section 3 of the COVID-19 Response (Further Management Measures) Legislation Act 2020 (2020 No 13).
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 responsible department means the department for the time being responsible for the administration of the Parental Leave and Employment Protection Act 1987.
789 Schedule 7 Tax Administration Act 1994 Version as at 1 September 2022 (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, 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‐ 790 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 7 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).
791 Schedule 8 Tax Administration Act 1994 Version as at 1 September 2022 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 5 792 Version as at 1 September 2022 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) 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: (ab) an amount of tax that— (i) (ii) relates to reportable income derived for a tax year by an indi‐ vidual who uses a tailored tax code; and is derived solely from a payment of New Zealand superannuation or a veteran’s pension; and (iii) is equal to or less than $50: (ac) an amount of tax that, for a tax year in which an individual who uses a tailored tax code reaches the New Zealand superannuation qualification age,— (i) relates to income derived from 1 or more of the amounts described in paragraph (b); and (ii) is equal to or less than $50: (b) subject to paragraphs (ab) and (ac), an amount of tax relating to reporta‐ ble income that is derived for a tax year by an individual solely from— (i) (ii) (iii) (iv) a main 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).

Schedule 8 clause 1(a): amended, on 30 March 2021, by section 180(2) (and see section 180(6) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Mat‐ ters) Act 2021 (2021 No 8).
793 Schedule 8 Tax Administration Act 1994 Version as at 1 September 2022 Schedule 8 clause 1(a): amended, on 30 March 2021, by section 180(1) (and see section 180(5) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Mat‐ ters) Act 2021 (2021 No 8).
Schedule 8 clause 1(ab): inserted (with effect on 1 April 2020), on 30 March 2021, by section 180(3) (and see section 180(6) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).

Schedule 8 clause 1(ac): inserted (with effect on 1 April 2020), on 30 March 2021, by section 180(3) (and see section 180(6) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Schedule 8 clause 1(b): amended (with effect on 1 April 2019), on 30 March 2021, by section 180(4) (and see section 180(6) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).

Schedule 8 clause 1(b)(i): replaced, on 30 March 2021, by section 142 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
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 26B 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— (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) a schedular payment: 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) 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: 794 Version as at 1 September 2022 Tax Administration Act 1994 Schedule 8 (iii) 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).

Schedule 8 clause 2(2)(a): amended (with effect on 1 April 2020), on 30 March 2022, by section 232(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Schedule 8 clause 2(3)(c)(i): replaced (with effect on 1 April 2020), on 30 March 2022, by section 231(2) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).

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).
795 Tax Administration Act 1994 Version as at 1 September 2022 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,— 796 Version as at 1 September 2022 Tax Administration Act 1994 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.
797 Tax Administration Act 1994 Version as at 1 September 2022 Taxation (Core Provisions) Act 1996 Public Act 1996 No 67 Date of assent 26 July 1996 Commencement 26 July 1996 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.
1 (1) (2) 2 (1) (2) 798 Version as at 1 September 2022 Tax Administration Act 1994 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.
799 Tax Administration Act 1994 Version as at 1 September 2022 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.
800 Version as at 1 September 2022 Tax Administration Act 1994 Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 Public Act 2002 No 32 Date of assent 17 October 2002 Commencement see section 2 1 2 91 (1) (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) 801 Tax Administration Act 1994 Version as at 1 September 2022 (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.
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).
92 (1) (2) (3) (4) 802 Version as at 1 September 2022 Tax Administration Act 1994 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.
803 Tax Administration Act 1994 Version as at 1 September 2022 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 804 Version as at 1 September 2022 Tax Administration Act 1994 (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 (2) 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.

805 Tax Administration Act 1994 Version as at 1 September 2022 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 806 Version as at 1 September 2022 Tax Administration Act 1994 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) heading: inserted, on 1 April 2008, by section 307 of the Taxation (Business Taxa‐ tion and Remedial Matters) Act 2007 (2007 No 109).
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.
Defined in this Act: income, income year, tax Compare: 2004 No 35 s YA 2 807 Tax Administration Act 1994 Version as at 1 September 2022 ZA 3 Transitional provisions When reference to this Act includes 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 2004, or the Income Tax Act 1994, or 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 enact‐ ment or document.
When reference to earlier Act includes this Act (2) A reference in an enactment or document to the Income Tax Act 2004, or the Income Tax Act 1994, or 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 correspond‐ ing provision in this Act, to the extent necessary to reflect sensibly the intent of the enactment or document.
Intention of new law (3) The provisions of this Act, including any amendments made by this Act to the Tax Administration Act 1994, are the provisions of the Income Tax Act 2004 in rewritten form, and are intended to have the same effect as the corresponding provisions of the Income Tax Act 2004.

Subsection (5) overrides this subsec‐ tion.
Using old law as interpretation guide (4) Unless a limit in subsection (5) 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 repealed by section ZA 1 and that corresponds to the 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.
Limits to subsections (3) and (4) (5) Subsections (3) and (4) do not apply in the case of— (a) (b) a new law listed in schedule 51 (Identified changes in legislation); 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: taxation law Compare: 2004 No 35 s YA 3 ZA 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— 808 Version as at 1 September 2022 Tax Administration Act 1994 (i) an applicant has applied for a private ruling, a product ruling, or a status ruling, before the beginning of the 2008–09 income year 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 the beginning of the 2008–09 income year; and (b) the binding ruling is about— (i) (ii) a taxation law that is repealed by section ZA 1 (the old law); or a taxation law in the Income Tax Act 1994 that preceded and cor‐ responded to the old law; and a new taxation law that corresponds to the old law (the new law) comes into force at the commencement of this Act; and in the absence of this section, 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.
(c) (d) Ruling about new law 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) exists and applies to an arrangement, or to a person and an arrangement, the Commis‐ sioner 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: apply, arrangement, binding ruling, commencement of this Act, Commissioner, taxation law Compare: 2004 No 35 s YA 4 Section ZA 4 list of defined terms apply: inserted, on 2 June 2016, by section 74 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
(2) (3) ZA 5 Saving of accrual determinations When, and extent to which, this section applies (1) This section applies when— (a) a determination has been made before the beginning of the 2008–09 income year under— (i) section 90 or 90AC of the Tax Administration Act 1994; or 809 Tax Administration Act 1994 Version as at 1 September 2022 (ii) section 64E of the Income Tax Act 1976; and (b) the determination has not been cancelled before the beginning of the 2008–09 income year; and (c) the determination is about— (i) (ii) a taxation law that is repealed by section ZA 1 (the old law); or a taxation law in the Income Tax Act 1994 or the Income Tax Act 1976 that preceded and corresponded to the old law; and a new taxation law that corresponds to the old law (the new law) comes into force at the commencement of this Act; and in the absence of this section, the commencement of this Act would mean that that determination would cease to apply because the taxation law to which it applied had ceased to exist.
(d) (e) Determination about new law (2) 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.

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, Commissioner, taxation law Compare: 2004 No 35 s YA 5 810 Version as at 1 September 2022 Tax Administration Act 1994 Taxation (Limited Partnerships) Act 2008 Public Act 2008 No 2 Date of assent 13 March 2008 Commencement see section 2 Title This Act is the Taxation (Limited Partnerships) Act 2008.

Commencement This Act comes into force on 1 April 2008.
Part 2 Amendments to other revenue Acts Tax Administration Act 1994 Keeping of business records Amendment(s) incorporated in the Act(s).

For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.

Section 42 replaced Amendment(s) incorporated in the Act(s).
For a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, subsection (1) applies for income years starting on and after 1 April 2008.
1 2 28 (1) (2) 29 (1) (2) 811 Tax Administration Act 1994 Version as at 1 September 2022 Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Public Act 2009 No 34 Date of assent 6 October 2009 Commencement see section 2 1 Title This Act is the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009.

2 (1) (2) Commencement This Act comes into force on the day on which it receives the Royal assent, except as provided in this section.
Sections 74, 108, 319, 320, 322, 323, 502, 510, 546, 549, 557(26), (45), (53), (132), (145), and (147), 605(1), and (3), 606, 610, 682, 862, and 863 are treated as coming into force 3 months after this Act receives the Royal assent.

(3) Section 704(5) is treated as coming into force— (4) (5) (6) (7) (8) (a) (b) in relation to the Parliamentary Service, on 1 October 1986: in relation to the Office of the Clerk of the House of Representatives, on 1 August 1988.
Section 855 is treated as coming into force on 1 April 1993.

Section 850 is treated as coming into force on 1 April 1995.

Sections 851 and 860 are treated as coming into force on 1 April 1997.

Sections 847, 848, 849, 852, 853, 854, and 856 are treated as coming into force on 1 October 2001.
Sections 628(1), 646(1) and (4), 647(1), (3), and (6), 712, 735, 736, 738, 741, 742, 743, 746, 747, 748, 749, 750, 751, 754, 759, 760, 761, 764(2), 767, 769, 770, 771, 772, 773, 789(2) and (4), 832, 844(2), (9), (15), (23), (25), (31), and (33), 845, 858(1) and (3), and 864 are treated as coming into force on 1 April 2005.

(9) Section 647(2) is treated as coming into force on 1 October 2005.

(10) Sections 744, 768, and 844(3), (13), (14), (22), and (32) are treated as coming into force on 1 April 2006.
(11) Sections 646(2) and 647(4) are treated as coming into force on 3 April 2006.

(12) Sections 706, 739, 779, 780, 781, 782, 783, 784, 785, 786, 787, 788, 789(1) and (3), 793, 794, 795, 796, 797, 798, 799, 800, 801, 802, 819(2), 841, and 844(8), (11), (18), (21), and (35) are treated as coming into force on 1 April 2007.

812 Version as at 1 September 2022 Tax Administration Act 1994 (13) Section 684 is treated as coming into force on 17 May 2007.
(14) Sections 720, 731, 733(2) and (4), and 844(6) and (17) are treated as coming into force on 1 July 2007.

(15) Sections 612, 625, 675, 677, 756, 808, 809, 811, 812, 813, 814, 815, 816, 817, 818, 819(1), 820, 821, 822, 823, 824, 825, 826, 827, 828, 829, 833, 834, 835, 836, 837, 838, 839, 840, 842, 843, and 844(26) are treated as coming into force on 1 October 2007.

(16) Section 764(1) and (3) is treated as coming into force on 1 December 2007.
(17) Sections 638(2), 757, 830, and 831 are treated as coming into force on 19 December 2007.

(18) Section 758 is treated as coming into force on 1 January 2008.

(19) Sections 737, 740, 755, 762, 790, 791, 792, 803, 804, 805, 806, 807, 810, and 844(4), (5), (7), (10), (12), (16), and (27) to (30) are treated as coming into force on 25 February 2008.

(20) Section 763 is treated as coming into force on 4 March 2008.
(21) Sections 5(1), (2), (4), (5), and (7), 11, 12, 15(1)(b), 16, 18, 19(1), (2), (3) and (5), 20(3), 24, 25, 26, 32, 34, 35, 36, 37, 38, 41(1) and (2), 42, 43, 44, 45, 47, 48, 52, 53, 54, 56(1) and (4), 60, 62, 68, 72, 73(3), 76, 81, 82, 83, 84, 85, 93, 96(1) and (3), 97, 98(1), (3), and (4), 99, 100, 101, 102(1), (3), (5), and (7), 103(1), (3), and (5), 104(1) and (3), 105(1), (3), and (5), 106(1), (3), and (5), 107, 109, 111, 117, 118, 119, 120, 121, 127, 128, 129, 130, 131, 133, 134, 135, 136(1) and (3), 137(1), (2), (3), and (5), 138, 140, 141, 142, 143, 144, 145, 146, 147, 150, 151, 152(1), 161(7) and (15), 166, 167, 168, 169, 170, 171, 172, 173(1) to (3), (5) to (7), and (11), 174, 176(1), 177(1), (2) to (4), and (6) to (10), 178(1) to (5), and (7) to (11), 179, 180(1), 181(1), (2), and (5), 182, 183, 188, 196, 197, 198, 201, 202(1) and (3), 203, 204, 205(1), (4), and (5), 209(2), (3), and (5), 211(3) and (6), 215(1) and (3), 218(1), (4), (5), (7), and (9), 227, 230(4), 232, 233, 234, 235, 236, 238(1) and (4), 239(1), 241, 242(1), 251, 253, 254, 255, 256, 257, 258, 261, 262(1), 263, 264(2) and (4), 265, 266, 268, 269, 270, 271, 272, 273, 274, 275, 277, 280, 281, 282(1), (3), (4), and (5), 283, 284(1), (2), (4), and (6), 285, 286, 287, 288, 289, 290, 291, 293, 294, 296(2), (3), and (8), 297(2) and (5), 298(1) and (4), 299, 300, 302(2) and (4), 304, 306, 308(1), 309, 311, 312, 314, 317, 318, 321, 324(1), (2), (4), and (6), 329, 330, 331, 332, 333, 334, 335, 336(1), (3), (5), and (6), 337, 338, 339, 340(1), (3), (4), and (7), 341, 344, 345, 349, 350, 352, 353, 354, 355, 356, 357, 358, 359, 360(1) and (3), 361, 362, 363, 364, 365, 366, 367, 368, 369, 370, 371, 376, 378(1), (2), (4), (5), and (7), 379, 381(2) and (4), 383, 387, 388(2) and (5), 389(2) and (3), 390, 391, 393, 394, 397, 398, 399(1), (4), and (8), 400(2) and (6), 409, 420(1) and (3), 421(1) and (3), 422, 427, 431(1) and (3), 440, 441, 442, 443, 444, 446, 447(2) and (5), 452(3) and (6), 453, 455, 457, 460(2), (4), and (7), 466, 470, 486, 489,
 490(2), (3) and (5), 491(1), (3), and (5), 492(1) and (5), 493, 494, 495, 496, 497, 500, 503(2), (3), and (4), 504, 505, 506, 507, 509, 813 Tax Administration Act 1994 Version as at 1 September 2022 511, 512, 513, 514(1) to (4), (7), and (9) to (11), 515, 516, 517(1) and (3) to (5), 518(1) and (3) to (5), 519(1) to (6) and (8) to (13), 520, 521, 522, 523, 524, 525, 526, 529, 530, 531(1), (2), and (4) to (7), 532, 533, 534, 536, 537, 538, 539, 541, 542, 543, 544, 545, 547, 548, 554, 555, 556, 557(5), (7), (10), (25), (28), (29), (36), (37), (39), (42), (49), (50), (51), (52), (54), (55), (57), (58), (59), (62), (63), (64), (68), (69), (76), (84), (85), (88), (93), (95), (98), (99), (109), (114), (118), (119), (130), (134), (137), (138), (139), (140), (141), (142), (143), (144), (146), (149), (156), (157), (164), (170), (171), (175), (176), (184), (187), (191), (193), (195), (197), (198), (199), (200), (202), (204), (210), (214), (217), (219), (222), (224), (225), and (228), 559, 560, 561, 562, 564, 567, 568, 569, 570, 571(1) and (3), 572, 573, 574, 575, 576, 579(3) to (8), 580, 581, 582, 583, 585, 590, 591, 592, 593, 596(3), (4), (7), and (8), 597(4), 598(1) and (3), 599(1), 609, 614, 615, 616(2), 619(2), (3), (6), and (7), 620, 624, 627, 628(2) to (4), 630(1), 631, 632, 633, 636, 637, 640, 642, 643, 644, 646(3) and (5), 647(5) and (7), 648, 649, 650, 651(1) and (3), 654, 659, 660, 661, 664, 665, 669, 671, 672, 673, 680, 683, 690, 691, 693, 701, 702, 715(1) to (3), 717, 719, 724, 725, 726, 727, 729, 730, 733(3) and (5), 765, 766, 774, 775, 776, 777, 778, 844(19), (20), (24), and (34), 858(2) and (4), 859, and 865 are treated as coming into force on 1 April 2008.
(22) Sections 88, 315, 316, 360(2), 503(1), 557(148), 732, 867, and 868 are treated as coming into force on 1 July 2008.

(23) Sections 40, 58, 61, 243, 244, 745, 752, and 753 are treated as coming into force on 26 September 2008.

(24) Section 137(4) and (6) are treated as coming into force on 1 October 2008.
(25) Sections 10, 80, 112(2) and (3), 115, 116, 132(2) and (4), 173(8), (13), and (15), 557(32), (48), (60), (82), (105), (127), (131), (159), (160), (181), (186), and (206), and 704(2) and (4) are treated as coming into force on 1 January 2009.
(26) Sections 9, 27, 50, 64, 92, 114, 136(2), (4), (5), and (6), 139, 173(9), 176(2) and (3), 181(4) and (8), 184, 276, 278, 279, 282(2), 284(3), (5), (7), and (8), 301, 347(1), 399(2) and (6), 445(1) and (4), 462, 463, 464, 465, 492(2), 508, 514(5), (6), and (8), 517(2), 518(2), 519(7), 550, 557(92), (158), (165), (166), (188), and (209), 571(2), (4), and (5), 587, 607, 608, 619(1), (4), and (5), 623, 715(4), and 721 are treated as coming into force on 1 April 2009.
(27) Sections 5(3), (6), and (8), 6, 14, 17(2), (3) and (5), 20(1), (2), and (4), 22, 23, 29, 30, 39, 41(3) and (6), 69, 70, 71, 79, 90, 91, 110, 152(2) and (3), 153, 154, 155, 156, 160, 161(1) to (6), (9) to (14), (16), and (17), 162, 163, 164, 165, 175, 180(2) to (4), 195, 202(2) and (4), 206, 207, 208, 209(1) and (4), 210, 211(1), (2), (4), (5), and (7), 212, 213, 214, 215(2), (4), and (5), 216, 217, 218(3) and (10), 219, 220, 221, 222, 223, 224, 225, 226, 228, 229, 230(1) to (3), and (5) to (7), 231, 237, 238(2), (3), and (5), 240, 246, 247, 248, 249, 250, 252, 259, 260, 302(1) and (3), 303, 305, 340(2), (5), and (6), 342, 343, 346, 377, 385, 395, 399(3) and (7), 400(3) and (7), 401(2) and (5), 403, 404, 405, 814 Version as at 1 September 2022 Tax Administration Act 1994 406, 407, 408, 412, 413, 414, 415, 416, 417, 419, 421(2) and (4), 423, 424, 425, 426, 428, 429, 430, 431(2) and (4), 432, 433, 434, 435, 436, 437, 448, 456, 459(1) and (3), 460(3) and (8), 461(1) and (3), 468, 469(1) and (3), 471, 472, 473, 474, 475, 476, 477, 478, 479, 480, 481, 482, 485, 488, 490(1) and (4), 491(2), (4) and (6), 492(3), (4), and (6), 527, 528, 540, 557(8), (9), (11), (14), (16), (22), (23), (30), (34), (38), (40), (41), (43), (61), (70), (71), (74), (75), (77), (78), (79), (80), (89), (94), (96), (104), (117), (123), (128), (129), (182), (183), (185), (203), (208), (211), (212), (213), (215), (216), and (229), 558, 577(2), 584, 586, 596(5) and (9), 597(1) to (3), (5) and (6), 605(2) and (4), 617, 634, 635, 651(2) and (5), 652, 655, 656, 657, 658, 666, 668, 674, 676, 678, 686, 687, 688, 695, 697, and 700 are treated as coming into force on 30 June 2009.
(28) Sections 46, 56(2), (3), and (5), 59, 86, 87, and 89 come into force on 1 Octo‐ ber 2009.

(29) Sections 95, 123, 124, 125, 126, 557(108), and (110) come into force on 1 January 2010.
(30) Sections 4, 7, 8, 13, 15(1)(a) and (2), 17(1) and (4), 19(4), (6), and (7), 21, 28, 41(4), (5), and (7), 51, 63, 65, 66, 67, 73(1), (2), and (4), 75, 77, 78, 96(2), (4), and (5), 98(2), (5), and (6), 102(2), (4), (6), and (8), 103(2), (4), and (6), 104(2) and (4), 105(2), (4), and (6), 106(2), (4), and (6), 112(1), 113, 122, 149, 157, 158, 159, 161(8) and (18), 173(4), (10), (12), and (14), 177(5), (11), and (12), 178(6), (12), and (13), 181(3), (6), and (7), 191, 192, 218(2), (6), (8), and (11), 239(2) and (3), 242(2) to (4), 245, 262(2) and (3), 264(1) and (3), 267, 292, 295, 296(4), (6), and (9), 298(2), (3), and (5), 308(2) and (3), 313, 324(3), (5), and (7), 328, 336(2), (4), and (7), 347(2), 348, 351, 378(3), (6), and (8), 384, 401(1), (3), and (4), 438, 498, 531(3) and (8), 535, 557(2), (3), (4), (13), (15), (17), (18), (19), (21), (24), (31), (44), (66), (73), (81), (83), (91), (97), (100), (101), (102), (103), (106), (107), (111), (115), (116), (121), (126), (133), (136), (150), (154), (155), (167), (177), (179), (180), (192), (196), (220), (221), (223), and (227), 563, 565, 566, 579(1) and (2), 588, 594, 599(2), 611, 613, 618, 621, 622, 626, 628(5) and (6), 645, 651(4) and (6), 679, 681, 710(3), 713, and 861 come into force on 1 April 2010.
(31) Sections 200 and 487 come into force on 30 June 2010.
(32) Sections 33, 49, 55, 94, 132(1), (3), (5), and (6), 185, 186, 187, 189, 190, 193, 194, 199, 296(1), (5), and (7), 297(1), (3), and (4), 307, 310, 325, 326, 327, 372, 373, 374, 375, 380, 381(1), (3), and (5), 382, 386, 388(1), (3), and (4), 392, 396, 399(5) and (9), 400(1), (4), and (5), 402, 410, 411, 418, 420(2) and (4), 439, 445(2), (3), and (5), 447(1), (3), and (4), 449, 450, 451, 452(1), (2), (4), and (5), 454, 458, 459(2) and (4), 460(1), (5), and (6), 461(2) and (4), 467, 469(2) and (4), 483, 484, 557(6), (12), (20), (27), (33), (35), (46), (56), (65), (67), (72), (87), (90), (112), (113), (120), (122), (124), (151), (152), (153), (161), (162), (163), (168), (169), (172), (178), (189), (190), (194), (201), (205), 815 Tax Administration Act 1994 Version as at 1 September 2022 (207), (218), and (226), 577(1) and (3), 629, and 663 come into force on 1 July 2010.
Part 2 Amendments to Tax Administration Act 1994 596 Interpretation (1) This section amends section 3(1).

(2)–(5) Amendment(s) incorporated in the Act(s).
(6) Subsection (2) applies for a challenge— (a) (b) commenced on or after the date on which this Act receives the Royal assent: commenced before the date on which this Act receives the Royal assent if,— (i) (ii) at that date, a court or Taxation Review Authority has not held a case management conference or directions hearing or other hear‐ ing for the challenge and has not directed that there be no case management conference or directions hearing for the challenge; and the issues raised by the challenge are not substantially similar to issues being considered by a court or Taxation Review Authority in another challenge for which, at that date, a case management conference or directions hearing or other hearing has been held or a direction has been given that there be no case management con‐ ference or directions hearing.
(7) (8) (9) Subsection (3), for a tax return required to be filed under sections 16 to 18 of the Goods and Services Tax Act 1985, applies for a return due on or after 1 April 2008.

Subsection (4) applies for the 2008–09 and later income years.

Subsection (5) applies for all income years beginning on or after 1 July 2009.

600 No requirement to disclose tax advice document (1) (2) Amendment(s) incorporated in the Act(s).
Subsection (1) applies for a challenge— (a) (b) commenced on or after the date on which this Act receives the Royal assent: commenced before the date on which this Act receives the Royal assent if,— (i) at that date, a court or Taxation Review Authority has not held a case management conference or directions hearing or other hear‐ 816 Version as at 1 September 2022 Tax Administration Act 1994 (ii) ing for the challenge and has not directed that there be no case management conference or directions hearing for the challenge; and the issues raised by the challenge are not substantially similar to issues being considered by a court or Taxation Review Authority in another challenge for which, at that date, a case management conference or directions hearing or other hearing has been held or a direction has been given that there be no case management con‐ ference or directions hearing.
601 Treatment of book or document (1)–(3) Amendment(s) incorporated in the Act(s).
(4) Subsections (1) to (3) apply for a challenge— (a) (b) commenced on or after the date on which this Act receives the Royal assent: commenced before the date on which this Act receives the Royal assent if,— (i) (ii) at that date, a court or Taxation Review Authority has not held a case management conference or directions hearing or other hear‐ ing for the challenge and has not directed that there be no case management conference or directions hearing for the challenge; and the issues raised by the challenge are not substantially similar to issues being considered by a court or Taxation Review Authority in another challenge for which, at that date, a case management conference or directions hearing or other hearing has been held or a direction has been given that there be no case management con‐ ference or directions hearing.
602 Claim that book or document is tax advice document (1) (2) Amendment(s) incorporated in the Act(s).
Subsection (1) applies for a challenge— (a) (b) commenced on or after the date on which this Act receives the Royal assent: commenced before the date on which this Act receives the Royal assent if,— (i) at that date, a court or Taxation Review Authority has not held a case management conference or directions hearing or other hear‐ ing for the challenge and has not directed that there be no case management conference or directions hearing for the challenge; and 817 Tax Administration Act 1994 Version as at 1 September 2022 (ii) the issues raised by the challenge are not substantially similar to issues being considered by a court or Taxation Review Authority in another challenge for which, at that date, a case management conference or directions hearing or other hearing has been held or a direction has been given that there be no case management con‐ ference or directions hearing.
603 Person must disclose tax contextual information from tax advice document (1)–(3) Amendment(s) incorporated in the Act(s).
(4) Subsections (1) to (3) apply for a challenge— (a) (b) commenced on or after the date on which this Act receives the Royal assent: commenced before the date on which this Act receives the Royal assent if,— (i) (ii) at that date, a court or Taxation Review Authority has not held a case management conference or directions hearing or other hear‐ ing for the challenge and has not directed that there be no case management conference or directions hearing for the challenge; and the issues raised by the challenge are not substantially similar to issues being considered by a court or Taxation Review Authority in another challenge for which, at that date, a case management conference or directions hearing or other hearing has been held or a direction has been given that there be no case management con‐ ference or directions hearing.
604 Challenge to claim that book or document is tax advice document (1)–(4) Amendment(s) incorporated in the Act(s).
(5) Subsections (1) to (4) apply for a challenge— (a) (b) commenced on or after the date on which this Act receives the Royal assent: commenced before the date on which this Act receives the Royal assent if,— (i) (ii) at that date, a court or Taxation Review Authority has not held a case management conference or directions hearing or other hear‐ ing for the challenge and has not directed that there be no case management conference or directions hearing for the challenge; and the issues raised by the challenge are not substantially similar to issues being considered by a court or Taxation Review Authority in another challenge for which, at that date, a case management conference or directions hearing or other hearing has been held or 818 Version as at 1 September 2022 Tax Administration Act 1994 a direction has been given that there be no case management con‐ ference or directions hearing.
629 Section 66 repealed (1) (2) Amendment(s) incorporated in the Act(s).

Subsection (1) applies— (a) (b) on and after 1 July 2010, unless paragraph (b) applies: for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.

663 Section 120EA repealed (1) (2) Amendment(s) incorporated in the Act(s).
Subsection (1) applies— (a) (b) on and after 1 July 2010, unless paragraph (b) applies: for an income year that includes 1 July 2010 and later income years, if the life insurer chooses to apply the new life insurance rules in this Act in a return of income for the tax year corresponding to the first relevant income year.
819 Tax Administration Act 1994 Version as at 1 September 2022 Taxation (Tax Administration and Remedial Matters) Act 2011 Public Act 2011 No 63 Date of assent 29 August 2011 Commencement see section 2 1 Title 2 (1) (2) (3) (4) (5) (6) (7) (8) (9) This Act is the Taxation (Tax Administration and Remedial Matters) Act 2011.

Commencement This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.
Sections 219 and 222 are treated as coming into force on 1 April 1995.

Sections 220 and 221 are treated as coming into force on 1 April 1997.

Sections 192, 193, 194, 195, 196, 197, 198, 201, 206, 207, and 208 are treated as coming into force on 1 April 2005.

Sections 199, 200, and 202 are treated as coming into force on 1 April 2007.

Sections 203, 204, and 205 are treated as coming into force on 1 October 2007.
Sections 4, 7, 12, 13, 17, 18, 19, 20, 22, 31, 32, 33, 34, 35, 40, 41, 45(1), (3), (4), and (6), 46, 48, 49, 50, 91, 92(1) and (3), 93, 94(1), (3), (7), (8), and (10), 96(1), (3), (4), and (5), 97(1), (2), (3), (6), and (8), 98, 99, 100, 101, 102, 103, 104, 108, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122, 124, 130(3), (5), (10), (15), (16), and (19), 131, 133, 135, 140, 161, and 210 are treated as coming into force on 1 April 2008.
Section 130(14) is treated as coming into force on 1 January 2009.

Sections 21(1) and (3), 37(1), (3), and (5), 39, 42, 44(1) and (3), 94(4), (5), (6), (9), and (11), 95, 96(2) and (6), 97(5), (7), and (9), and 130(6), (8), and (17) come into force on 30 June 2009.

(10) Sections 109 and 110 come into force on 5 January 2010.

(11) Sections 53, 54(1) and (5), 59(1) and (2), 65, 80(1), (3), (4), and (5), 106(1) and (3), and 130(9) and (18) are treated as coming into force on 1 April 2010.
(12) Section 237 comes into force on 1 July 2010.

(13) Sections 5, 11, 23, 24, 25, 26, 27, 43, and 188 are treated as coming into force on 4 September 2010.

(14) Sections 47, 130(2), and 160 are treated as coming into force on 30 September 2010.

(15) Section 136(8) is treated as coming into force on 1 October 2010.
820 Version as at 1 September 2022 Tax Administration Act 1994 (16) Section 45(2) and (5) are treated as coming into force on the day of introduc‐ tion for the Taxation (Tax Administration and Remedial Matters) Bill.

(17) Sections 28, 29, 30, 88, 89, 107, 134, 136(1), (2), (3), (6), (7), and (9), 139, 209, 235(1)(b) and (c), (2), and (3), 236, 238, 239, 240, 241, 243, 244(2) and (3) are treated as coming into force on 1 April 2011.

(18) Section 132 is treated as coming into force on 1 May 2011.
(19) Sections 92(2), 94(2) and (12), and 97(4) and (10) come into force on 1 July 2011.

(20) Section 245 comes into force on 1 October 2011.

(21) Sections 9(3) and (5), 71, 81, 106(2) and (4), 123, 130(13) and (20), 136(4) and (5), and 138 come into force on 1 April 2012.

(22) Sections 21(2) and (4), 37(2), (4), and (6), and 44(2) and (4) come into force on 30 June 2013.

Part 2 Amendments to Tax Administration Act 1994 189 New section 184AA (1) (2) Amendment(s) incorporated in the Act(s).
Subsection (1) applies for the 1997–98 and later income years but only in rela‐ tion to an amount of interest imposed under Part 7 of the Tax Administration Act 1994 that the person has treated as a deduction— (a) (b) in a return of income that they have furnished on or before 24 November 2010: in a notice of proposed adjustment that is issued on or before 24 Novem‐ ber 2010.
821 Tax Administration Act 1994 Version as at 1 September 2022 Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 Public Act 2012 No 88 Date of assent 2 November 2012 Commencement see section 2 1 Title This Act is the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012.

Commencement This Act comes into force on the day on which it receives the Royal assent, except as provided in this section.

Section 251(1) and (4) come into force on 1 February 1995.
Section 251(2) and (5) come into force on 1 April 1998.

Section 251(3) and (6) come into force on 1 October 2001.

Section 173 comes into force on 17 October 2002.

Section 209(2) and (3) come into force on 1 April 2003.

Sections 209(1) and 214(1) come into force on 1 January 2005.

Sections 170(2) and (5), 241, 242, 244, 245, 246, and 247 come into force on 1 April 2005.

2 (1) (2) (3) (4) (5) (6) (7) (8) (9) Section 243 comes into force on 1 April 2006.
(10) Section 248 comes into force on 1 October 2007.

(11) Sections 11, 16, 21, 23, 30, 37, 38, 39, 69, 72, 82, 84, 85(1), (2), (3), (7), and (9), 86, 115, 117, 120, 122, 124, 125, 126(1), 127(2), 134, 136, 139, 140(1), (2), and (4), 141, 143, 144, 145, 153, 154(7), (11), (12), (17), and (43), 162(3), (4), and (7), 170(3) and (6), 171(1)(b) and (d), 186, 199, and 202 come into force on 1 April 2008.

(12) Section 83 comes into force on 1 April 2009.

(13) Section 154(30) comes into force on 9 June 2009.
(14) Sections 24(1), (3), (4), and (6), 25(1), (3), (4), and (6), 28, 40, 41, 42(1), (2), (6), (7), and (8), 43(1) to (6), 44, 52, 63, 64, 65, 76, 114, 129, 131, 132, 146, and 154(8) and (44) come into force on 30 June 2009.

(15) Sections 68 and 154(40) come into force on 1 July 2009.

(16) Section 152 comes into force on 1 February 2010.

(17) Sections 98 and 100 come into force on 1 April 2010.

(18) Section 66 comes into force on 30 June 2010.


822 Version as at 1 September 2022 Tax Administration Act 1994 (19) Sections 31, 32, 53, 54, and 55 come into force on 1 July 2010.

(20) Section 45 comes into force on 1 August 2010.

(21) Sections 12, 13, 18, 19, 20, 29, 35, 36, 56, 57, 58, 59, 60, 61, and 73 come into force on 4 September 2010.

(22) Sections 27 and 33 come into force on 7 September 2010.

(23) Section 154(3), (4), and (42) come into force on 1 October 2010.
(24) Section 154(5) comes into force on 27 October 2010.

(25) Sections 154(22) and 207(3) come into force on 1 November 2010.

(26) Sections 154(28), 155, 156(a), and 158 come into force on 1 January 2011.

(27) Sections 78, 79, 80, 81, 111, 112, 123, 126(2) and (3), 127(1) and (3), 154(6), (9), (10), (14), (19), (27), and (32), 162(1), (2), (5), (6), and (8), 207(2) and (4), 208(2) and (3), 210, 211, 212, 214, 215, 216, 217, 218, 221, 222, 223, 224, 225, and 226 come into force on 1 April 2011.
(28) Sections 24(2) and (7), 25(2) and (7), 42(3), (4), (5), and (9), 43(7) and (8), 46, 48, 49, 50, 116, 128, and 133 come into force on 1 July 2011.

(29) Sections 90, 91, 97, 252, 253, 254, and 255 come into force on 29 August 2011.

(30) Section 208(1) comes into force on the date of introduction of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill.

(31) Sections 47 and 51 come into force on 1 October 2011.

(32) Section 194 comes into force on 7 March 2012.


(33) Sections 70, 85(4), (5), (6), and (8), 89, 94, 140(3), 142, 154(20) and (33), and 163(2) come into force on 1 April 2012.

(34) Section 168(1)(d) comes into force on 31 May 2012.

(35) Sections 71, 228, 229, 230, 235, and 238 come into force on 1 July 2012.

(36) Sections 6, 7, 8, 9, 10, 147, 148, 151, and 154(2), (31), (37), and (39) come into force on 1 October 2012.
(37) Sections 88, 93(2), 99, 101, 103, 104(2), 107, 118, 150, 154(18) and (29), 163(3), 166, 168(1)(a) to (c) and (e) and (3), 231, and 234 come into force on 1 April 2013.

(38) Sections 137, 154(25), 170(4), 171(3), 176, 177, 179, 180, 181, 183, 184, 185, 189, 190, 191, 192, 193, 197, 198, 200, 201, and 239 come into force on 1 April 2016 or on an earlier date set by Order in Council.

(39) Section 168(2) and (4) come into force on 1 April 2014.
823 Tax Administration Act 1994 Version as at 1 September 2022 Part 3 Amendments to Tax Administration Act 1994 169 Tax Administration Act 1994 This Part amends the Tax Administration Act 1994.

170 Interpretation (1)–(4) Amendment(s) incorporated in the Act(s).

(5) Subsection (2) applies for the 2005–06 and later income years.
However, sub‐ section (2) does not apply to a person in relation to a tax position taken by the person— (a) (b) (c) in the period from 1 April 2005 to the date of introduction of the Taxa‐ tion (Annual Rates, Returns Filing, and Remedial Matters) Bill; and relating to the treatment of a petroleum permit or replacement permit; and relying on the definition of petroleum permit as it was before the amendment made by subsection (2).

(6) Subsection (3) applies for the 2008–09 and later income years.
824 Tax Administration Act 1994 Notes Version as at 1 September 2022 Notes 1 General This is a consolidation of the Tax Administration Act 1994 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.

2 Legal status A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments.

This presump‐ tion applies unless the contrary is shown.
Section 78 of the Legislation Act 2019 provides that this consolidation, pub‐ lished as an electronic version, is an official version.

A printed version of legis‐ lation that is produced directly from this official electronic version is also an official version.

3 Editorial and format changes The Parliamentary Counsel Office makes editorial and format changes to con‐ solidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

See also PCO editorial conventions for consolidations.
4 Amendments incorporated in this consolidation Tax Administration (COVID-19 Response Variations) Order 2022 (SL 2022/245): clause 3 Tax Administration (Extension of Notification Deadline for Research and Development Tax Credits) Order 2022 (SL 2022/244) Data and Statistics Act 2022 (2022 No 39): section 107(1) Income Insurance Scheme (Enabling Development) Act 2022 (SL 2022 No 26): section 20 Taxation (Cost of Living Payments) Act 2022 (2022 No 25): Part 1 Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10): sections 180–232 Taxation (Extension of COVID-19 Interest Remission) Order 2022 (SL 2022/70) Russia Sanctions Act 2022 (2022 No 6): section 35 Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Act 2021 (2021 No 52): Part 1 Reserve Bank of New Zealand Act 2021 (2021 No 31): section 300(1) Overseas Investment Amendment Act 2021 (2021 No 17): section 40 Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8): sections 142, 144–180 Secondary Legislation Act 2021 (2021 No 7): section 3 Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021 (2021 No 1): Part 1 Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65): sections 27–31, 33–35 COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 (2020 No 58): section 3 825 Notes Tax Administration Act 1994 Version as at 1 September 2022 Public Service Act 2020 (2020 No 40): section 135 Education and Training Act 2020 (2020 No 38): section 668 New Zealand Superannuation and Veteran’s Pension Legislation Amendment Act 2020 (2020 No 36): section 48 Privacy Act 2020 (2020 No 31): sections 190, 217 Racing Industry Act 2020 (2020 No 28): section 129 Overseas Investment (Urgent Measures) Amendment Act 2020 (2020 No 21): Part 2 subpart 3 COVID-19 Response (Further Management Measures) Legislation Act 2020 (2020 No 13): section 3 COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 (2020 No 10):
 sec‐ tions 17–23 COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8): sec‐ tions 32–34 Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5): sections 192– 240, 266 Contempt of Court Act 2019 (2019 No 44): section 29 Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33): sections 82–106 Racing Reform Act 2019 (2019 No 32): Part 2 subpart 2 Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15): sections 23–37, 43–46 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5): Part 2 Taxation (New Due Date for New and Increased Assessments) Commencement Order 2019 (LI 2019/21) Social Security Act 2018 (2018 No 32): section 459 Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16): Part 2 Taxation (New Due Date for New and Increased Assessments) Commencement Order 2018 (LI 2018/73) Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5): Part 3 Families Package (Income Tax and Benefits) Act 2017 (2017 No 51): sections 25–40 Land Transfer Act 2017 (2017 No 30): section 250 Statutes Repeal Act 2017 (2017 No 23): section 4(2) Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14): sections 298–343 Contract and Commercial Law Act 2017 (2017 No 5): section 347 Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3): Part 1 subpart 2, Part 2 subpart 2, Part 3 subpart 2 District Court Act 2016 (2016 No 49): section 261 Senior Courts Act 2016 (2016 No 48): section 183(c) Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27): section 74, Part 2 Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21): Part 4 Parental Leave and Employment
 Protection Amendment Act 2016 (2016 No 8): section 83 826 Version as at 1 September 2022 Tax Administration Act 1994 Notes Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1): sections 245–271 Legislation (Confirmable Instruments) Amendment Act 2015 (2015 No 120): section 14 Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111): Part 2 Tax Administration Amendment Act 2015 (2015 No 83) Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39): sec‐ tions 151–183 Cheque Duty Repeal Act 2014 (2014 No 29): section 5(4) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4): sec‐ tions 133–139 Companies Amendment Act 2013 (2013 No 111): section 14 Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52): sections 107–118 State Sector Amendment Act 2013 (2013 No 49): section 61 Student Loan Scheme Amendment Act 2013 (2013 No 10): section 52 Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88): Part 3 Charities Amendment Act (No 2) 2012 (2012 No 43): section 16(2) Taxation (Budget Measures) Act 2012 (2012 No 38): Part 2 Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34): Part 2 Search and Surveillance Act 2012 (2012 No 24): section 302 Criminal Procedure Act 2011 (2011 No 81): section 413 Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63): Part 2 Student Loan Scheme Act 2011 (2011 No 62): section 223 Taxation (Canterbury Earthquake Measures) Act 2011 (2011 No 24): section 12 Financial Markets Authority Act 2011 (2011 No 5): sections 82, 85(1) Taxation (GST and Remedial Matters) Act 2010 (2010 No 130): Part 3, section 189 Limitation Act 2010 (2010 No 110): section 58 Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109): Part 3 Taxation (Budget Measures) Act 2010
 (2010 No 27): sections 42, 43, 55, 56, 73, 100 Student Loan Scheme (Exemptions and Miscellaneous Provisions) Amendment Act 2010 (2010 No 3): sections 28, 29 Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63): Part 2 Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34): Part 2 Māori Trustee Amendment Act 2009 (2009 No 12): section 30(2)(a) Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105): sections 16, 17, 26, 39, 40 Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36): section 55 Taxation (Limited Partnerships) Act 2008 (2008 No 2): sections 28, 29 Taxation (KiwiSaver) Act 2007 (2007 No 110): sections 14–23, 25 Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109): Part 2 Income Tax Act 2007 (2007 No 97): section ZA 2 827 Notes Tax Administration Act 1994 Version as at 1 September 2022 Taxation (KiwiSaver and Company Tax Rate Amendments) Act 2007 (2007 No 19): sections 53, 54, 56 Student Loan Scheme Amendment Act 2007 (2007 No 13): section 44 Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81): Part 2 KiwiSaver Act 2006 (2006 No 40): section 231 Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3): Part 2 Lawyers and Conveyancers Act 2006 (2006 No 1): section 348 Taxation (Urgent Measures) Act 2005 (2005 No 121): sections 9–11 Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79): Part 3 Charities Act 2005 (2005 No 39): sections 70, 71 Tax Administration Amendment Act 2005 (2005 No 22) Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111): Part 2 Income Tax Act 2004 (2004 No 35): section YA 2 Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122): Part 2 Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5):
 Part 2 Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32): Part 2 Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85): Part 2 Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49): section 338 Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4): Part 2 Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39): Part 2 Taxation (FBT, SSCWT and Remedial Matters) Act 2000 (2000 No 34): Part 2 Accident Insurance Amendment Act 2000 (2000 No 6): section 9(1) Personal Property Securities Act 1999 (1999 No 126): section 191(1) Taxation (Remedial Matters) Act 1999 (1999 No 98): Part 2 Estate Duty Repeal Act 1999 (1999 No 64): section 17 Taxation (Parental Tax Credit) Act 1999 (1999 No 62): Part 2 Stamp Duty Abolition Act 1999 (1999 No 61): sections 7, 10 Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59): Part 2 Accident Insurance Act 1998 (1998 No 114): section 416 Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107): Part 2 Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101): Part 1 Rating Valuations Act 1998 (1998 No 69): section 54(1) Taxation (Remedial Provisions) Act 1998 (1998 No 7): sections 41, 43, 48 Ministries of Agriculture and Forestry (Restructuring) Act 1997 (1997 No 100): section 5(1)(c) Taxation (Remedial Provisions) Act 1997 (1997 No 74): Part 2, sections 143, 144 Taxation (Superannuitant Surcharge Abolition) Act 1997 (1997 No 59): Part 2 Taxation (Remedial Provisions) Act 1996 (1996 No 159): Part 3 Taxation (Core Provisions) Act 1996 (1996 No 67): Part 2 Tax Administration Amendment Act (No 2) 1996 (1996 No 56) 828 Version as at 1 September 2022 Tax Administration Act 1994 Notes Tax Administration Amendment Act 1996 (1996 No 19) Tax Administration Amendment Act (No 3) 1995 (1995 No 77) Tax Administration Amendment Act (No 2) 1995 (1995
 No 72) Tax Administration Amendment Act 1995 (1995 No 24) Tax Administration Act 1994 (1994 No 166): sections 46C(3C), 227B(6) Public Finance Act 1989 (1989 No 44): section 65R(3) Wellington, New Zealand: Published under the authority of the New Zealand Government—2022 829