Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698754393934.pdf (New Zealand)
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 5 756 Reprinted as at 26 August 2020 Tax Administration Act 1994 Schedule 8 Part B Treatment of certain amounts Schedule 8 Part B: replaced, on 1 April 2020, by section 112 of the Taxation (Annual Rates for 2018– 19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
1 Writing off certain amounts of tax payable Subject to clause 2, the Commissioner must write off the following amounts under section 22J: (a) (b) an amount of tax relating to income derived for a tax year by a qualify- ing individual that is equal to or less than $200: an amount of tax relating to reportable income that is derived for a tax year by an individual solely from— (i) (ii) (iii) (iv) an income-tested benefit: an education grant: a payment of New Zealand superannuation: a veteran’s pension: (c) an amount of tax relating to the income of an individual for a tax year that arises solely because the individual has an extra pay period in the corresponding income year, being— (i) (ii) (iii) 53 pay periods in the income year for a person paid weekly; or 27 pay periods in the income year for a person paid fortnightly; or 14 pay periods in the income year for a person paid in 4-weekly periods.
Schedule 8 clause 1: replaced, on 1 April 2020, by section 112 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 8 clause 1(a): amended, on 3 June 2020, by clause 3 of the Tax Administration (Write Off Amount) Order 2020 (LI 2020/102).
2 Exclusions (1) An amount of tax does not qualify for a write off under clause 1(b) and (c) if the amount is derived by an individual who has been assessed in the tax year as receiving an entitlement and a tax credit under the family scheme under sub- parts MA to MG and MZ of the Income Tax Act 2007.
(2) An amount of tax does not qualify for a write off under clause 1(c) if, for the tax year and an amount of income referred to in subclause (3),— (a) the Commissioner has recommended for the individual, and the indi- vidual has consented to, a change of tax code under section 24DB or change of tax rate under section 25A giving the individual a higher tax code or higher RWT rate: (b) the individual has used a tailored tax code under schedule 5, part A in relation to the income.
757 Schedule 8 Tax Administration Act 1994 Reprinted as at 26 August 2020 (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) schedular income: income from employment that is an extra pay: (iii) income from employment that is secondary employment earnings: (d) an amount derived by an individual whose annual gross income is more than $48,000 when the amount of income is— (i) (ii) (iii) a taxable Maori authority distribution: an amount of salary or wages from employment as an election day worker, when the individual has used the EDW code: an amount of salary or wages from employment as a casual agri- cultural employee, when the individual has used the CAE code: (e) an amount of a benefit under an employee share agreement in relation to which an employer has not made an election under section RD 7B of the Income Tax Act 2007 to withhold tax.
(4) For the purposes of subclause (3), the correct rate is— (a) (b) (c) 0.105, if the individual’s annual gross income is $14,000 or less; or 0.175, if the individual’s annual gross income is more than $14,000 and not more than $48,000; or 0.300, if the individual’s annual gross income is more than $48,000 and not more than $70,000; or (d) 0.330, if the individual’s annual gross income is more than $70,000.
Schedule 8 clause 2: replaced, on 1 April 2020, by section 112 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

3 Small amounts of tax payable Despite clause 2, the Commissioner may write off an amount of tax under sec- tion 22J if the amount is not substantial and represents an underpayment of tax that is attributable to a function or operation of the tax collection rules.
Schedule 8 clause 3: replaced, on 1 April 2020, by section 112 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
758 Reprinted as at 26 August 2020 Tax Administration Act 1994 Tax Administration Amendment Act (No 2) 1996 Public Act 1996 No 56 Date of assent 26 July 1996 Commencement 26 July 1996 1 Short Title 2 (1) This Act may be cited as the Tax Administration Amendment Act (No 2) 1996, and shall be read together with and deemed part of the Tax Administration Act 1994 (in this Act referred to as the “principal Act”).
Application date for provisions in this Act Except as otherwise provided in this Act, the provisions of this Act apply with respect to tax obligations, liabilities, and rights that are to be performed under or arise in respect of— (a) (b) (c) (d) the Income Tax Act 1994 in relation to the tax on income in the 1997–98 income year and subsequent years: the Goods and Services Tax Act 1985 in relation to supplies made in tax- able periods commencing on or after 1 April 1997: the Estate and Gift Duties Act 1968 in relation to gifts made on or after 1 April 1997: the Gaming Duties Act 1971 in relation to all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising on or after 1 April 1997: (e) the Stamp and Cheque Duties Act 1971 in relation to— (i) (ii) every instrument of conveyance executed; and every bill of exchange made, drawn, or prepaid under section 81 or section 82 or section 83 of that Act; and (iii) every liable transaction entered into— on or after 1 April 1997.
(2) Sections 5, 9 to 15, 16(1) and (2), 18 to 34, 37 to 42, 47, 55, and 65 come into force on 1 October 1996.
(3) Where— (a) (b) (c) a provision of this Act amends, inserts, or repeals a provision (the rele- vant provision) of the principal Act; and the relevant provision is referred to in, or necessary for the purposes of, another provision (the other provision) of the principal Act; and the other provision is amended, inserted, or repealed by this Act with effect on and after an application date that is not the same as the general application date for the relevant provision,— 759 Tax Administration Act 1994 Reprinted as at 26 August 2020 the provision of this Act that amends, inserts, or repeals the relevant provision has, for all purposes in regard to the other provision, the same application date as the other provision.
36 (1) New Part 7 substituted Amendment(s) incorporated in the Act(s).

(2) Notwithstanding subsection (1), Part 7 of the principal Act as it applied imme- diately before its repeal by this section continues to apply for the purposes of any other tax law (including section 42 of the Student Loan Scheme Act 1992) that exists interdependently with, or depends on, a provision in that Part 7.
760 Reprinted as at 26 August 2020 Tax Administration Act 1994 Taxation (Core Provisions) Act 1996 Public Act 1996 No 67 Date of assent 26 July 1996 Commencement 26 July 1996 1 (1) (2) 2 (1) (2) Short Title and application This Act may be cited as the Taxation (Core Provisions) Act 1996.

This Act applies to the 1997–98 and subsequent income years.
Savings The replacement of various terms with “gross income” and “exempt income” by this Act is not by itself intended to change whether an amount derived by a person is taken into account or disregarded in calculating the person’s income tax liability for an income year.
The use of “amount” instead of “profits or gains” in section CD 3, as added by section 25, is not by itself intended to change whether an amount derived by a person is taken into account or disregarded in calculating the person’s income tax liability for an income year.
761 Tax Administration Act 1994 Reprinted as at 26 August 2020 Taxation (Remedial Provisions) Act 1997 Public Act 1997 No 74 Date of assent 23 September 1997 Commencement 23 September 1997 1 Short Title This Act may be cited as the Taxation (Remedial Provisions) Act 1997.

Part 2 Amendments to Tax Administration Act 1994 65 Tax Administration Act 1994 The Tax Administration Act 1994 is amended by this Part.
66 (1) (2) (3) Application Sections 67, 68(1), 68(2), 68(4), 68(5), 69, 71, 82, 84, 85, 86, 88, 90, 92, 93, 94, 95, 96, 97, 101, 105, and 106 are deemed to have come into force on 1 April 1997 as they relate to— (a) (b) (c) (d) (e) tax on taxable income in the 1997–98 or subsequent income years; and supplies made in taxable periods commencing on or after 1 April 1997; and gifts made on or after 1 April 1997; and races run, lotteries drawn, dutiable games played by means of a gaming machine and casino wins to which the Gaming Duties Act 1971 applies that occur on or after 1 April 1997; and instruments of conveyance executed, bills of exchange made, drawn or prepaid under sections 81, 82, or 83 of the Stamp and Cheque Duties Act 1971 and liable transactions entered into on or after 1 April 1997.
Sections 73, 74(1), 77, and 78 apply on and after 1 October 1996.

Sections 68(3), 68(6), 80, 83, 98 and 102 apply to the 1998–99 and subsequent income years.

(4) Section 87 is deemed to have applied on and after 1 April 1995.

103 Relief from additional tax incurred due to default in payment of tax (1) Amendment(s) incorporated in the Act(s).
(2) Notwithstanding subsection (1), a remission may be made under section 182 if the Commissioner considers that the request for the remission is received before the date on which this Act receives the Royal assent.
762 Reprinted as at 26 August 2020 Tax Administration Act 1994 Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 Public Act 2001 No 4 Date of assent 27 March 2001 Commencement see section 2 1 2 Title This Act is the Taxation (Beneficiary Income of Minors, Services-Related Pay- ments and Remedial Matters) Act 2001.

Commencement This Act comes into force on the date on which it receives the Royal assent.
Part 2 Amendments to Tax Administration Act 1994 52 Evasion or similar act (1)–(3) Amendment(s) incorporated in the Act(s).
(4) Subsections (1) to (3) apply to— (a) (b) (c) (d) (e) tax on taxable income derived in the 1997–98 and subsequent income years; and supplies made in taxable periods beginning on or after 1 April 1997; and gifts made on or after 1 April 1997; and races run, lotteries drawn, dutiable games played by means of a gaming machine, and casino wins to which the Gaming Act 1971 applies that occur on or after 1 April 1997; and instruments of conveyance executed, bills of exchange made, drawn or prepaid under section 81, 82 or 83 of the Stamp and Cheque Duties Act 1971 and liable transactions entered into on or after 1 April 1997.
(5) Subsection (4) does not apply if a taxpayer has been advised by the Commis- sioner of Inland Revenue, in writing, that the taxpayer will not be liable for a shortfall penalty for evasion or a similar act.

763 Tax Administration Act 1994 Reprinted as at 26 August 2020 Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 Public Act 2002 No 32 Date of assent 17 October 2002 Commencement see section 2 Title This Act is the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002.
Commencement This Act comes into force on the date on which it receives the Royal assent.

Part 2 Amendments to Tax Administration Act 1994 New Part 10B inserted Amendment(s) incorporated in the Act(s).
Subsection (1) applies to— (a) tax paid in excess, being tax on income derived in the 2002–03 and sub- sequent income years: (b) tax paid in excess, if— (i) (ii) the excess arises from an assessment made on or after 1 April 2002 and before the date that this Act receives the Royal assent; and the taxpayer notifies the Commissioner that Part 10B of the Tax Administration Act 1994 should apply to the excess: tax paid in excess, if the excess arises from an assessment made on or after the date that this Act receives the Royal assent: tax deducted on behalf of another taxpayer and paid on or after 1 April 2002: a dividend withholding payment paid on or after 1 April 2002: an application for a refund made under section 41A of the Tax Adminis- tration Act 1994 on or after the date that this Act receives the Royal assent: goods and services tax paid in excess, being goods and services tax pay- able on supplies made in taxable periods beginning on or after 1 April 2002: (c) (d) (e) (f) (g) 1 2 91 (1) (2) 764 Reprinted as at 26 August 2020 Tax Administration Act 1994 (h) gift duty, cheque duty, totalisator duty, lottery duty, gaming machine duty or casino duty paid in excess, being duty paid on or after 1 April 2002.
92 (1) (2) (3) (4) Sections 176 and 177 replaced Amendment(s) incorporated in the Act(s).

Subsection (1) applies to tax that is outstanding on and after 1 December 2002.

Subsection (2) does not apply— (a) (b) to tax that is outstanding on and after 1 December 2002 and subject to an instalment arrangement that is entered into before 1 December 2002; or if the Commissioner has advised the taxpayer, in writing before 1 December 2002, that the outstanding tax has been written off.
Subsection (3)(b) does not apply to outstanding tax that is written off before 1 December 2002 if the Commissioner reverses the write-off of the tax on or after 1 December 2002.

Section 92(4): amended, on 17 October 2002, by section 176 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
765 Tax Administration Act 1994 Reprinted as at 26 August 2020 Income Tax Act 2004 Public Act 2004 No 35 Date of assent 7 May 2004 Commencement see section A 2 A 1 Title This Act is the Income Tax Act 2004.

Compare: 1994 No 164 s A 1(1) A 2 Commencement 1 April 2005 (1) This Act comes into force on 1 April 2005.
Act effective for 2005–06 tax year and later (2) However, except when the context requires otherwise, this Act applies only— (a) with respect to the tax on income derived in the 2005–06 tax year and later tax years, in the case of a person whose income year is the same as the tax year; and (b) with respect to the tax on income derived in the corresponding income years, in the case of a person whose income year is not the same as the tax year.
Defined in this Act: corresponding income year, income, income year, tax, tax year Compare: 1994 No 164 s A 1(2), (3) Part Y Repeals, amendments, and savings YA 2 Consequential amendments to other enactments The enactments specified in Schedules 21 (Enactments amended) and 22 (Amendments to Tax Administration Act 1994) are amended in the manner indicated in the schedule.
Compare: 1994 No 164 s YB 1 YA 3 Transitional provisions Reference to this Act can include earlier Act (1) A reference in an enactment or document to this Act, or to a provision of it, is to be interpreted as a reference to the Income Tax Act 1994 (or to the Income Tax Act 1976), or to the corresponding provision of the earlier Act, to the extent necessary to reflect sensibly the intent of the enactment or document.
766 Reprinted as at 26 August 2020 Tax Administration Act 1994 Reference to earlier Act can include this Act (2) A reference in an enactment or document to the Income Tax Act 1994 (or to the Income Tax Act 1976), or to a provision of that earlier Act, is to be interpreted as a reference to this Act, or to the corresponding provision in this Act, to the extent necessary to reflect sensibly the intent of the enactment or document.
Intention of new law (3) (4) Except when subsection (5) applies, the provisions of this Act are the provi- sions of the Income Tax Act 1994 in rewritten form, and are intended to have the same effect as the corresponding provisions of the Income Tax Act 1994.
Old law is interpretation guide Except when subsection (5) applies, in circumstances where the meaning of a taxation law that comes into force at the commencement of this Act (new law) is unclear or gives rise to absurdity,— (a) (b) the wording of a taxation law that is repealed by section YA 1 and that corresponds to the new law (old law) must be used to determine the cor- rect meaning of the new law; and it can be assumed that a corresponding old law provision exists for each new law provision.
Limits to subsections (3) and (4) (5) Subsections (3) and (4) do not apply in the case of— (a) (b) a new law specified in Schedule 22A (identified policy changes); or a new law that is amended after the commencement of this Act, with effect from the date on which the amendment comes into force.
Defined in this Act: Defined in this Act: commencement of this Act, taxation law Compare: 1994 No 164 s YB 5(4), (5) YA 4 Saving of binding rulings When, and extent to which, this section applies (1) This section applies when, and to the extent to which,— (a) either— (i) an applicant has applied for a private ruling, a product ruling, or a status ruling before 1 April 2005 on an arrangement that is entered into, or that the applicant seriously contemplates will be entered into, before the commencement of this Act; or (ii) a public ruling is issued before 1 April 2005; and (b) (c) the binding ruling is about a taxation law that is repealed by section YA 1 (old law); and a new taxation law that corresponds to the old law (new law) comes into force at the commencement of this Act; and 767 Tax Administration Act 1994 Reprinted as at 26 August 2020 (d) if this section did not exist, the commencement of this Act would mean that the binding ruling would cease to apply because of section 91G of the Tax Administration Act 1994.
Ruling about new law (2) (3) The binding ruling is treated as if it were made about the new law, so that the effect of the ruling at the commencement of this Act is the same as its effect before the commencement.
No confirmation rulings To the extent to which a binding ruling continued by subsection (2) applies to an arrangement, or to a person and an arrangement, the Commissioner must not make a binding ruling on how— (a) (b) the new law applies to the arrangement or to the person and the arrange- ment; or this subsection applies to the arrangement or to the person and the arrangement.
Defined in this Act: arrangement, binding ruling, commencement of this Act, Commissioner, taxation law YA 5 Saving of accrual determinations When this section applies (1) This section applies when— (a) a determination has been made before 1 April 2005 under— (b) (c) (d) (e) (i) (ii) section 90 or 90AC of the Tax Administration Act 1994; or section 64E of the Income Tax Act 1976; and the determination has not been rescinded before 1 April 2005; and the determination is about— (i) (ii) the application of a taxation law that is repealed by section YA 1 (old law); or the application of a taxation law in the Income Tax Act 1976 that preceded and corresponded to the old law; and a new taxation law that corresponds to the old law (new law) comes into force at the commencement of this Act; and if this section did not exist, the commencement of this Act would mean that the determination would cease to apply because the taxation law to which it applied had ceased to exist.
Determination about new law The determination is treated as if it were made about the new law, so that the effect of the determination at the commencement of this Act is the same as its effect before the commencement.

(2) 768 Reprinted as at 26 August 2020 Tax Administration Act 1994 No confirmation determinations (3) To the extent to which a determination continued by subsection (2) applies, the Commissioner must not make a determination on how the new law applies.
Defined in this Act: commencement of this Act, taxation law 769 Tax Administration Act 1994 Reprinted as at 26 August 2020 Income Tax Act 2007 Public Act 2007 No 97 Date of assent 1 November 2007 Commencement see section A 2 A 1 Title This Act is the Income Tax Act 2007.

Compare: 2004 No 35 s A 1 A 2 Commencement 1 April 2008 (1) This Act comes into force on 1 April 2008.

Charitable entities (1B) Despite subsection (1), sections CW 41(2) and CW 42(1)(b) come into force on 1 July 2008.
Act effective for 2008–09 income year and later (2) However, except when the context requires otherwise, this Act applies only with respect to the tax on income derived in the 2008–09 income year and later income years.

Defined in this Act: income year, tax Compare: 2004 No 35 s A 2 Section A 2(1B) 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 2 770 Reprinted as at 26 August 2020 Tax Administration Act 1994 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— 771 Tax Administration Act 1994 Reprinted as at 26 August 2020 (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 772 Reprinted as at 26 August 2020 Tax Administration Act 1994 (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 5 773 Tax Administration Act 1994 Reprinted as at 26 August 2020 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) 774 Reprinted as at 26 August 2020 Tax Administration Act 1994 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.

775 Tax Administration Act 1994 Reprinted as at 26 August 2020 (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, 776 Reprinted as at 26 August 2020 Tax Administration Act 1994 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, 777 Tax Administration Act 1994 Reprinted as at 26 August 2020 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), 778 Reprinted as at 26 August 2020 Tax Administration Act 1994 (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- 779 Tax Administration Act 1994 Reprinted as at 26 August 2020 (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 780 Reprinted as at 26 August 2020 Tax Administration Act 1994 (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 781 Tax Administration Act 1994 Reprinted as at 26 August 2020 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.
782 Reprinted as at 26 August 2020 Tax Administration Act 1994 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.
783 Tax Administration Act 1994 Reprinted as at 26 August 2020 (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.
784 Reprinted as at 26 August 2020 Tax Administration Act 1994 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.


785 Tax Administration Act 1994 Reprinted as at 26 August 2020 (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.
786 Reprinted as at 26 August 2020 Tax Administration Act 1994 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.
787 Notes Tax Administration Act 1994 Reprinted as at 26 August 2020 Reprints notes 1 2 General This is a reprint of the Tax Administration Act 1994 that incorporates all the amendments to that Act as at the date of the last amendment to it.

Legal status Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment.
Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act.

A printed version of the reprint produced directly from this official elec- tronic version also has official status.

3 Editorial and format changes Editorial and format changes to reprints are made using the powers under sec- tions 24 to 26 of the Legislation Act 2012.

See also http://www.pco.parlia- ment.govt.nz/editorial-conventions/.
4 Amendments incorporated in this reprint COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 (2020 No 58): section 3 Public Service Act 2020 (2020 No 40): section 135 Education and Training Act 2020 (2020 No 38): section 668 Racing Industry Act 2020 (2020 No 28): section 129 Overseas Investment (Urgent Measures) Amendment Act 2020 (2020 No 21): Part 2 subpart 3 Tax Administration (Write Off Amount) Order 2020 (LI 2020/102) 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 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 2 788 Reprinted as at 26 August 2020 Tax Administration Act 1994 Notes 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 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 Legislation Act 2012 (2012 No 119): section 77(3) 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 12 789 Notes Tax Administration Act 1994 Reprinted as at 26 August 2020 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 Accident Compensation Amendment Act 2010 (2010 No 1): sections 5(1)(b), 49 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 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 2 790 Reprinted as at 26 August 2020 Tax Administration Act 1994 Notes 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) 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) Ministry of Agriculture and Fisheries (Restructuring) Act 1995 (1995 No 31): section 6(1)(b) Tax Administration Amendment Act 1995 (1995 No 24) Public Finance Act 1989 (1989 No 44): section 65R(3) Wellington, New Zealand: Published under the authority of the New Zealand Government—2020 791