Tax Administration Act 1994

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80H Income statement deemed assessment

  • (1) A person is treated as having made an assessment under section 92 in respect of an income statement that is deemed to be a return of income under section 80G(2).

    (2) [Repealed]

    (3) Unless subsection (4) or (6) applies, an assessment under subsection (1) is treated as being made on the earliest of—

    • (a) [Repealed]

    • (ab) [Repealed]

    • (b) the person's terminal tax date for the tax year to which the income statement relates; or

    • (c) the 30th day after the date of issue of an income statement if the statement shows an amount of tax is overpaid and that amount does not exceed the amount specified in section RM 5 of the Income Tax Act 2007; or

    • (d) the date on which the person requests a refund of tax under section RM 5 of the Income Tax Act 2007.

    (4) An assessment under subsection (1) is treated as being made on the date that is 2 months after the date an income statement is issued if the income statement is issued not more than 2 months before the person's terminal tax date.

    (5) [Repealed]

    (6) If a person is first issued with an income statement for a tax year after their terminal tax date, an assessment under subsection (1) is—

    • (a) treated as having been made on the date that is 2 months after the date the first income statement is issued; and

    • (b) treated as reflecting the tax position taken in the last income statement issued by the Commissioner in that 2-month period.

    Section 80H: inserted, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 22(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

    Section 80H heading: substituted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 200(4) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

    Section 80H(1): substituted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 200(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

    Section 80H(2): repealed, on 25 November 2003, by section 116(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

    Section 80H(3): amended, on 25 November 2003 (applying to 2002–03 and subsequent income years), by section 116(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

    Section 80H(3): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 200(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

    Section 80H(3)(a): repealed, on 26 March 2003 (applying to 2002–03 and subsequent income years), by section 105(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

    Section 80H(3)(ab): repealed, on 26 March 2003 (applying to 2002–03 and subsequent income years), by section 105(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

    Section 80H(3)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

    Section 80H(3)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

    Section 80H(3)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

    Section 80H(4): substituted, on 26 March 2003 (applying to 2002–03 and subsequent income years), by section 105(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

    Section 80H(5): repealed, on 26 March 2003 (applying to 2002–03 and subsequent income years), by section 105(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

    Section 80H(6): added, on 10 October 2000 (applying to income statements issued for 1999–2000 and subsequent income years), by section 67(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

    Section 80H(6): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

    Section 80H(6): amended, on 26 March 2003 (applying to 2002–03 and subsequent income years), by section 105(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

    Section 80H(6): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 200(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).