Tax Administration Act 1994

(1) This Act may be cited as the Tax Administration Act 1994.
(2) This Act shall come into force on 1 April 1995, and shall, where appropriate, apply with respect to the tax on income derived in the 1995–96 tax year and subsequent years.
(3) This Act shall also apply with respect to late 1994–95 income years to the extent specified in section YB 7 of the Income Tax Act 1994.
Section 1(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 1(3): added, on 10 April 1995, by section 2 of the Tax Administration Amendment Act 1995 (1995 No 24).

Part 1
Purpose and construction

2 Purpose of Act

(1) The purpose of this Act is to re-enact the administrative provisions contained in the Income Tax Act 1976 and the Inland Revenue Department Act 1974 in a reorganised form.
(2) The reorganisation of the provisions and the changes of style and language carried out by this Act in relation to the provisions of those Acts are not intended to affect the interpretation or effect of those provisions as they are included in this Act.
(3) A reference in this Act to the time of commencement of a provision shall be construed as a reference to the time of commencement of the corresponding provision in the Income Tax Act 1976 or the Inland Revenue Department Act 1974.
(4) Except as otherwise expressly provided, the provisions of this Act that are not in Part 6 (which relates to assessments) and that correspond to provisions of the Income Tax Act 1976 do not apply to any of the Inland Revenue Acts other than the Income Tax Act 2007, the Income Tax Act 2004, the Income Tax Act 1994, and the Taxation Review Authorities Act 1994.
Section 2(4): substituted, 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 2(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

3 Interpretation

(1) In this Act, unless the context otherwise requires,—
abusive tax position is defined in section 141D(7) for the purposes of Part 9 and section 177C
acceptable tax position means a tax position that is not an unacceptable tax position
accounting period, in section 107, has the same meaning as in section YA 1 of the Income Tax Act 2007
activities undertaken as an airport operator, in section 42, has the meaning given to airport operator activities in section HR 7 of the Income Tax Act 2007
amount payable is defined in section 157(10) for the purposes of that section
approved advisor group is defined in section 20B(5)
approved organisation is an organisation—
- (a) whose members include natural persons—
  - (i) who are subject to a professional code of conduct; and
  - (ii) who are subject to a disciplinary process intended to enforce compliance with the code; and
- (b) whose members—
  - (i) typically provide trustee services in the course of their business activities:
  - (ii) satisfy other criteria acceptable to the Commissioner; and
- (c) that has been approved by the Commissioner for the purposes of this definition
arrangement—
- (a) means a contract, agreement, plan or understanding, whether enforceable or unenforceable, including all steps and transactions by which it is carried into effect:
- (b) for the purpose of Part 5A, includes facts that the Commissioner considers are material or relevant as background or context to a private or a product ruling
assessment means—
- (a) an assessment of tax made under a tax law by a taxpayer or by the Commissioner:
- (b) an assessment of a net loss for the purposes of the Income Tax Act 2007:
- (c) an assessment of terminal tax or a refund for the purposes of the Income Tax Act 2007:
- (d) an assessment of a refund due under the Goods and Services Tax Act 1985:
- (e) an amendment by the Commissioner of an assessment
authorised officer—
- (a) is defined in section 82(9) for the purposes of that section:
- (b) is defined in section 83(7) for the purposes of that section:
- (c) is defined in section 84(6) for the purposes of that section:
- (d) is defined in section 85(6) for the purposes of that section
authorised savings institution, in section 56, has the same meaning as in section YA 1 of the Income Tax Act 2007
award is defined in section 130(6) for the purposes of that section
bank is defined in section 157(10) for the purposes of that section
base amount has the same meaning as in section YA 1 of the Income Tax Act 2007
basis of exemption, in section 208(1)(f), is the basis of exemption referred to in section 32E(2)
beneficiary—
- (a) is defined in section 82(9) for the purposes of that section:
- (b) is defined in section 84(6) for the purposes of that section
beneficiary information—
- (a) is defined in section 82(9) for the purposes of that section:
- (b) is defined in section 84(6) for the purposes of that section
benefit, in sections 82, 82A, 84, and 85, has the same meaning as in section 3(1) of the Social Security Act 1964; and includes—
- (a) a lump sum payable under section 61DB or section 61DC or section 61DD of that Act:
- (b) any special assistance granted out of a Crown Bank Account from money appropriated by Parliament under paragraph (d) or paragraph (da) of section 124(1) of that Act
bill of exchange, in section 144, means a bill of exchange within the meaning of the Bills of Exchange Act 1908; and includes a promissory note within the meaning of that Act, other than a bank note
binding ruling means any—
- (a) public ruling made under section 91D:
- (b) private ruling made under section 91E:
- (c) product ruling made under section 91F:
- (d) status ruling made under section 91GA
business is defined in section 152(18) for the purposes of that section
business group amnesty means an amnesty declared by the Commissioner under section 226B
cardholder is defined in section 83(7) for the purposes of that section
cardholder information is defined in section 83(7) for the purposes of that section
challenge means—
- (a) to commence proceedings under Part 8A challenging a disputable decision; or
- (ab) to commence proceedings under section 89K(6) challenging a refusal to issue a notice; or
- (b) the proceedings,—
as the context requires
challenge notice means a notice issued by the Commissioner in accordance with section 89P
Charities Commission means the Charities Commission established under Part 1 of the Charities Act 2005
civil penalty means—
- (a) a late filing penalty; or
- (b) a late payment penalty; or
- (c) a shortfall penalty; or
- (cb) a promoter penalty; or
- (d) a non-electronic filing penalty; or
- (e) a civil penalty under section 215 of the KiwiSaver Act 2006
collective agreement is defined in section 130(6) for the purposes of that section
combined tax and earner-related payment—
- (a) unless paragraph (b) applies, has the same meaning as in section YA 1 of the Income Tax Act 2007:
- (b) is defined in section 167(4) of this Act for the purposes of that section
commercial production, in section 91(1)(d), has the same meaning as in section YA 1 of the Income Tax Act 2007
Commissioner of Inland Revenue, or Commissioner, means the Commissioner of Inland Revenue appointed or deemed to have been appointed under this Act; and includes any person for the time being authorised to exercise or perform any of the powers, duties, or functions of the Commissioner
Commissioner-set instalment date is defined in section 139C for the purposes of that section
Commissioner's official opinion—
- (a) means, for a taxpayer,––
  - (i) an opinion of the Commissioner concerning the tax affairs of the taxpayer, given by the Commissioner, either orally or in writing, after all information relevant to forming the opinion has been provided to the Commissioner, if that information is correct:
  - (ii) a finalised official statement of the Commissioner, in writing, if it specifically applies to the taxpayer's situation:
- (b) does not include a private binding ruling
Commissioner's statement of position means the statement of position that the Commissioner issues pursuant to a disclosure notice; and includes any additional information the Commissioner provides in respect of the statement under section 89M(8) or section 89M(11)
competent authority is defined in section 173B
competent objection, for the purposes of Part 8 and in relation to a person, being a taxpayer, and to any assessment, means an objection made by the person, to the assessment, in accordance with section 126; but does not include any non-qualifying objection
consideration, in section 91, has the same meaning as in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007
contested act of assistance is defined in section 173B
contract payment, for the purpose of section 141AA, has the meaning given by section YA 1 of the Income Tax Act 2007
co-operative company, in section 64, has the same meaning as in section YA 1 of the Income Tax Act 2007
Corporation is defined in section 82(9) for the purposes of that section
correct tax position means the correct tax position established under 1 or more tax laws
date interest starts is defined in section 120C for the purposes of Part 7
day of determination of final liability—
- (a) for the purposes of Part 8, means,—
  - (i) where the Commissioner receives from the taxpayer a notice of the withdrawal by the taxpayer of the objection to an assessment, the day on which the Commissioner receives that notice:
  - (ii) where the objection to an assessment is deemed to be withdrawn under subsection (8) of section 136, the day following the expiry of the period referred to in subsection (5) or, where appropriate, subsection (12) of that section:
  - (iii) where the objection to an assessment is otherwise deemed to be withdrawn by or under this Act, the expiry of the period of 2 calendar months following the day on which the objection is deemed to be withdrawn:
  - (iv) where the objection is determined by a Taxation Review Authority and not by a court, the day on which the Taxation Review Authority determines the objection:
  - (v) where the objection is determined as a result of proceedings taken in a court, whether or not by way of appeal, the day on which the objection is finally determined, whether in those proceedings or, as the case may be, on an appeal:
  - (vi) where the taxpayer does not, within the period of 2 months immediately succeeding the date on which the notice of disallowance of the taxpayer's objection is given to the taxpayer by or on behalf of the Commissioner, by notice to the Commissioner, require—
    (A) that the objection be heard and determined by a Taxation Review Authority; or
    (B) the Commissioner to state a case for the opinion of the High Court, specifying in the notice the registry of that court in which the taxpayer requires the case to be filed,—
    the day on which there expires that period of 2 months:
  - (vii) where, and to the extent that, an objection is allowed by the Commissioner, the day on which the notice of that allowance (to that extent) is given to the taxpayer by the Commissioner:
- (b) for the purposes of Part 8A, means—
  - (i) the day on which the Commissioner is notified by the disputant that the disputant is discontinuing a challenge:
  - (ii) [Repealed]
  - (iii) if a challenge is determined by a Taxation Review Authority in its general jurisdiction, and not by a court, the day on which the Authority determines the challenge:
  - (iv) if a challenge is determined by a court, whether or not by way of appeal, the day on which the challenge is finally determined, whether in those proceedings or in a subsequent appeal:
  - (v) to the extent the Commissioner concedes a challenge, the day on which the Commissioner notifies the disputant of the concession
debtor is defined in section 85(6) for the purposes of that section
debtor information is defined in section 85(6) for the purposes of that section
decision, for the purposes of the definition of disputable decision, includes the making, giving, or exercising of a discretion, judgment, direction, opinion, approval, consent, or determination by the Commissioner
deferrable tax means—
- (a) the amount of tax assessed under a tax law as payable by a taxpayer or disputant; or
- (b) goods and services tax payable (as defined in section 20A(1) of the Goods and Services Tax Act 1985) by a taxpayer or disputant on a due date,—
in relation to which the taxpayer makes a competent objection under Part 8, or that the disputant challenges as payable under Part 8A
department means the Inland Revenue Department
disclosure notice means a disclosure notice issued by the Commissioner to a disputant under section 89M
discovery obligation means an order of a court or Taxation Review Authority, or notice of discovery in proceedings before a court or Authority, requiring the disclosure of information to the Commissioner in relation to proceedings before the court or Authority
discretion is defined in section 91B for the purposes of Part 5A
disposition, in section 65, has a meaning corresponding to paragraph (e) of the definition of dispose in section YA 1 of the Income Tax Act 2007
disputable decision means—
- (a) an assessment:
- (b) a decision of the Commissioner under a tax law, except for a decision—
  - (i) to decline to issue a binding ruling under Part 5A; or
  - (ii) that cannot be the subject of an objection under Part 8; or
  - (iii) that cannot be challenged under Part 8A; or
  - (iv) to issue a Commissioner's notice of proposed adjustment under section 89B, a Commissioner's disclosure notice or statement of position under section 89M, or a challenge notice
disputant means a person—
- (a) who may issue a notice of proposed adjustment to the Commissioner; or
- (b) to whom the Commissioner issues a notice of proposed adjustment or an assessment; or
- (c) who may challenge a disputable decision—
under a tax law
disputant's statement of position means the statement of position that a disputant provides under section 89M(6) in response to a disclosure notice; and includes any additional information the disputant provides in respect of the statement under section 89M(11)
disqualifying offence is defined in section 141FB(3) for the purpose of section 141FB
disqualifying penalty is defined in section 141FB(3) for the purpose of section 141FB
dividend treated as interest, in sections 25 and 51 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
document means—
- (a) a thing that is used to hold, in or on the thing and in any form, items of information:
- (b) an item of information held in or on a thing referred to in paragraph (a):
- (c) a device associated with a thing referred to in paragraph (a) and required for the expression, in any form, of an item of information held in or on the thing
due date means the last day on which a taxpayer is able—
- (a) to pay tax; or
- (b) to provide a tax return; or
- (c) to provide a tax form; or
- (d) to do any other thing under a tax law—
before being liable to pay a penalty or (in the case of paragraph (a)) interest under Part 7
duty of the Commissioner is defined in section 81(8) for the purposes of section 81
earnings related compensation is defined in section 82(9) for the purposes of that section
employee is defined in section 46(7) for the purposes of that section
employer, in section 47, has the same meaning as in paragraphs (c) and (d) of the definition of that term in section YA 1 of the Income Tax Act 2007
encumbrance, in respect of an estate or interest in land, means any trust, contract, easement, condition, or contingency affecting the same, and any restriction, however imposed, on the owner's power of user, alienation, or disposition
entitlement card is defined in section 83(7) for the purposes of that section
exceptional circumstance—
- (a) is defined in section 89K(3) for the purposes of that section:
- (b) is defined in section 89L(3) for the purposes of that section:
- (c) is defined in section 138D(2) for the purposes of that section
exempt person is defined in section 53(1) for the purposes of that section and section 27(1)
exploratory well, in section 91(1)(e), has the same meaning as in section YA 1 of the Income Tax Act 2007
exploratory well expenditure, in section 91(1), has the same meaning as in section YA 1 of the Income Tax Act 2007
family notice of entitlement, in relation to any person, means a notice issued by the Commissioner under section 80KD for the estimated entitlement of the person to a tax credit under the family scheme in subparts MA to MF and MZ of the Income Tax Act 2007
family trust is defined in section 173M(5) for the purpose of that section
first payment period, in section 47 and 173, has the same meaning as in section YA 1 of the Income Tax Act 2007
FMA means the Financial Markets Authority established under Part 2 of the Financial Markets Authority Act 2011
fringe benefit, in section 22, has the meaning given by section CX 2 of the Income Tax Act 2007
full and complete inspection—
- (a) includes use as evidence in court proceedings:
- (b) does not include removal to make copies under section 16B
gift-exempt body, in sections 32, 58, and 89, means—
- (a) any society, institution, association, organisation, trust, or fund specifically named in Schedule 32 of the Income Tax Act 2007; or
- (b) any other person issued with an RWT exemption certificate under section 32E as a result of an application made claiming the basis for exemption set out in section 32E(2)(k) or (l), in relation to any tax year in which such person holds the certificate
government agency, in section 6, includes any department or Crown entity (as those terms are defined in the Public Finance Act 1989) and any public authority (as defined in the Income Tax Act 2007)
government screen production payment means a payment that—
- (a) is in the nature of a large budget screen production grant, post-production digital and visual effects grant, or New Zealand screen production incentive; and
- (b) is authorised by the New Zealand Film Commission in relation to a company that—
  - (i) is resident in New Zealand:
  - (ii) has a permanent establishment in New Zealand
GST means goods and services tax
GST payable has the meaning given to tax payable by section 2 of the Goods and Services Tax Act 1985
GST ratio has the same meaning as in section YA 1 of the Income Tax Act 2007
hearing authority means—
- (a) a Taxation Review Authority; or
- (b) the High Court
income statement means a statement issued by the Commissioner to a natural person that contains the information required by section 80E
income tax is defined in section 157(10) for the purposes of that section
incremental late payment penalty means a late payment penalty imposed under section 139B(2)(b)
information holder is defined in section 20B(1) for the purposes of sections 20B to 20F
information requisition is defined in section 21(8) for the purposes of that section
initial late payment penalty means a late payment penalty imposed under section 139B(2)(a)
Inland Revenue Acts means the Acts specified in the Schedule of this Act, and includes any Acts (whether repealed or not) that before the commencement of this Act were specified in Schedule 1 of the Inland Revenue Department Act 1974
Inland Revenue officer is defined in section 81(8) for the purposes of section 81
instalment date, in sections 120KB to 120KE, has the same meaning as in section YA 1 of the Income Tax Act 2007
interest instalment date has the same meaning as in section YA 1 of the Income Tax Act 2007
interest liability period is defined in section 121 for the purposes of that section
interest paid to a taxpayer is defined in section 120C for the purposes of Part 7
interest period is defined in section 120C for the purposes of Part 7
IR5 taxpayer is defined in section 37(6) for the purposes of that section
Judicial officer is defined in section 16(7) for the purposes of that section and section 16C
late filing penalty means a civil penalty imposed under section 139A or 139AAA for not providing on time a tax return described in section 139A(1) or 139AAA(1), as applicable
late payment penalty means—
- (a) a civil penalty imposed under section 139B for not paying a tax calculated or assessed as payable under a tax law on time; and
- (b) for sections 157, 183A, and 183D includes:
  - (i) additional tax imposed on unpaid tax under section 139:
  - (ii) additional tax imposed on any tax remaining unpaid under section 41 of the Goods and Services Tax Act 1985 for supplies made in taxable periods:
  - (iii) interest on gift duty imposed under section 84 of the Estate and Gift Duties Act 1968 for gifts made:
  - (iv) [Repealed]
  - (v) interest on unpaid totalisator duty under section 8 of the Gaming Duties Act 1971 for all betting profits that must be calculated under section 4 of that Act:
  - (vi) interest on unpaid racing duty under section 12 of the Gaming Duties Act 1971 for lotteries drawn:
  - (vii) interest on unpaid gaming machine duty under section 12F of the Gaming Duties Act 1971 for dutiable games played by means of gaming machines:
  - (viii) interest on unpaid casino duty under section 12Q of the Gaming Duties Act 1971 for casino wins
legal personal representative is defined in section 81 for the purposes of that section
legal practitioner is defined in section 20 for the purposes of that section
life insurer, in section 112, has the same meaning as in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007
Maori authority distribution penalty tax means tax payable under section 140CB
Minister means the Minister of Finance
new provisional taxpayer means a person who has an initial provisional tax liability as described in section YA 1 of the Income Tax Act 2007
non-exempt person is defined in section 53(1) for the purposes of that section and section 27
non-qualifying objection, for the purposes of Part 8 and in relation to a person, being a taxpayer, and to any assessment, means an objection made by the person, to the assessment, in accordance with section 126 where, and to the extent that, any ground of objection stated by the person is that—
- (a) the return of income furnished by the taxpayer or the other particulars supplied together with the return of income, being the return and the other particulars from and by reference to which the assessment has been made, is deficient or, as the case may be, are deficient or insufficient; or
- (b) the assessment has been made, under section 106, in the absence of the return of income or the particulars from or by reference to which, had that return of income or those particulars been furnished to the Commissioner, the assessment would have been made; or
- (c) [Repealed]
notice means a notice to which, as appropriate, section 14 or 14B or 14C applies
notice of proposed adjustment means a notice of proposed adjustment in the prescribed form—
- (a) issued by the Commissioner to a disputant under section 89B; or
- (b) issued by a disputant to the Commissioner under either section 89D or section 89DA
officer, in for the purposes of sections 89C, 141F, 141G, 142C, and 147 and the definition of taxpayer in section 157(10), in relation to a corporate body, includes—
- (a) a director or secretary or other statutory officer of the corporate body:
- (b) a receiver or a manager of any property of the corporate body, or a person having powers or responsibilities, similar to those of such a receiver or manager, in relation to the corporate body:
- (c) a liquidator of the corporate body
officer of the department includes any person employed in the service of the department and any person employed in the service of the Government of any overseas country or territory who is for the time being attached or seconded to the department
offshore payment is defined in section 21(8) for the purposes of that section
on time, for the purposes of performing a tax obligation, means—
- (a) except if paragraph (b) applies, on or before the relevant due date:
- (b) if the Commissioner sets a new due date for performing the tax obligation, on or before the new due date
outstanding tax, in sections 139BA, 176, 177, 177A, 177B and 177C, means tax that is payable before or after a due date
PAYE period means first payment period or second payment period, as applicable
payment, in sections 67 and 120U, has a corresponding meaning to paragraph (a) of the definition of pay in section YA 1 of the Income Tax Act 2007
period of deferral, in respect of deferrable tax, means the period that starts on the later of—
- (a) the day on which the notice of an assessment of tax, to which a competent objection is made under Part 8 or in relation to which proceedings challenging the assessment are issued under Part 8A, is given to the taxpayer or the Commissioner; and
- (b) the day that immediately succeeds the due date for payment of the tax,—
and ends at the expiry of the day that, in relation to the deferrable tax, is the day of determination of final liability
permit area, in section 91(1)(d), has the same meaning as in section YA 1 of the Income Tax Act 2007
person incorrectly assumed to be a provisional taxpayer is defined in section 120K for the purposes of that section
person to whom this section applies is defined in section 86(5) for the purposes of that section
person with access to restricted information is defined in section 87(5) for the purposes of that section
petroleum mining operations, in section 91, has the same meaning as in section YA 1 of the Income Tax Act 2007
petroleum permit, in section 91, has the same meaning as in section OB 1 of the Income Tax Act 2004
policyholder net loss, in section 112 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
prescribed means prescribed by regulations under this Act or the Income Tax Act 2007 or by the Commissioner
primary employment earnings, for an employee and for a pay period, means a PAYE income payment that is not a schedular payment or an extra pay, when the payment meets one of the following requirements:
- (a) the payment is derived by the employee in the pay period from 1 employer:
- (b) the payment is the largest payment derived by the employee in the pay period, if the employee derives payments in the period from 2 or more employers:
- (c) the payment is derived in the pay period and is of the same amount as another payment that the employee chooses, if the employee derives payments in the period from 2 or more employers and 2 or more of the payments are of the same amount
private dwelling is defined in section 16(7) for the purposes of that section
proceedings means proceedings commenced before a hearing authority under Part 8 or Part 8A; and includes a document that a tax law requires to be filed with a hearing authority, or to be served on a person, in connection with the proceedings
promoter is defined in section 141EC
property, in section 90, has the same meaning as in paragraph (b) of the definition of that term in section YA 1 of the Income Tax Act 2007
proposed adjustment means—
- (a) an adjustment or amendment the Commissioner or a disputant proposes in respect of 1 or more disputable decisions; or
- (b) the way the Commissioner proposes to treat differently a tax position or tax positions taken by a disputant in 1 or more tax returns,—
for the purposes of 1 or more return periods; and, where the context permits, an adjustment is to include a proposed adjustment
proscribed question means—
- (a) whether a fact is correct or exists:
- (b) what is a person’s purpose or intention, for the purpose of any provision of the Income Tax Act 2007 that expressly refers to a person's purpose or intention:
- (c) what is the value of a thing:
- (d) what is commercially acceptable practice, for the purposes of any provision of that Act that expressly refers to commercially acceptable practice
provisional tax paid is defined in section 139C
provisional tax payable is defined in section 139C
provisional taxpayer means a person who is liable to pay provisional tax under section RC 3 of the Income Tax Act 2007
qualifying person is defined in sections 83(7), 84(6), and 85G(6) for the purposes of those sections
qualifying resident foreign trustee means a person who is a resident foreign trustee and who,—
- (a) if a natural person, is a member of an approved organisation; and
- (b) if not a natural person, has a director, or other natural person in a position allowing significant influence over the management or administration of the person, who is—
  - (i) resident in New Zealand within the meaning of section YD 1 of the Income Tax Act 2007; and
  - (ii) a member of an approved organisation
ratio instalment date has the same meaning as in section YA 1 of the Income Tax Act 2007
reconciliation statement means a reconciliation statement under section 49
record—
- (a) is defined in section 152(18) for the purposes of that section:
- (b) is defined in section 22(7) for the purposes of that section and section 26
record holder is defined in section 220(18) for the purposes of that section and section 26
registered person is defined in section 36(4) for the purposes of that section
registration Act is defined in section 169(11) for the purposes of that section
reject, for the purposes of Parts 4A and 8A, means to reject something in whole or in part
relative is defined in section 173M(5) for the purpose of that section
relinquishment, in section 91, has the same meaning as in section YA 1 of the Income Tax Act 2007
resident foreign trustee means a person who,—
- (a) either alone or jointly with another person, acts as a trustee of a foreign trust that is not registered as a charitable entity under the Charities Act 2005; and
- (b) is resident in New Zealand within the meaning of section YD 1, YD 2, or YD 3 (excluding section YD 2(2)) of the Income Tax Act 2007
residual income tax—
- (a) is defined in section 120KB(4) for the purposes of Part 7:
- (b) for the purposes of any other provision of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
response period is defined in section 89AB
responsible department, in sections 81(4)(f) and (o), 82 and 85, means—
- (a) in relation to a benefit that is not a student allowance, the department for the time being responsible for administration of the Social Security Act 1964:
- (b) in relation to a student allowance, the department for the time being responsible for administration of Part 25 of the Education Act 1989
restricted information, in sections 87 and 205, means any information that the Commissioner has obtained under the Inland Revenue Acts, including all Acts (whether repealed or not) at any time administered by or in the department, or arising out of such other functions as may from time to time have been lawfully conferred on the Commissioner
return period means—
- (a) the period covered by a tax return, or which would be covered by a tax return if one were provided:
- (b) for a tax return that relates to a transaction, the time within which the transaction must be returned
RWT exemption certificate has the same meaning as in section YA 1 of the Income Tax Act 2007
RWT rate, for a person and resident passive income, means the basic rate for RWT given by the Income Tax Act 2007, in Schedule 1, Part D, for the person and the resident passive income
second payment period, in sections 47 and 173(1)(b), has the same meaning as in section YA 1 of the Income Tax Act 2007
secondary employment earnings, for an employee and for a pay period, means a PAYE income payment that—
- (a) is derived by the employee in the pay period from an employer; and
- (b) is not—
  - (i) a payment of primary employment earnings; or
  - (ii) a schedular payment; or
  - (iii) an extra pay
security, for the purposes of section 7A, means a security given to the Commissioner to secure the performance of a tax obligation, and includes a mortgage or charge or other encumbrance over, or pledge of, an asset or right, and a guarantee or indemnity
settlement, in section 59, has the same meaning as in section YA 1 of the Income Tax Act 2007
settlor, in section 59, is defined in section HC 27 of the Income Tax Act 2007
shortfall penalty means a penalty imposed under any of sections 141AA to 141K for taking an incorrect tax position or for doing or failing to do anything specified or described in those sections
special tax code certificate means a special tax code certificate under section 24F
standard-cost household service means a service that is a standard-cost household service under a determination that is made by the Commissioner under section 91AA
status ruling means a ruling made under section 91GA
student allowance means an allowance paid under regulations made under section 303 of the Education Act 1989
tax—
- (a) means—
  - (i) a tax, levy, or duty of any type imposed by a tax law, regardless of how the tax, levy, or duty is described:
  - (ii) an amount deemed by a tax law to be a tax, levy, or duty:
  - (iii) any other amount payable to the Commissioner under a tax law, including:
    (A) [Repealed]
    (B) an amount imposed under section 157 of this Act or payable under section 43 of the Goods and Services Tax Act 1985:
    (C) an amount payable by a payer (as defined in section 153 of the Child Support Act 1991) under Part 10 of the Child Support Act 1991:
    (CB) an amount required to be deducted under subpart 1 of Part 3 of the KiwiSaver Act 2006:
    (CC) an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that relates to a compulsory employer contribution:
    (CD) an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of the KiwiSaver Act 2006:
    (D) a salary or wage deduction (as defined in section 4(1) of the Student Loan Scheme Act 2011), or an amount recovered in accordance with section 193 of that Act:
  - (iv) a credit of tax under a tax law:
  - (v) a tax of the general character described in any of paragraphs (i) to (iv)—
    (A) that is imposed on or payable by a taxpayer in a country or territory other than New Zealand; or
    (B) that is relevant under a tax law for the purposes of determining a tax position:
  but does not include—
  - (vi) interest imposed under Part 7:
  - (vii) subject to paragraph (b), a civil penalty:
  - (viii) an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that does not relate to a compulsory employer contribution:
  - (ix) financial support (as defined in section 2(1) of the Child Support Act 1991):
  - (x) a pre-taxed repayment obligation, an other income repayment obligation, or an overseas-based repayment obligation (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011):
  - (xi) a tax credit under section 41A:
  - (xii) is a tax prescribed in section 173D:
  - (xiii) the amount of a subsidy payable under section RP 4 of the Income Tax Act 2007 to a listed PAYE intermediary:
  - (xiv) a fee described in section 226C:
- (ab) for the purposes of the application of this Act in relation to a regulation made under section CV 8 of the Income Tax Act 2007, includes an Australian wine producer rebate:
- (b) for the purposes of section 4A and Parts 7, 8, 8A, 9, 10, and 11, also includes a civil penalty:
- (c) for the purposes of sections 6, 6A, and 6B, includes—
  - (i) revenue collected under, entitlements arising from, or amounts paid or payable under the Inland Revenue Acts; and
  - (ii) loan interest charged on a loan balance (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011); and
  - (iii) contributions administered by the Commissioner under the KiwiSaver Act 2006:
- (ca) for the purpose of Part 10B, includes—
  - (i) financial support, as defined in section 2(1) of the Child Support Act 1991; and
  - (ii) a repayment obligation, as defined in section 4(1) of the Student Loan Scheme Act 2011; and
  - (iii) a tax credit referred to in section 41A:
- (cb) for the purposes of sections 156 to 165, includes a combined tax and earner-related payment:
- (d) for the purpose of sections 176, 177, and 177A to 177D, means—
  - (i) a tax, levy or duty of any type imposed by a tax law, regardless of how the tax, levy or duty is described:
  - (ii) an amount deemed by a tax law to be a tax, levy or duty:
  - (iii) any other amount payable to the Commissioner under a tax law, including:
    (A) [Repealed]
    (B) an amount imposed under section 157 of this Act or payable under section 43 of the Goods and Services Tax Act 1985:
    (C) an amount payable by a payer, as defined in section 153 of the Child Support Act 1991, under Part 10 of that Act:
    (CB) an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that relates to a compulsory employer contribution:
    (CC) an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of the KiwiSaver Act 2006:
    (D) a salary or wage deduction (as defined in section 4(1) of the Student Loan Scheme Act 2011) or an amount recovered in accordance with section 193 of that Act:
  - (iv) a tax prescribed in section 173D:
  - (v) interest imposed under Part 7:
  - (vi) a civil penalty:
  but does not include—
  - (vii) [Repealed]
  - (viii) financial support, as defined in section 2(1) of the Child Support Act 1991:
  - (viiib) an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that does not relate to a compulsory employer contribution:
  - (ix) a pre-taxed repayment obligation, an other income repayment obligation, or an overseas-based repayment obligation (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011)
tax advice document is defined in section 20B(3)
tax advisor is defined in section 20B(4)
tax agent means a person who—
- (a) is eligible under section 34B(2) to be a tax agent; and
- (b) is listed by the Commissioner as a tax agent—
  - (i) before the date on which the Taxation (Business Taxation and Remedial Matters) Act 2007 receives the Royal assent:
  - (ii) on or after the date on which that Act receives the Royal assent, after the person applies under section 34B to be listed by the Commissioner; and
- (c) is not later removed by the Commissioner from the list of tax agents
tax code certificate means a tax code certificate under section 24I(2)
tax code notification means a tax code notification under section 24I(1)
tax contextual information is defined in section 20F(3)
tax form means a form or document a taxpayer is required by a tax law—
- (a) to complete; and
- (b) to provide to a person other than the Commissioner
tax law means—
- (a) a provision of the Inland Revenue Acts or an Act that an Inland Revenue Act replaces:
- (b) an Order in Council or a regulation made under another tax law:
- (c) a non-disputable decision:
- (d) in relation to an obligation to provide a tax return or a tax form, also includes a provision of the Accident Rehabilitation and Compensation Insurance Act 1992 or a regulation made under that Act or the Accident Insurance Act 1998 or a regulation made under that Act or the Accident Compensation Act 2001 or a regulation made under that Act
tax paid is defined in section 120C for the purposes of Part 7
tax payable is defined in section 120C for the purposes of Part 7
tax position means a position or approach with regard to tax under 1 or more tax laws, including without limitation a position or approach with regard to—
- (a) a liability for an amount of tax, or the payment of an amount of tax:
- (b) an obligation to deduct or withhold an amount of tax, or the deduction or withholding of an amount of tax:
- (c) a right to a tax refund, or to claim or not to claim a tax refund:
- (d) a right to a credit of tax, or to claim or not to claim a credit of tax:
- (e) the provision of a tax return, or the non-provision of a tax return:
- (f) the derivation of an amount of income or exempt income or a capital gain, or the inclusion or non-inclusion of an amount in income:
- (g) the incurring of an amount of expenditure or loss, or the allowing or denying as a deduction of an amount of expenditure or loss:
- (h) the availability of a tax loss component or loss balance, or the use of a tax loss component or loss balance:
- (i) the attaching of a credit of tax, or the receipt of or lack of entitlement to receive a credit of tax:
- (j) the balance of a tax account or memorandum account of any type or description, or a debit or credit to such an account:
- (k) the estimation of the provisional tax payable:
- (l) whether the taxpayer must request an income statement or respond to an income statement issued by the Commissioner:
- (m) the application of section 33A(1):
- (n) a right to a tax credit:
- (o) the amount of a subsidy claimed under section RP 4 of the Income Tax Act 2007 to a listed PAYE intermediary
tax recovery agreement is defined in section 173B
tax return means a form or document that a taxpayer is required by a tax law—
- (a) to complete; and
- (b) to provide to the Commissioner,—
whether in electronic or written form and whether provided in respect of a period or not; and also includes a tax form issued by another taxpayer that the taxpayer provides to the Commissioner
tax shortfall, for a return period, means the difference between the tax effect of—
- (a) a taxpayer's tax position for the return period; and
- (b) the correct tax position for that period,—
when the taxpayer's tax position results in too little tax paid or payable by the taxpayer or another person or overstates a tax benefit, credit, or advantage of any type or description whatever by or benefiting (as the case may be) the taxpayer or another person
tax to pay is defined in section 139B
taxation law is defined in section 91B for the purposes of Part 5A
Taxation Review Authority, or Authority, means a Taxation Review Authority established or continued in existence under the Taxation Review Authorities Act 1994
taxpayer means a person who—
- (a) is liable to perform, or to comply with, a tax obligation; or
- (b) may take a tax position,—
whether as principal, or as an agent or employee or officer of another person, or otherwise
taxpayer's paying rate is defined in section 120C for the purposes of Part 7
taxpayer's tax position means—
- (a) a tax position taken by a taxpayer in or in respect of—
  - (i) a tax return; or
  - (ii) an income statement; or
  - (iii) a due date
- (b) [Repealed]
taxpayer's total tax figure is defined in section 141B for the purposes of that section
unacceptable tax position is defined in section 141B
unpaid tax includes any amount of tax refunded under a tax law to the extent that the amount—
- (a) is not properly refundable; or
- (b) is in excess of any amount of tax that is refundable,—
under the tax law
withdrawal tax, in section 95, has the same meaning as in section YA 1 of the Income Tax Act 2007.
(2) Unless the context otherwise requires, and having regard to the context where there is more than 1 definition of the same term, other terms used in this Act have the same meanings as they have in the Income Tax Act 2007.
(3) [Repealed]
(4) [Repealed]
Section 3(1) abusive tax position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) abusive tax position: amended, on 17 October 2002 (applying on and after 1 December 2002), by section 73(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) acceptable interpretation: repealed, on 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) acceptable tax position: inserted, on 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) accounting period: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) activities as an airport operator: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) activities undertaken as an airport operator: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) activities undertaken as an airport operator: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) additional tax: repealed, on 26 July 1997 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(2) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) approved advisor group: inserted, on 21 June 2005, by section 120(2) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) approved organisation: inserted, on 1 October 2006, by section 210(3) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) arrangement: substituted, on 26 March 2003, by section 82(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) assessment: inserted, on 26 March 2003 (applying for 2002–03 and subsequent income years), by section 82(5) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) assessment paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) assessment paragraph (c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) authorised savings institution: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) base amount: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(4) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) base amount: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) basis of exemption: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) benefit: amended, on 7 October 1998 (applying on and after 1 April 1999), by section 3(1)(a) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) benefit paragraph (b): amended, on 25 January 2005, pursuant to section 65R(3) of the Public Finance Act 1989 (1989 No 44).
Section 3(1) bill of exchange: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(4) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) binding ruling: inserted (with effect on 1 April 1995), on 10 April 1995, by section 3(2) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) binding ruling paragraph (d): added, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(a) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) book and document and book or document: repealed, on 29 August 2011, by section 142(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) business: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(5) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) business group amnesty: inserted, on 19 December 2007, by section 188(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) certificate of exemption: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) challenge: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(6) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) challenge paragraph (ab): inserted, on 29 August 2011, by section 142(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) challenge notice: inserted, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 142(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) Charities Commission: inserted, on 1 November 2006, by section 70 of the Charities Act 2005 (2005 No 39).
Section 3(1) civil penalty: substituted (with effect on 1 April 1997), on 23 September 1997, by section 68(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 3(1) civil penalty paragraph (c): amended, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(b) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) civil penalty paragraph (cb): inserted, on 26 March 2003, by section 82(6) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) civil penalty paragraph (d): substituted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
Section 3(1) civil penalty paragraph (e): added, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
Section 3(1) civil penalty paragraph (e): amended, on 1 April 2009, by section 15 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) combined tax and earner premium deduction or combined tax and earner levy deduction: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) combined tax and earner-related payment: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) commercial production: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) Commissioner-set instalment date: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(7) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) Commissioner's official opinion: inserted, on 7 September 2010, by section 126(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) Commissioner's statement of position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(7) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) company: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) competent authority: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(b) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) competent objection: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(9) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) consideration: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) consideration: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) contested act of assistance: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(b) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) contested tax: repealed, on 8 December 2009, by section 128 of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 3(1) contract payment: inserted, on 21 December 2004, by section 88(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) contract payment: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) co-operative company: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) correct tax position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(10) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) date interest starts: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(10) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) day of determination of final liability: substituted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(11) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) day of determination of final liability paragraph (a)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) day of determination of final liability paragraph (a)(vi): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) day of determination of final liability paragraph (b)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) day of determination of final liability paragraph (b)(ii): repealed, on 29 August 2011 (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 142(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) decision: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(12) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) deferrable tax: substituted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(13) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) deferrable tax: amended, on 1 April 2003, by section 82(7)(a) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) deferrable tax: amended, on 1 April 2003, by section 82(7)(b) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) deferrable tax paragraph (a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(3) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) deficient tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(14) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) Deputy Commissioner of Inland Revenue or Deputy Commissioner: repealed, on 10 April 1995, by section 3(3) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) determination: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) determination of loss: repealed, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(b) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) determination of loss carried forward: repealed, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(c) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) determination of net loss: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) determination of net loss carried forward: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) disclosure notice: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(15) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) discovery obligation: inserted, on 6 October 2009, by section 596(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) discretion: inserted (with effect on 1 April 1995), on 10 April 1995, by section 3(4) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) District Commissioner of Inland Revenue: repealed, on 10 April 1995, by section 3(3) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) disposition: substituted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) disposition: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) disputable decision: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(16) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) disputable decision paragraph (b): substituted, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(c) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) disputable decision paragraph (b)(iii): amended, on 1 April 2005, by section 88(3) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) disputable decision paragraph (b)(iv): substituted, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 142(7) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) disputant: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(16) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) disputant's statement of position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(16) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) disqualifying offence: inserted, on 21 December 2004, by section 88(4) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) disqualifying penalty: inserted, on 21 December 2004, by section 88(4) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) dividend: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(17) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) dividend treated as interest: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) document: inserted, on 29 August 2011, by section 142(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) due date: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(18) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) duty of the Commissioner: inserted, on 29 August 2011, by section 142(8) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) employer: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) employer: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) employer: amended, on 25 September 2000 (applying on and after 1 April 2001, for an employer who pays fringe benefit tax on an annual basis and to 2001–2002 and subsequent income years, for an employer who pays fringe benefit tax on an income year basis), by section 34(1) of the Taxation (FBT, SSCWT and Remedial Matters) Act 2000 (2000 No 34).
Section 3(1) encumbrance: substituted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) exceptional circumstance: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(20) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) excess tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(21) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) exploratory well: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) exploratory well expenditure: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) family certificate of entitlement: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) family notice of entitlement: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) family support certificate of entitlement: repealed, on 1 July 1996, by section 2 of the Tax Administration Amendment Act 1996 (1996 No 19).
Section 3(1) family support credit of tax: repealed, on 1 July 1996, by section 2 of the Tax Administration Amendment Act 1996 (1996 No 19).
Section 3(1) family tax credit: repealed, on 24 May 1999 (applying on and after 1 October 1999), by section 15 of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).
Section 3(1) family trust: inserted, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 73(3) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) first instalment date: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(22) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) first PAYE period: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) first payment period: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) floating charge: repealed, on 1 May 2002, by section 191(1) of the Personal Property Securities Act 1999 (1999 No 126).
Section 3(1) FMA: inserted, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).
Section 3(1) foreign tax: repealed, on 24 October 2001 (applying on first day of 2002–03 income years), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) fringe benefit: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) fringe benefit: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) fringe benefit tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(23) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) full and complete inspection: inserted, on 18 December 2006, by section 169(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 3(1) gift-exempt body paragraph (a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) gift-exempt body paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) gift-exempt body paragraph (b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) government agency: inserted, on 10 April 1995, by section 3(5) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) government agency: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) government screen production payment: inserted (with effect on 1 January 2010), on 7 September 2010, by section 126(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) GST: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(24) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) GST payable: inserted, on 1 April 2005, by section 88(5) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) GST ratio: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(5) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) GST ratio: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) hearing authority: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(24) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) holder: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) implementation date: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) income statement: inserted, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(f) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) income statement: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) income tax payable: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(25) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) incremental late payment penalty: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(26) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) incremental late payment penalty: amended, on 19 December 2007, by section 188(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) incremental tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(27) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) information holder: inserted, on 21 June 2005, by section 120(3) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) initial late payment penalty: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(28) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) initial late payment penalty: amended, on 19 December 2007, by section 188(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) Inland Revenue officer: inserted, on 29 August 2011, by section 142(9) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) instalment date: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) instalment date: amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(6) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) instalment portion: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(30) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) instrument: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8 and 8A of the Tax Administration Act 1994), by section 3(31) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) instrument, instrument of conveyance, and instrument of nomination of shares: repealed, on 20 May 1999, by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).
Section 3(1) interest instalment date: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(7) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) interest instalment date: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) interest paid to a taxpayer: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(32) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) interest period: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(32) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) issuer: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) judicial officer: amended, on 18 December 2006, by section 169(2) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 3(1) late filing penalty: substituted (with effect on 1 April 2008), on 6 October 2009, by section 596(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) late payment penalty: substituted, on 20 May 1999 (applying on and after 1 April 1997), by section 62(1)(d) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) late payment penalty paragraph (b): amended, on 27 March 2001 (applying on and after 1 April 2002), by section 44(4) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
Section 3(1) late payment penalty paragraph (b)(iv): repealed, on 21 December 2010, by section 143(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 3(1) late payment penalty paragraph (b)(viii): amended, on 21 December 2004, by section 88(6) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) life insurer: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) Maori: repealed, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 82(8) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) Maori authority distribution penalty tax: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) new provisional taxpayer: substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) new return date: repealed (with effect on 1 April 2005), on 18 December 2006, by section 169(3)(a) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 3(1) New Zealand tax: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) non-qualifying objection: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(35) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) non-qualifying objection paragraph (c): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) notice: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) notice of proposed adjustment: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(36) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) notice of proposed adjustment: amended, on 26 November 1998 (applying on and after 1 April 1999), by section 25(1) of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).
Section 3(1) notice of proposed adjustment paragraph (b): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(4) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) officer: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(37) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) on time: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(38) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) original return date: repealed (with effect on 1 April 2005), on 18 December 2006, by section 169(3)(b) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 3(1) other income: repealed, on 20 August 1997 (applying to tax on taxable income for 1998–99 and subsequent income years), by section 12 of the Taxation (Superannuitant Surcharge Abolition) Act 1997 (1997 No 59).
Section 3(1) outstanding tax: inserted, on 17 October 2002 (applying on and after 1 December 2002), by section 73(4) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) paid: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(39) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) PAYE period: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) payment: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) payment: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(40) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) penal tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(41) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) penalty: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(42) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) period of deferral: substituted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(43) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) period of deferral paragraph (a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(5)(a) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) period of deferral paragraph (b): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(5)(b) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) permit area: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) person: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(44) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) person incorrectly assumed to be a provisional taxpayer: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(45) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) person incorrectly assumed to be a taxpayer: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(45) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) petroleum mining operations: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) petroleum permit: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) policyholder loss: repealed, on 26 July 1996 (applying to the 1997–98 and subsequent income years), by section 430(e) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) policyholder net loss: inserted, on 26 July 1996 (applying to the 1997–98 and subsequent income years), by section 430(e) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) policyholder net loss: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) prescribed: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) primary employment earnings: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) proceedings: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(46) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) promoter: inserted, on 7 September 2010, by section 126(4) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) property: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) property: amended, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(e) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) proposed adjustment: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(47) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) proscribed question: inserted, on 7 September 2010, by section 126(5) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) provisional tax paid: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(47) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) provisional tax payable: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(47) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) provisional taxpayer: substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) qualifying person: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) qualifying resident foreign trustee: inserted, on 1 October 2006, by section 210(9) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) qualifying resident foreign trustee paragraph (b)(i): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) qualifying tax in dispute: repealed, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(48) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) ratio instalment date: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(10) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) ratio instalment date: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) reconciliation statement: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) record paragraph (a): amended, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(49) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) Regional Controller of Inland Revenue or Regional Controller: repealed, on 10 April 1995, by section 3(6) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) registered person: inserted, on 12 December 1995, by section 2(2) of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).
Section 3(1) registration Act: inserted, on 25 November 2003, by section 103(1) of the Taxation (GST, Trans-Tasman, Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 3(1) registration Act to which the property is subject: repealed, on 25 November 2003, by section 103(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 3(1) reject: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(50) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) relative: inserted, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 73(5) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) relinquishment: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) resident foreign trustee: inserted, on 1 October 2006, by section 210(11) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) resident foreign trustee paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) residual income tax: substituted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(51) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) residual income tax paragraph (a): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(12) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) residual income tax paragraph (b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) residual income tax paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) response period: substituted (with effect on 1 April 2008 and applying for 2008–09 and later income years), on 6 October 2009, by section 596(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) responsible department: inserted, on 21 December 2004, by section 88(8) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) return date: repealed (with effect on 1 April 2005), on 18 December 2006, by section 169(3)(c) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 3(1) return period: substituted, on 20 May 1999 (applying on and after 1 April 1999), by section 62(1)(f) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) RWT exemption certificate: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) RWT rate: inserted (with effect on 1 April 2010), on 7 September 2010, by section 126(6) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) second instalment date: repealed, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(14) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) second PAYE period: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) second payment period: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) secondary employment earnings: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) security: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(55) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) separated person: repealed, on 17 October 2002 (applying on 1 December 2002), by section 73(6) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) settlement: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) settlor: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) shortfall penalty: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(56) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) shortfall penalty: amended (with effect on 1 April 2005), on 21 June 2005, by section 120(4) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) special account: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) special tax code certificate: substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) specified dividends: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) specified rate of additional tax: repealed, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(58) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) specified rate of interest: repealed, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(59) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) standard-cost household service: inserted, on 25 November 2003, by section 103(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 3(1) status ruling: inserted, on 20 May 1999 (applying on or after 20 May 1999), by section 62(1)(g) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) student allowance: inserted, on 21 December 2004, by section 88(9) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) tax: substituted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(60) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax paragraph (a)(iii)(A): repealed (with effect on 30 June 2009 and applying for all income years beginning on or after 1 July 2009), on 6 October 2009, by section 596(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) tax paragraph (a)(iii)(B): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(f) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax paragraph (a)(iii)(CB): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
Section 3(1) tax paragraph (a)(iii)(CC): inserted, on 1 April 2008, by section 14(a) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (a)(iii)(CD): inserted, on 1 April 2008, by section 14(a) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (a)(iii)(D): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (a)(v)(A): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(g) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax paragraph (a)(viii): substituted, on 1 April 2008, by section 14(b) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (a)(x): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (a)(xi): added, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(c) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) tax paragraph (a)(xi): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax paragraph (a)(xii): added, on 8 September 1999 (applying on or after 20 May 1999), by section 58(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
Section 3(1) tax paragraph (a)(xiii): added, on 3 April 2006, by section 210(15) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) tax paragraph (a)(xiii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax paragraph (a)(xiv): added, on 29 August 2011, by section 142(10) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) tax paragraph (ab): inserted, on 21 December 2005, by section 9 of the Taxation (Urgent Measures) Act 2005 (2005 No 121).
Section 3(1) tax paragraph (ab): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax paragraph (c): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (ca): inserted, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 73(7)(a) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) tax paragraph (ca)(ii): amended, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (ca)(iii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax paragraph (cb): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax paragraph (d): added, on 10 October 2000 (applying to 2001–2002 and subsequent income years), by section 60(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
Section 3(1) tax paragraph (d): amended, on 17 October 2002 (applying on or after 1 December 2002), by section 73(7)(b) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) tax paragraph (d)(iii)(A): repealed (with effect on 30 June 2009 and applying for all income years beginning on or after 1 July 2009), on 6 October 2009, by section 596(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) tax paragraph (d)(iii)(CB): inserted, on 1 April 2008, by section 14(c) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (d)(iii)(CC): inserted, on 1 April 2008, by section 14(c) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (d)(iii)(D): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (d)(vii): repealed, on 27 March 2001 (applying on first day of 2001–02 income year), by section 44(5)(b) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
Section 3(1) tax paragraph (d)(viiib): inserted, on 1 April 2008, by section 14(d) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (d)(ix): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax advice document: inserted, on 21 June 2005, by section 120(5) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) tax advisor: inserted, on 21 June 2005, by section 120(5) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) tax agent: substituted, on 19 December 2007, by section 188(6) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) tax code certificate: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax code notification: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax contextual information: inserted, on 21 June 2005, by section 120(6) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) tax deduction: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax form: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax law: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax law paragraph (d): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 3(1) tax law paragraph (d): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
Section 3(1) tax law paragraph (d): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).
Section 3(1) tax or duty: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(60) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax paid: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax payable: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax position: amended, on 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(9)(a) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) tax position: amended, on 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(9)(b) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) tax position paragraph (f): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(h) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax position paragraph (f): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) tax position paragraph (g): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(h) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax position paragraph (g): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) tax position paragraph (h): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax position paragraph (j): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax position paragraph (k): added, on 23 September 1997 (applying to 1998–99 and subsequent income years), by section 68(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 3(1) tax position paragraph (l): added, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(d) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) tax position paragraph (m): added, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(d) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) tax position paragraph (n): added, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(d) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) tax position paragraph (n): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax position paragraph (o): added, on 3 April 2006, by section 210(16) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) tax position paragraph (o): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax recovery agreement: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(b) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) tax return: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax shortfall: substituted (with effect on 1 April 1997), on 23 September 1997, by section 68(4) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 3(1) tax to pay: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) taxation law: inserted (with effect on 1 April 1995), on 10 April 1995, by section 3(8) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) taxpayer: substituted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(62) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) taxpayer's paying rate: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(62) of the Tax Administration Amendment Act (No 2) Act 1996 (1996 No 56).
Section 3(1) taxpayer's tax position: substituted, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(e) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) taxpayer's tax position paragraph (a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(7)(a) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) taxpayers tax position paragraph (b): repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(7)(b) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) taxpayer's total tax figure: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(62) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) third instalment date: repealed, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(17) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) trade credit: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) trustee income: repealed, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(18) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) unacceptable tax position: inserted, 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(10) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) underestimation penalty: repealed, on 23 September 1997 (applying to 1998–99 and subsequent income years), by section 68(6) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 3(1) unpaid tax: inserted, on 26 July 1996 (applying on and from 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(65) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) withdrawal tax: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(3): repealed (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 210(19) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(4): repealed (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 210(19) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

4 Construction of statutory references

Except where there is express provision to the contrary,—
- (a) a reference in this Act to a particular Part, or section, is to be construed as a reference to a Part, or section, of this Act; and
- (b) a reference in this Act to some other particular element is to be construed as a reference to that element in its immediate context.
For example, a reference to paragraph (f) is to be construed as a reference to paragraph (f) of the section, subsection, definition, or clause in which that paragraph is contained.

4A Construction of certain provisions

(1) In this Act—
- (a) a provision referring to a tax liability or to a tax obligation, or to something a person must do, refers to a taxpayer's liability or obligation under a tax law:
- (b) a provision referring to a taxpayer taking a tax position or to a taxpayer's tax position, also refers to the taxpayer's—
  - (i) claiming or returning or not claiming or returning the tax position; or
  - (ii) paying, deducting, or withholding, or not paying, not deducting, or not withholding, an amount of tax; or
  - (iii) being placed in the tax position,—
  whether knowingly or intentionally or involuntarily:
- (c) a provision referring to a tax position taken in a tax return refers to a tax position taken explicitly or implicitly in the tax return:
- (ca) a provision referring to a tax position taken in an income statement refers to a tax position taken explicitly or implicitly in the income statement, whether or not the tax position was included by the Commissioner in the income statement:
- (d) a provision referring to a taxpayer's obligation to pay an amount of tax refers to the taxpayer's obligation to pay tax to the Commissioner:
- (e) a provision referring to a taxpayer's obligation to provide a tax return refers to the taxpayer's obligation to complete and provide the tax return to the Commissioner:
- (f) a provision referring to a taxpayer's obligation to provide a tax form refers to the taxpayer's obligation to complete and provide the tax form to the person entitled to it:
- (g) a provision referring to any tax (including, for the avoidance of doubt, a penalty) or interest is to be taken to be a reference to all, or part, or the relevant part, of the tax or interest.
(2) For the purposes of this Act—
- (a) [Repealed]
- (b) an amount of tax is deemed to be withheld when payment is made of the net amount of a PAYE income payment:
- (bb) a contribution deduction under the KiwiSaver Act 2006 is deemed to be made when payment is made of the net amount of a PAYE income payment:
- (c) the amount withheld or deducted described in paragraph (b) or paragraph (bb) is deemed to have been applied for a purpose other than in payment to the Commissioner if the amount is not paid to the Commissioner by the relevant due date:
- (d) if the amount withheld or deducted described in paragraph (b) or paragraph (bb) is not paid to the Commissioner by the due date, the amount is deemed to be unpaid tax:
- (e) despite paragraph (d), and only for the purposes of Part 10B, the amount of tax deemed to be withheld referred to in paragraph (b) is treated as tax paid although it may not have been paid to the Commissioner by the due date.
(3) References in this Act to tax liabilities for withholding or deducting an amount of tax, or making or accounting for amounts deducted or amounts withheld, under the PAYE rules, to the extent necessary, are also to be construed as including references to liabilities for withholding, deducting, making, or accounting for,—
- (a) deductions of premiums payable under the Accident Rehabilitation and Compensation Insurance Act 1992 or regulations made under that Act or the Accident Insurance Act 1998 or a regulation made under that Act; or
- (aa) deductions of levies under the Accident Compensation Act 2001 or a regulation made under that Act; or
- (b) deductions under the Child Support Act 1991; or
- (bb) deductions under the KiwiSaver Act 2006; or
- (bc) amounts of compulsory employer contributions that must be paid under Part 3, subpart 3A of the KiwiSaver Act 2006 to the Commissioner, including an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of that Act; or
- (c) salary or wage deductions under the Student Loan Scheme Act 2011,—
where the relevant liabilities arise or are to be performed at the same time as the tax liabilities under the PAYE rules.
(4) When a taxpayer has an obligation under any of sections RA 5, RA 6, RA 10, RA 15 to RA 19, RD 2, RD 4, RD 22, RE 20, RE 21, or RF 13 of the Income Tax Act 2007—
- (a) furnishes a return that shows a liability to pay tax under that section; and
- (b) the tax is required to be paid by a due date for a return period; and
- (c) the liability shown in the return is greater than the tax that the taxpayer paid by the due date—
the taxpayer's tax position in respect of the due date is the tax paid and not the amount of tax shown as payable in the tax return.
(5) If a taxpayer does not provide a tax return for a return period, the taxpayer is deemed, in relation to each type of tax, to take, in respect of every due date that would be covered by a tax return for the return period if a return were provided, a tax position that is based on the tax of that type paid by the taxpayer for that return period.
(6) Where—
- (a) a provision (in this subsection referred to as the relevant provision) of this Act applies in respect of a taxpayer making an objection to or a challenge in respect of an assessment or other disputable decision, but not to both; and
- (b) it is necessary or appropriate for the purposes of another provision of this Act that applies with respect to objections or challenges, but not to both, that the relevant provision apply,—
the relevant provision is to be read as if it referred with respect to both objections and challenges.
Section 4A: inserted, on 26 July 1996, by section 4 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 4A(1)(b)(ii): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 4A(1)(ca): inserted, on 7 October 1998 (applying on and after 1 April 1999), by section 4(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 4A(2)(a): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 4A(2)(b): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 4A(2)(bb): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 4A(2)(c): amended (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 4A(2)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 4A(2)(c): amended, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
Section 4A(2)(c): amended (with effect from 1 April 1997), on 23 September 1997, by section 69(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 4A(2)(d): amended (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 4A(2)(d): amended (with effect on 1 April 2008), on 6 October 2009, by section 597(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 4A(2)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 4A(2)(d): amended, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
Section 4A(2)(d): amended (with effect from 1 April 1997), on 23 September 1997, by section 69(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 4A(2)(e): added (with effect on 1 April 2008), on 6 October 2009, by section 597(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 4A(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 4A(3)(a): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).
Section 4A(3)(aa): inserted, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
Section 4A(3)(aa): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 4A(3)(bb): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
Section 4A(3)(bc): inserted, on 1 April 2008, by section 16 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 4A(3)(c): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 4A(4): substituted (with effect on 1 April 1997), on 23 September 1997, by section 69(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 4A(4): amended (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 4A(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

4B Application of Act in relation to Australian wine producer rebate

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

Part 2
Commissioner and department

5 Inland Revenue Department

There shall continue to be a department of State, to be known as the Inland Revenue Department, which shall be the same department as the Inland Revenue Department continued under the Inland Revenue Department Act 1974.
Compare: 1974 No 133 s 3(1)

6 Responsibility on Ministers and officials to protect integrity of tax system

(1) Every Minister and every officer of any government agency having responsibilities under this Act or any other Act in relation to the collection of taxes and other functions under the Inland Revenue Acts are at all times to use their best endeavours to protect the integrity of the tax system.
(2) Without limiting its meaning, the integrity of the tax system includes—
- (a) taxpayer perceptions of that integrity; and
- (b) the rights of taxpayers to have their liability determined fairly, impartially, and according to law; and
- (c) the rights of taxpayers to have their individual affairs kept confidential and treated with no greater or lesser favour than the tax affairs of other taxpayers; and
- (d) the responsibilities of taxpayers to comply with the law; and
- (e) the responsibilities of those administering the law to maintain the confidentiality of the affairs of taxpayers; and
- (f) the responsibilities of those administering the law to do so fairly, impartially, and according to law.
Section 6: substituted, on 10 April 1995, by section 4 of the Tax Administration Amendment Act 1995 (1995 No 24).

6A Commissioner of Inland Revenue

(1) The person appointed as chief executive of the department under the State Sector Act 1988 is designated the Commissioner of Inland Revenue.
(2) The Commissioner is charged with the care and management of the taxes covered by the Inland Revenue Acts and with such other functions as may be conferred on the Commissioner.
(3) In collecting the taxes committed to the Commissioner's charge, and notwithstanding anything in the Inland Revenue Acts, it is the duty of the Commissioner to collect over time the highest net revenue that is practicable within the law having regard to—
- (a) the resources available to the Commissioner; and
- (b) the importance of promoting compliance, especially voluntary compliance, by all taxpayers with the Inland Revenue Acts; and
- (c) the compliance costs incurred by taxpayers.
Section 6A: inserted, on 10 April 1995, by section 4 of the Tax Administration Amendment Act 1995 (1995 No 24).

6B Directions to Commissioner

(1) The Governor-General may by Order in Council, and with due regard to sections 6 and 6A of this Act and the provisions of the State Sector Act 1988 and the Public Finance Act 1989, issue directions to the Commissioner in relation to the administration of the Inland Revenue Acts.
(2) Subsection (1) does not authorise the giving of directions concerning the tax affairs of individual taxpayers or the interpretation of tax law.
(3) Every order made under subsection (1) shall as soon as practicable after it is made—
- (a) be published in the Gazette; and
- (b) be laid before the House of Representatives together with any accompanying statement of the reasons for the order and any advice of the Commissioner in relation to it.
(4) An order made under subsection (1) becomes binding on the Commissioner on the 7th day after the date on which it is made.
Section 6B: inserted, on 10 April 1995, by section 4 of the Tax Administration Amendment Act 1995 (1995 No 24).

7 Delegation of powers by Commissioner

(1) The Commissioner may from time to time, either generally or particularly, by writing under the Commissioner's hand, delegate to such officer or officers of the department as the Commissioner thinks fit all or any of the powers of the Commissioner, except this power of delegation.
(2) Subject to any general or special directions given or conditions imposed from time to time by the Commissioner, the officer to whom any powers are delegated under this section may exercise those powers in the same manner and with the same effect as if they had been conferred on the officer directly by this section and not by delegation.
(3) Every officer purporting to act under any delegation under this section shall, in the absence of proof to the contrary, be presumed to be acting in accordance with the terms of the delegation.
(4) Any delegation under this section may be made to any specified officer, or to officers of a specified class, or to the holder or holders for the time being of a specified office or class of offices.
(5) Unless and until any delegation under this section is revoked, it shall continue in force according to its tenor. In the event of the Commissioner by whom any such delegation is made ceasing to hold office that delegation shall, subject to subsection (6), continue in force according to its tenor.
(6) Every delegation under this section shall be revocable at will, and no such delegation shall prevent the exercise of any power by the Commissioner.
Compare: 1974 No 133 s 11

7A Authorisation to take securities

(1) The Commissioner may—
- (a) accept securities to secure the performance of tax obligations; and
- (b) require that securities be given on such terms (including the manner of payment of any costs and disbursements associated with the security) as the Commissioner specifies; and
- (c) require that securities be transferred into the name of, and be held by, the Commissioner until the performance of a tax obligation or obligations; and
- (d) if the Commissioner considers that the existing securities are or may be or become inadequate or insufficient, call for additional or substitute securities; and
- (e) enforce a security if a taxpayer defaults in the performance of the tax obligation in respect of which the security was taken; and
- (f) grant discharges, releases, or transfers of securities on terms the Commissioner considers appropriate; and
- (g) recover from a taxpayer the costs of accepting, enforcing, discharging, releasing, or transferring any security.
(2) The Commissioner is not to be liable for any loss suffered in relation to an asset or right that is the subject of a security, unless the Commissioner is guilty of wilful misconduct in dealing with the asset or right.
(3) For the purposes of this section, the Commissioner and the Commissioner's successors in office—
- (a) are deemed to be a corporation sole; and
- (b) as such corporation sole, are to have and may exercise all the rights, powers, and privileges, and may incur all the liabilities and obligations, of a natural person of full age and capacity.
(4) Nothing in subsection (1) limits—
- (a) any tax law which specifies the Commissioner's entitlement to a charge or other security; or
- (b) the Commissioner's rights under the terms of a document evidencing or constituting a security; or
- (c) the Commissioner's other rights to collect or recover tax or other amounts.
Section 7A: inserted, on 1 October 1996, by section 5 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

8 Deputy Commissioners of Inland Revenue

[Repealed]
Section 8: repealed, on 10 April 1995, by section 5 of the Tax Administration Amendment Act 1995 (1995 No 24).

9 Regional Controllers of Inland Revenue

[Repealed]
Section 9: repealed, on 10 April 1995, by section 5 of the Tax Administration Amendment Act 1995 (1995 No 24).

10 District Commissioners of Inland Revenue

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

11 Appointment of other officers

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

12 Official seal

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

13 Proof of signature of Commissioner

(1) The stamped or printed signature of the Commissioner or an officer of the department may be used on any certificate, notice, or other document in relation to the exercise of the Commissioner's or officer's powers, duties, and functions under this or any other Act.
(2) Any certificate, notice, or other document purporting to bear the written, stamped, or printed signature of the Commissioner or an officer of the department shall, until the contrary is proved, be deemed to have been duly signed by the person whose signature it purports to bear.
(3) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held office as Commissioner or other relevant officer of the department, as the case may require.
Section 13: substituted, on 10 April 1995, by section 7 of the Tax Administration Amendment Act 1995 (1995 No 24).

14 Giving of notices by Commissioner

(1) This section applies when this Act or any other Act requires the Commissioner to give a notice to a person.
(2) The Commissioner must give the notice in writing.
(3) The Commissioner must give the notice to—
- (a) the person; or
- (b) a representative authorised to act on behalf of the person.
(4) The Commissioner may use the methods set out in subsections (5) to (8) to give the notice, subject to any conditions described in the subsection.
(5) The Commissioner may give the notice by personal delivery to an addressee that is not a corporate body.
(6) The Commissioner may give the notice by personal delivery to an addressee that is a corporate body, if the personal delivery is made to the addressee's office during working hours.
(7) The Commissioner may give the notice to the addressee by an electronic means of communication unless there are reasonable grounds to suppose that the notice will not be received by the addressee. This subsection overrides the consent provisions of the Electronic Transactions Act 2002.
(8) The Commissioner may give the notice by post—
- (a) to the street address of the addressee's usual or last known place of residence; or
- (b) to the street address of any of the addressee's usual or last known places of business; or
- (c) to any other address, if the addressee has notified the Commissioner that they accept notices at the address.
(9) A notice given by post is treated as having been given at the time the notice would have been delivered in the ordinary course of the post.
(10) The following provisions apply if there is a conflict between this section and a provision in this or any other enactment:
- (a) if the conflict is between any of subsections (2), (7), and (8)(c) and another provision, subsection (2), (7), or (8)(c) prevails; and
- (b) if the conflict is between any of subsections (3) to (6), (8)(a) or (b), and (9) and another provision, the other provision prevails.
Section 14: substituted, 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 14(7): substituted, on 8 December 2009, by section 129 of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 14(9): substituted (with effect on 1 April 2005), on 18 December 2006, by section 170 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

14B Giving of notices to Commissioner

(1) This section applies when this Act or any other Act requires a person to give a notice to the Commissioner.
(2) The person must give the notice in writing.
(3) The person may give the notice to any office of the department.
(4) The person may use the methods set out in subsections (5) to (7) to give the notice, subject to any conditions described in the subsection.
(5) The person may give the notice by personal delivery, if the personal delivery is made during working hours.
(6) The person may give the notice by an electronic means of communication, if the person complies with the Electronic Transactions Act 2002.
(7) The person may give the notice by post—
- (a) to the street address; or
- (b) to the post office box number.
(8) A notice given by post is treated as having been given at the time the notice would have been delivered in the ordinary course of the post.
(9) The following provisions apply if there is a conflict between this section and a provision in this or any other enactment:
- (a) if the conflict is between either of subsections (2) and (6) and another provision, subsection (2) or (6) prevails; and
- (b) if the conflict is between any of subsections (3) to (5), (7), and (8) and another provision, the other provision prevails.
Section 14B: inserted, 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 14B(8): substituted (with effect on 1 April 2005), on 18 December 2006, by section 171 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

14C Giving of notices to other persons

(1) This section applies when this Act or the Income Tax Act 2007 requires a person to give a notice to a person other than the Commissioner.
(2) The person must give the notice in writing.
(3) The person may use the methods set out in subsections (4) to (7) to give the notice, subject to any conditions described in the subsection.
(4) The person may give the notice by personal delivery to an addressee that is not a corporate body.
(5) The person may give the notice by personal delivery to an addressee that is a corporate body, if the personal delivery is made to the addressee's office during working hours.
(6) The person may give the notice by an electronic means of communication to the addressee, if the person complies with the Electronic Transactions Act 2002.
(7) The person may give the notice by post—
- (a) to the street address of the addressee's usual or last known place of residence; or
- (b) to the street address of any of the addressee's usual or last known places of business; or
- (c) to any other address, if the addressee has notified the person that they accept notices at the address.
(8) A notice given by post is treated as having been given at the time the notice would have been delivered in the ordinary course of the post.
(9) The following provisions apply if there is a conflict between this section and a provision in this or any other enactment:
- (a) if the conflict is between any of subsections (2), (6), and (7)(c) and another provision, subsection (2), (6), or (7)(c) prevails; and
- (b) if the conflict is between any of subsections (3) to (5), (7)(a) or (b), and (8) and another provision, the other provision prevails.
Section 14C: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 14C(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 14C(8): substituted (with effect on 1 April 2005), on 18 December 2006, by section 172 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

15 Annual report

(1) The Commissioner shall, as soon as practicable after the close of each financial year, furnish to the Minister a report on the administration of the Inland Revenue Acts during the financial year.
(2) Every such report shall be laid before Parliament as soon as practicable after it has been received by the Minister.
Compare: 1974 No 133 s 22

Part 2A
Taxpayer's tax obligations

Part 2A: inserted, on 26 July 1996, by section 6 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

15A Purpose of this Part

The purpose of this Part is to outline the primary obligations of taxpayers under the tax laws.
Section 15A: inserted, on 26 July 1996, by section 6 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

15B Taxpayer's tax obligations

A taxpayer must do the following:
- (aa) if required under a tax law, make an assessment:
- (a) unless the taxpayer is a non-filing taxpayer, correctly determine the amount of tax payable by the taxpayer under the tax laws:
- (b) deduct or withhold the correct amounts of tax from payments or receipts of the taxpayer when required to do so by the tax laws:
- (c) pay tax on time:
- (d) keep all necessary information (including books and records) and maintain all necessary accounts or balances required under the tax laws:
- (e) disclose to the Commissioner in a timely and useful way all information (including books and records) that the tax laws require the taxpayer to disclose:
- (f) to the extent required by the Inland Revenue Acts, co-operate with the Commissioner in a way that assists the exercise of the Commissioner's powers under the tax laws:
- (g) comply with all the other obligations imposed on the taxpayer by the tax laws:
- (h) if a natural person to whom section 80C applies, inform the Commissioner that the person has not received an income statement for a tax year, if the income statement is not received by the date prescribed in section 80C(2) or (3):
- (i) if the taxpayer is a natural person, correctly respond to any income statement issued to the taxpayer.
Section 15B: inserted, on 26 July 1996, by section 6 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 15B(aa): inserted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 190(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 15B(a): amended, on 27 March 2001 (applying to 1999–2000 and subsequent income years), by section 45(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
Section 15B(h): added, on 7 October 1998 (applying on and after 1 April 1999), by section 5(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 15B(h): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 15B(i): added, on 7 October 1998 (applying on and after 1 April 1999), by section 5(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Part 2B
Intermediaries for PAYE, provisional tax, and resident passive income

Part 2B: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

PAYE intermediaries

Heading: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15C PAYE intermediaries and listed PAYE intermediaries

(1) A person who meets the requirements of section 15F may apply under section 15D to the Commissioner for approval to become a PAYE intermediary.
(2) A PAYE intermediary may apply under section 15G to the Commissioner to become a listed PAYE intermediary. To make an application, the PAYE intermediary must meet, on a continuing basis, the requirements for a PAYE intermediary.
Compare: 2004 No 35 ss NBA 1, NBB 3
Section 15C: inserted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15D Application for approval as PAYE intermediary

(1) In order to become a PAYE intermediary, a person must—
- (a) meet the requirements of section 15F; and
- (b) have established a trust account that meets the requirements of section RP 6 of the Income Tax Act 2007; and
- (c) operate systems to protect the personal information and payment details that are obtained in the course of running the account.
(2) The Commissioner may approve an application if the Commissioner is satisfied that the applicant—
- (a) will comply with the PAYE rules and the ESCT rules if they assume an employer’s obligations under those rules; and
- (b) has systems to allow them to make payments and provide information in the format required by the Commissioner.
(3) The Commissioner may approve a person as a PAYE intermediary for a set period.
Compare: 2004 No 35 s NBA 2(1)(a)–(c), (2), (3)
Section 15D: inserted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15E Revocation of approval

(1) The Commissioner may revoke an approval given under section 15D if the person—
- (a) does not comply with the PAYE rules:
- (b) does not comply with the ESCT rules when they have assumed an employer’s obligations under those rules:
- (c) is no longer fit to be a PAYE intermediary because they do not meet the requirements of section 15F:
- (d) when they are not a natural person, has been put into liquidation or receivership:
- (e) when they are a company, is no longer registered in New Zealand.
(2) If the Commissioner revokes an approval under subsection (1)(b), the Commissioner must notify the person, and any employer for whom the person is a PAYE intermediary, of the revocation and its effective date. The effective date must not be less than 14 days from the date of notification.
(3) A decision by the Commissioner under this section is not open to challenge.
Compare: 2004 No 35 s NBA 2(4)
Section 15E: inserted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15F Fitness of applicants

(1) This section applies for the purposes of section 15D to the following:
- (a) an applicant who is a natural person or a corporation sole:
- (b) each member of an applicant that is an unincorporated body:
- (c) an officer of an applicant that is a body corporate:
- (d) a principal of an applicant.
(2) The applicant, member, officer, or principal, as applicable,—
- (a) must not be a discharged or undischarged bankrupt; or
- (b) must not have been convicted of an offence involving fraud; or
- (c) must be eligible to be a company director.
Compare: 2004 No 35 s NBA 2(1)(c)
Section 15F: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15G Application for approval as listed PAYE intermediary

(1) In order to become a listed PAYE intermediary, a PAYE intermediary must—
- (a) meet the requirements of section 15D; and
- (b) have completed and filed the returns of income required from them; and
- (c) paid the required amounts of tax due from them.
(2) A PAYE intermediary is a listed PAYE intermediary only for a period that is no more than the period for which they have been approved as a PAYE intermediary.
(3) On approval of an application under this section and before acting as a listed PAYE intermediary for an employer, the listed PAYE intermediary must inform an employer who contracts their services as a listed PAYE intermediary that the Commissioner does not guarantee payment by the intermediary to an employee of the employer, or the performance of a service provided by them.
(4) The Commissioner may approve a PAYE intermediary as a listed PAYE intermediary for a set period.
Compare: 2004 No 35 s NBB 2
Section 15G: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15H Grounds for revocation of listing

The Commissioner may revoke the listing of a listed PAYE intermediary if—
- (a) an approval of the person as a PAYE intermediary is revoked:
- (b) the person no longer meets the requirements of section 15F:
- (c) the person does not provide a subsidy claim form by the date and in the format required by the Commissioner:
- (d) the person does not comply with an obligation of a listed PAYE intermediary:
- (e) the Commissioner considers revocation is necessary in order to protect the integrity of the tax system.
Compare: 2004 No 35 s NBB 4(1)
Section 15H: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15I Procedure for revocation of listing

(1) The Commissioner must notify a listed PAYE intermediary of an intended revocation under section 15H, and must provide reasons for the intended revocation.
(2) If the listed PAYE intermediary who is notified by the Commissioner under subsection (1) does not resolve the matters set out in the notice to the satisfaction of the Commissioner within 30 days of the date on which they are notified, the Commissioner may give 14 days' notice of revocation.
(3) At the end of the 14-day notice period under subsection (2), the listing of the listed PAYE intermediary is revoked.
(4) A decision by the Commissioner under this section is not open to challenge under Part 8A.
Compare: 2004 No 35 s NBB 4(2)–(5)
Section 15I: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15J Employers’ arrangements with PAYE intermediaries

(1) An employer who wishes to enter an arrangement with a PAYE intermediary must notify the Commissioner of the proposed arrangement, providing—
- (a) the name of the PAYE intermediary:
- (b) the period for which the PAYE intermediary is to act for the employer:
- (c) the bank account number of the PAYE intermediary into which the employer will deposit amounts:
- (d) whether the proposed arrangement requires the PAYE intermediary to collect amounts under the ESCT rules.
(2) On approval of the arrangement, the Commissioner must notify the employer, and the approval applies to pay periods that begin on or after 14 days after the date on which the notice is given.
(3) An employer or a PAYE intermediary may end the arrangement by notifying the other party and the Commissioner. The notice must state the date that is after the notification for the end of the arrangement.
(4) An employer or a listed PAYE intermediary may end an arrangement by notifying the other party and the Commissioner. The notice must state the date on which the arrangement is to end that must begin on or after 14 days after the date on which the notice is given.
Compare: 2004 No 35 ss NBA 3, NBA 8, NBB 7
Section 15J: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15K Privacy requirements

The PAYE intermediary must operate and maintain systems to protect the personal information and payment details that they acquire in running the systems.
Compare: 2004 No 35 s NBA 5(3)
Section 15K: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15L Amended monthly schedules

The PAYE intermediary may make an amended monthly schedule relating to the employee and a pay period, and is then responsible for the accuracy of the amendments.
Compare: 2004 No 35 s NBA 5(4)
Section 15L: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15M Subsidy claim forms

(1) A listed PAYE intermediary must file a subsidy claim form within 1 month of the date of filing an employer monthly schedule to which the form relates.
(2) The Commissioner may amend the details in a subsidy claim form to correct an error. The amendment must be made within 2 years of receiving the form.
(3) For the purposes of subsection (2), the Commissioner must give the listed PAYE intermediary 14 days' notice of a proposed amendment.
(4) For the purposes of section 22, a listed PAYE intermediary must keep the necessary records to verify the information in a subsidy claim form.
Compare: 2004 No 35 ss NBB 3(2), NBB 5(1)–(3)
Section 15M: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

RWT proxies

Heading: inserted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15N RWT proxies

(1) If the requirements in subsection (2) are met, a person may choose to become an RWT proxy for a person who pays resident passive income that consists of a dividend by notifying the Commissioner.
(2) The requirements are that—
- (a) the person paying the resident passive income is a non-resident unit trust; and
- (b) the person receiving the resident passive income is a natural person or a trustee of a qualifying trust who has asked the person referred to in subsection (1) to act as an RWT proxy in relation to the payment; and
- (c) the person has agreed to act as the RWT proxy; and
- (d) the payment of resident passive income is made while the notice is effective.
(3) For the purposes of subsection (1), the notification to the Commissioner must contain the person’s election, their name, postal address, and the date from which the election applies.
(4) The RWT proxy may cancel their election by notifying the Commissioner. The election stops applying from the later of—
- (a) the date set out in the notice of cancellation:
- (b) the date on which the Commissioner receives a notice of cancellation.
Compare: 2004 No 35 s NF 2AA
Section 15N: substituted (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Tax pooling intermediaries

Heading: inserted, on 6 October 2009, by section 598(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15O Establishing tax pooling accounts

A person who meets the requirements of section 15R may apply under section 15Q to the Commissioner to establish a tax pooling account.
Compare: 2004 No 35 s MBA 3(1)
Section 15O: substituted, on 6 October 2009, by section 598(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15P Role of Commissioner

(1) The Commissioner is not required to oversee or audit the operation of a tax pooling account.
(2) The Commissioner is not liable for any loss related to the operation of a tax pooling account through—
- (a) the failure of a tax pooling intermediary to deposit in a tax pooling account an amount paid to them by a taxpayer:
- (b) the unauthorised withdrawal by a tax pooling intermediary from a tax pooling account:
- (c) the failure of a tax pooling intermediary to ask for a transfer of funds from a tax pooling account to a taxpayer’s tax account with the Commissioner.
Compare: 2004 No 35 s MBA 4(5), (6)
Section 15P: substituted, on 6 October 2009, by section 598(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15Q Applications to establish tax pooling accounts

(1) In order to establish and maintain a tax pooling account, an intermediary must—
- (a) hold the account in their name; and
- (b) operate systems to protect the personal information and payment details that are obtained in the course of running the tax pooling account; and
- (c) record the balance in the tax pooling account contributed by each taxpayer.
(2) A tax pooling account continues until it is wound up under section 15T.
Compare: 2004 No 35 s MBA 4
Section 15Q: substituted, on 6 October 2009, by section 598(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15R Fitness of applicants

(1) This section applies for the purposes of section 15Q to—
- (a) an applicant who is a natural person; and
- (b) an officer of an applicant who is not a natural person; and
- (c) a principal of an applicant.
(2) The applicant—
- (a) must not be a discharged or undischarged bankrupt; or
- (b) must not have been convicted of an offence involving dishonesty; or
- (c) must be eligible to be a company director.
Compare: 2004 No 35 s MBA 3(d)
Section 15R: substituted, on 6 October 2009, by section 598(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15S Requirements for applications to establish tax pooling accounts

(1) An application to establish a tax pooling account must contain—
- (a) the applicant’s full name, address, and tax file number; and
- (b) a statement that the applicant—
  - (i) will operate systems that allow them to meet the requirements set out in section 15Q(1); and
  - (ii) will maintain and operate the systems to meet those requirements; and
- (c) confirmation that the applicant will establish a trust account into which they agree to pay amounts received in their role as intermediary; and
- (d) an undertaking that, before acting as intermediary for a taxpayer, the applicant will inform the taxpayer of the following matters:
  - (i) the operation of the tax pooling account is not subject to the Commissioner’s oversight or audit:
  - (ii) the Commissioner has no liability for any loss related to the tax pooling account:
  - (iii) the applicant is fit to operate the tax pooling account as required by section 15R:
  - (iv) the applicant has met the requirements set out in paragraphs (a) to (c).
(2) The Commissioner may approve an application to establish a tax pooling account if the Commissioner is satisfied that the applicant—
- (a) is able to operate the account correctly; and
- (b) has systems to allow them to make payments and provide information in the format required by the Commissioner.
Compare: 2004 No 35 s MBA 3
Section 15S: substituted, on 6 October 2009, by section 598(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15T Winding up tax pooling accounts

(1) An intermediary may wind up their tax pooling account at any time.
(2) The Commissioner may require an intermediary to wind up their tax pooling account if—
- (a) the intermediary’s actions are preventing a taxpayer from effectively managing their liability to pay provisional tax and use of money interest; or
- (b) the intermediary is or has breached their obligations under this Part; or
- (c) the tax pooling account is in deficit; or
- (d) fewer than 100 taxpayers are, or are likely to be, making deposits in the tax pooling account; or
- (e) the intermediary does not meet the requirements of section 15Q; or
- (f) when they are not a natural person, the intermediary has been put into liquidation or receivership.
(3) For the purposes of subsection (2),—
- (a) the Commissioner may require the winding up immediately or may set another date for the winding up:
- (b) the Commissioner must give 30 days’ notice to the intermediary of any intended action using subsection (2)(d).
(4) On the winding up of a tax pooling account, the Commissioner may refund the balance of the account to the former holder of the account, or may apply to a court for directions for the disposal of the balance of the account.
Compare: 2004 No 35 s MBA 8
Section 15T: substituted, on 6 October 2009, by section 598(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15U Requirements for applications to establish tax pooling accounts

[Repealed]
Section 15U: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15V Winding up tax pooling accounts

[Repealed]
Section 15V: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

RWT proxies

[Repealed]

Heading: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15W RWT proxies

[Repealed]
Section 15W: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Part 3
Information, record-keeping, and returns

Commissioner's powers to obtain information

16 Commissioner may access premises to obtain information

(1) Notwithstanding anything in any other Act, the Commissioner or any officer of the department authorised by the Commissioner in that behalf shall at all times have full and free access to all lands, buildings, and places, and to all documents, whether in the custody or under the control of a public officer or a body corporate or any other person whatever, for the purpose of inspecting any documents and any property, process, or matter which the Commissioner or officer considers necessary or relevant for the purpose of collecting any tax or duty under any of the Inland Revenue Acts or for the purpose of carrying out any other function lawfully conferred on the Commissioner, or considers likely to provide any information otherwise required for the purposes of any of those Acts or any of those functions, and may, without fee or reward, make extracts from or copies of any such documents.
(2) The occupier of land, or a building or place, that is entered or proposed to be entered by the Commissioner, or by an authorised officer, must—
- (a) provide the Commissioner or the officer with all reasonable facilities and assistance for the effective exercise of powers under this section; and
- (b) answer all proper questions relating to the effective exercise of powers under this section, orally or, if required by the Commissioner or the officer, in writing, or by statutory declaration.
(2A) A person whom the Commissioner or an authorised officer considers necessary for the effective exercise of powers under this section may accompany the Commissioner or the authorised officer to a place.
(3) Notwithstanding subsection (1), the Commissioner, an authorised officer, or a person accompanying the Commissioner or the authorised officer, shall not enter any private dwelling except with the consent of an occupier or pursuant to a warrant issued under subsection (4).
(4) A judicial officer who, on written application made on oath, is satisfied that the exercise by the Commissioner or an authorised officer of his or her functions under this section requires physical access to a private dwelling may issue to the Commissioner or an authorised officer a warrant to enter that private dwelling.
(5) Every warrant issued under subsection (4)—
- (a) shall be in a form prescribed by regulations made under this Act; and
- (b) shall specify an authorised officer of the department, whether by name or in general, who may act under the warrant; and
- (ba) shall specify whether other persons may accompany the officer acting under the warrant; and
- (c) shall be valid for a period of 1 month from the date of its issue or such lesser period as the judicial officer considers appropriate; and
- (d) shall state its period of validity, or the date on which it expires.
(6) Every person exercising the power of entry conferred by a warrant issued under subsection (4) shall produce the warrant of authority and evidence of identity—
- (a) on first entering the private dwelling; and
- (b) whenever subsequently reasonably required to do so.
(7) In this section—
judicial officer means any District Court Judge, Justice, Community Magistrate, or Registrar of a District Court; but does not include any person who is an officer or employee of the department
private dwelling means any building or part of a building occupied as residential accommodation (including any garage, shed, and other building used in connection therewith); and includes any business premises that are or are within a private dwelling.
Compare: 1974 No 133 s 16
Section 16 heading: substituted, on 26 March 2003, by section 83(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 16(1): amended, on 29 August 2011, by section 143(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16(1): amended, on 29 August 2011, by section 143(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16(2): substituted, on 26 March 2003, by section 83(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 16(2A): inserted, on 26 March 2003, by section 83(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 16(3): amended, on 26 March 2003, by section 83(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 16(4): amended, on 26 March 2003, by section 83(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 16(5)(b): substituted, on 26 March 2003 (applying to a warrant issued on or after 15 May 2003), by section 83(5) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 16(5)(ba): inserted, on 26 March 2003 (applying to a warrant issued on or after 15 May 2003), by section 83(5) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 16(7) judicial officer: amended, on 30 June 1998, by section 7 of the District Courts Amendment Act 1998 (1998 No 76).

16B Power to remove and copy documents

(1) The Commissioner, or an officer of the department authorised by the Commissioner, may remove documents accessed under section 16 to make copies.
(2) Any copies of the documents removed must be made, and the documents returned, as soon as practicable.
(3) A copy of a document certified by or on behalf of the Commissioner is admissible in evidence in court as if it were the original.
(4) The owner of a document that is removed under this section is entitled to inspect, and obtain a copy of, the document at the premises to which the document is removed—
- (a) at the time the document is removed to the premises:
- (b) at reasonable times subsequently.
Section 16B: inserted, on 26 March 2003, by section 84 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 16B(1): amended, on 29 August 2011, by section 144(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16B(2): amended, on 29 August 2011, by section 144(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16B(3): amended, on 29 August 2011, by section 144(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16B(4): amended, on 29 August 2011, by section 144(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16B(4)(a): amended, on 29 August 2011, by section 144(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

16C Power to remove and retain documents for inspection

(1) The Commissioner, an authorised officer, or a person accompanying the Commissioner or the authorised officer may remove documents from a place accessed under section 16 and retain them for a full and complete inspection if the Commissioner or the authorised officer has—
- (a) the consent of an occupier:
- (b) a warrant issued under subsection (2).
(2) A judicial officer may issue, to the Commissioner or an authorised officer, a warrant for the purpose of removing documents from a place and retaining them for a full and complete inspection if, on written application made on oath, the judicial officer is satisfied that the exercise by the Commissioner or an authorised officer of his or her functions under section 16 may require removing documents from a place and retaining them for a full and complete inspection.
(3) Every warrant issued under subsection (2) must meet the requirements in section 16(5)(a) to (d).
(4) Every person exercising the power to remove and retain conferred by a warrant issued under subsection (2) must produce the warrant of authority and evidence of identity—
- (a) on first entering the place; and
- (b) whenever subsequently reasonably required to do so.
(5) The owner of a document that is removed under this section is entitled to obtain a copy of the document at the premises to which the document is removed—
- (a) at the time the document is removed to the premises:
- (b) at reasonable times subsequently.
(6) Documents retained under this section may be retained for so long as is necessary for a full and complete inspection.
(7) The Commissioner or an officer of the department authorised by the Commissioner may make copies of documents retained under this section, and a copy of a document certified by or on behalf of the Commissioner is admissible in evidence in court as if it were the original.
(8) In this section, judicial officer means a judicial officer as defined in section 16(7).
Section 16C: inserted, on 18 December 2006, by section 173 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 16C(1): amended, on 29 August 2011, by section 145(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16C(2): amended, on 29 August 2011, by section 145(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16C(5): amended, on 29 August 2011, by section 145(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16C(5)(a): amended, on 29 August 2011, by section 145(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16C(6): amended, on 29 August 2011, by section 145(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16C(7): amended, on 29 August 2011, by section 145(5)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 16C(7): amended, on 29 August 2011, by section 145(5)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

17 Information to be furnished on request of Commissioner

(1) Every person (including any officer employed in or in connection with any department of the government or by any public authority, and any other public officer) shall, when required by the Commissioner, furnish in writing any information and produce for inspection any documents which the Commissioner considers necessary or relevant for any purpose relating to the administration or enforcement of any of the Inland Revenue Acts or for any purpose relating to the administration or enforcement of any matter arising from or connected with any other function lawfully conferred on the Commissioner.
(1B) For the purpose of subsection (1), information or a document is treated as being in the knowledge, possession or control of a New Zealand resident if—
- (a) the New Zealand resident controls, directly or indirectly, a non-resident; and
- (b) the information or document is in the knowledge, possession or control of the non-resident.
(1C) For the purpose of subsection (1B) and sections 143(2) and 143A(2)—
- (a) in determining whether a non-resident is controlled by a New Zealand resident, the New Zealand resident is treated as holding anything held by a person who is resident in New Zealand, or is a controlled foreign company, and is associated with the New Zealand resident; and
- (b) a law of a foreign country that relates to the secrecy of information must be ignored.
(1D) If information in writing is required, or documents must be produced, the Commissioner may require that the information be furnished, or the documents be produced, to a particular office of the department.
(2) Without limiting subsection (1), the information in writing which may be required under this section shall include lists of shareholders of companies, with the amount of capital contributed by and dividends paid to each shareholder, copies of balance sheets and of profit and loss accounts and other accounts, and statements of assets and liabilities.
(3) The Commissioner may, if the Commissioner considers it reasonable to do so, remove and retain any documents produced for inspection under this section for so long as is necessary for a full and complete inspection of those documents.
(4) Any person producing any documents which are retained by the Commissioner under subsection (3) shall, at all reasonable times and subject to such reasonable conditions as may be determined by the Commissioner, be entitled to inspect the retained documents and to obtain copies of them at the person's own expense.
(5) The Commissioner may require that any written information or particulars furnished under this section shall be verified by statutory declaration or otherwise.
(6) The Commissioner may, without fee or reward, make extracts from or copies of any documents produced for inspection in accordance with this section.
Compare: 1974 No 133 s 17
Section 17(1): amended, on 29 August 2011, by section 146(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 17(1B): substituted, on 25 November 2003, by section 105(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 17(1B): amended, on 29 August 2011, by section 146(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 17(1B)(b): amended, on 29 August 2011, by section 146(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 17(1C): inserted, on 26 March 2003, by section 85 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 17(1C): amended, on 25 November 2003, by section 105(2)(a) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 17(1C)(a): substituted, on 1 April 2010, by section 599(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 17(1D): inserted, on 26 March 2003, by section 85 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 17(1D): amended, on 29 August 2011, by section 146(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 17(3): amended, on 29 August 2011, by section 146(4)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 17(3): amended, on 29 August 2011, by section 146(4)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 17(4): amended, on 29 August 2011, by section 146(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 17(6): amended, on 29 August 2011, by section 146(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

17A Court orders for production of information or return

(1) The purpose of this section is to provide the Commissioner with an alternative remedy to prosecuting taxpayers for the offences of—
- (a) failing to provide the information required under section 17; or
- (b) failing to provide tax returns required to be provided by the tax laws.
(2) If a person fails to provide information to the Commissioner as required by a written notice under section 17 and within the time limit specified in the notice, the Commissioner may apply to the District Court for an order requiring the person to produce the information for review.
(3) If a taxpayer does not provide a tax return on time, the Commissioner may apply to the District Court for an order requiring the taxpayer to provide the tax return.
(4) The Commissioner may apply in accordance with subsection (2) or subsection (3) as well as or instead of prosecuting the taxpayer.
(5) Notice of the application must be given by the Commissioner to—
- (a) the person in respect of whom the order is sought; and
- (b) any other person the District Court directs.
(6) The Commissioner and each person who is given notice of an application is entitled to appear and to be heard on the hearing of the application.
(7) The District Court may—
- (a) order the information requested under section 17 to be produced to the District Court; and
- (b) review the information to determine—
  - (i) whether or not to make an order requiring the taxpayer to produce the information to the Commissioner; and
  - (ii) whether or not the information is the subject of legal professional privilege (whether within the meaning of section 20 or otherwise at law); and
  - (iii) whether or not the information is contained in a tax advice document; and
  - (iv) if the information is contained in a tax advice document, whether or not the information is required to be disclosed under section 20E, 20F, or 20G.
(8) If and to the extent that the District Court is satisfied that the information—
- (a) is likely to be relevant for a purpose relating to the administration or enforcement of—
  - (i) a tax law; or
  - (ii) a matter arising from or connected with another function lawfully conferred on the Commissioner; and
- (b) is not the subject of legal professional privilege (within the meaning of section 20 or otherwise at law),—
the District Court may order the person named in the application to produce the information or any part of that information for review by the Commissioner.
(9) The District Court may order the taxpayer named in the application to provide a tax return.
(10) This section applies notwithstanding any enactment or rule of law that obliges taxpayers—
- (a) not to disclose information or to keep information secret; or
- (b) not to perform an obligation.
(11) Compliance with this section is not a breach of any enactment, rule, or obligation referred to in subsection (10).
(12) No person is excused from producing information that is the subject of a court order—
- (a) on the ground that production of the information could or might prove a breach of a tax obligation or subject the taxpayer to a fine, penalty, or conviction; or
- (b) on the ground that another privilege could otherwise be claimed by the taxpayer in relation to production of the information in proceedings in a court.
(13) Information produced to the Commissioner for review as a result of a court order under this section—
- (a) may be removed and retained by the Commissioner for so long as is necessary to undertake a full review:
- (b) may be copied by the Commissioner, without liability for a fee or payment.
(14) A person who is required to produce information for review under this section must, if the information is not kept in written form, make the necessary arrangements to ensure that the information can be viewed and copied.
(15) In this section—
information includes a document
taxpayer includes a person (other than the Commissioner) referred to in subsection (2).
Section 17A: inserted, on 1 October 1996, by section 7(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 17A(7)(b)(ii): amended, on 21 June 2005, by section 121 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 17A(7)(b)(iii): added, on 21 June 2005, by section 121 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 17A(7)(b)(iv): added, on 21 June 2005, by section 121 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 17A(15) information: amended, on 29 August 2011, by section 147 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

18 Inquiry before a District Court Judge

(1) In any case in which the Commissioner deems it necessary to hold an inquiry for the purpose of obtaining any information with respect to the liability of any person for any tax or duty under any of the Inland Revenue Acts or any other information required for the purposes of the administration or enforcement of any of those Acts or for the purpose of carrying out any other function lawfully conferred on the Commissioner, the Commissioner may apply in writing to a District Court Judge to hold an inquiry under this section.
(2) For the purposes of any such inquiry the District Court Judge may summon, and examine on oath touching any matter which is relevant to the subject matter of the inquiry, all persons whom the Commissioner or any other person interested requires to be so called and examined.
(3) The District Court Judge shall have all such jurisdiction and authority touching the summoning and examination of any such person as the Judge would have in respect of a witness in a civil action within the Judge's ordinary jurisdiction; and the person so summoned and examined shall, subject to the Inland Revenue Acts, have all such rights and be subject to all such liabilities as the person would have and be subject to if the person were such a witness.
(4) The Commissioner and every person who is interested in the subject matter of the inquiry may be represented by a barrister or solicitor, who may examine, cross-examine, and re-examine, in accordance with the ordinary practice, any person so summoned:
provided that every person so summoned may be cross-examined by the Commissioner or by the Commissioner's barrister or solicitor.
(5) Every examination under this section shall take place in chambers.
(6) The statement of every person so examined shall be taken down in writing, and signed by the person in the presence of the District Court Judge, and delivered to the Commissioner, and shall not form part of the records of the court.
(7) No person summoned or examined under this section shall be excused from answering any question on the ground that the answer may incriminate the person or render the person liable to any penalty or forfeiture.
(8) No statement made by any such person in answer to any question put to the person shall in criminal proceedings be admissible in evidence against the person, except upon a charge of perjury against the person in respect of the person's testimony upon that examination.
(9) A person summoned under this section may receive out of money appropriated by Parliament for the purpose such sum on account of travelling expenses and loss of time as the District Court Judge thinks reasonable and orders accordingly.
Compare: 1974 No 133 s 18(1)–(8), (10)

19 Inquiry by Commissioner

(1) The Commissioner may, for the purpose of obtaining any information with respect to the liability of any person for any tax or duty under any of the Inland Revenue Acts or any other information required for the purposes of the administration or enforcement of any of those Acts or for the purpose of carrying out any other function lawfully conferred on the Commissioner, by notice, require any person to attend and give evidence before the Commissioner or before any officer of the department authorised by the Commissioner in that behalf, and to produce all documents in the custody or under the control of that person which contain or which the Commissioner or the authorised officer considers likely to contain any such information.
(2) The Commissioner may require any such evidence to be given on oath and either orally or in writing, and for that purpose the Commissioner or the authorised officer may administer an oath.
(3) No person summoned or examined under this section shall be excused from answering any question on the ground that the answer may incriminate the person or render the person liable to any penalty or forfeiture.
(4) No statement made by any such person in answer to any question put to the person shall in criminal proceedings be admissible against the person, except upon a charge of perjury against the person in respect of the person's testimony upon that examination.
(5) The provisions of the Crimes Act 1961 which relate to perjury are applicable to any inquiry under this section.
(6) A person required to attend before the Commissioner or an authorised officer may receive out of money appropriated by Parliament for the purpose such sum on account of travelling expenses and loss of time as the Commissioner thinks reasonable and orders accordingly.
Compare: 1974 No 133 s 19(1), (2), (2A), (2B), (4), (5)
Section 19(1): amended, on 29 August 2011, by section 148 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 19(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

20 Privilege for confidential communications between legal practitioners and their clients

(1) Subject to subsections (2) and (3), any information or document shall, for the purposes of sections 16 to 19, 143(1)(b), 143A(1)(b), 143B(1)(b), and 143F, be privileged from disclosure, if—
- (a) it is a confidential communication, whether oral or written, passing between—
  - (i) a legal practitioner in the practitioner's professional capacity and another legal practitioner in such capacity; or
  - (ii) a legal practitioner in the practitioner's professional capacity and the practitioner's client,—
  whether made directly or indirectly through an agent of either; and
- (b) it is made or brought into existence for the purpose of obtaining or giving legal advice or assistance; and
- (c) it is not made or brought into existence for the purpose of committing or furthering the commission of some illegal or wrongful act.
(2) Where the information or document consists wholly or partly of, or relates wholly or partly to, the receipts, payments, income, expenditure, or financial transactions of a specified person (whether a legal practitioner, the practitioner's client, or any other person), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.
(3) Where the information or document consists wholly or partly of, or relates wholly or partly to investment receipts (being receipts arising or accruing on or after 1 April 1975 from any money lodged at any time with a legal practitioner for investment) of any person or persons (whether the legal practitioner, the practitioner's client or clients, or any other person or persons), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.
(4) Except as provided in subsection (1), no information or document shall for the purposes of sections 16 to 19, 143(1)(b), 143A(1)(b), 143B(1)(b), and 143F be privileged from disclosure on the ground that it is a communication passing between one legal practitioner and another legal practitioner or between a legal practitioner and the practitioner's client.
(5) Where any person refuses to disclose any information or document on the ground that it is privileged under this section, the Commissioner or that person may apply to a District Court Judge for an order determining whether or not the claim of privilege is valid; and, for the purposes of determining any such application, the District Court Judge may require the information or document to be produced to the District Court Judge. An application under this subsection may be made in the course of an inquiry under section 18 to the District Court Judge who is holding the inquiry.
(6) Subject to subsection (3), this section shall apply to information and documents made or brought into existence whether before or after the commencement of this Act.
(7) In this section, legal practitioner means a barrister or solicitor of the High Court, and references to a legal practitioner include a firm or an incorporated law firm (within the meaning of the Lawyers and Conveyancers Act 2006) in which he or she is, or is held out to be, a partner, director, or shareholder.
Compare: 1974 No 133 s 20
Section 20 heading: substituted (with effect on 1 April 1995), on 12 December 1995, by section 3 of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).
Section 20(1): amended, on 29 August 2011, by section 149(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20(1): amended, on 26 July 1996, by section 8 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 20(2): amended, on 29 August 2011, by section 149(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20(2): amended, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).
Section 20(3): amended, on 29 August 2011, by section 149(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20(3): amended, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).
Section 20(4): amended, on 29 August 2011, by section 149(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20(4): amended, on 26 July 1996, by section 8 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 20(5): amended, on 29 August 2011, by section 149(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20(5): amended (with effect on 1 April 1995), on 12 December 1995, by section 3(1) of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).
Section 20(6): amended, on 29 August 2011, by section 149(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20(7): substituted, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).

20B No requirement to disclose tax advice document

(1) A person (called in this section and sections 20C to 20G an information holder) who is required under 1 or more of sections 16 to 19 or under a discovery obligation to disclose information in relation to the information holder or another person is not required to disclose a document that is a tax advice document for the person to whom the information relates.
(2) A document is eligible to be a tax advice document for a person if the document—
- (a) is confidential; and
- (b) is created by—
  - (i) the person for the main purpose of instructing a tax advisor to act for the person by giving advice to the person, if the advice is to be about the operation and effect of tax laws:
  - (ii) a tax advisor or, where the tax advisor is in public practice, an employee of the tax advisor's firm, for the main purpose of recording research and analysis, if the research and analysis is performed for the main purpose of enabling the tax advisor to give advice to the person about the operation and effect of tax laws:
  - (iii) a tax advisor or, where the tax advisor is in public practice, an employee of the tax advisor's firm, for the main purpose of the giving of advice by the tax advisor to the person, or the recording of advice given by the tax advisor to the person, if the advice is about the operation and effect of tax laws; and
- (c) is created for purposes that do not include a purpose of committing, or promoting or assisting the committing of, an illegal or wrongful act.
(3) A document is a tax advice document for a person if—
- (a) the document is eligible under subsection (2) to be a tax advice document for the person; and
- (b) the person makes a claim, under section 20D, that the document is a tax advice document; and
- (c) the person satisfies the requirements of sections 20E and 20F for the document.
(4) A tax advisor is a natural person who is subject to the code of conduct and disciplinary process, referred to in subsection (5)(a)(ii) and (iii), of an approved advisor group.
(5) An approved advisor group is a group that—
- (a) includes natural persons who—
  - (i) have a significant function of giving advice on the operation and effect of tax laws; and
  - (ii) are subject to a professional code of conduct in giving the advice; and
  - (iii) are subject to a disciplinary process that enforces compliance with the code of conduct; and
- (b) is approved by the Commissioner for the purposes of this definition.
Section 20B: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 20B(1): amended, on 29 August 2011, by section 150(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20B(1): amended, on 6 October 2009, by section 600(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20B(2): amended, on 29 August 2011, by section 150(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20B(3): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20B(3)(a): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20B(3)(b): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20B(3)(c): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

20C Treatment of document

(1) This section applies to a document that is—
- (a) included in a request for, or discovery obligation for disclosure of, information in relation to a person; and
- (b) possibly eligible to be a tax advice document for the person.
(2) The document must be treated as being a tax advice document for the person—
- (a) from the time of the request for, or discovery obligation for disclosure of, information:
- (b) until the earlier of—
  - (i) the time by which the person is required by section 20D to claim that the document is a tax advice document for the person:
  - (ii) the time at which the person informs the Commissioner that the person does not claim that the document is a tax advice document for the person.
(3) If the person makes a claim under section 20D that the document is a tax advice document for the person, the document must be treated as being a tax advice document for the person from the time of the claim until—
- (a) the document is ruled not to be a tax advice document for the person by—
  - (i) the District Court:
  - (ii) a court or Taxation Review Authority, if the claim is made in response to a discovery obligation in proceedings before the court or Authority:
- (b) the person agrees in writing that the document is not eligible to be a tax advice document for the person:
- (c) the person withdraws in writing the claim that the document is a tax advice document for the person:
- (d) an approved advisor group informs the Commissioner that a tax advisor is not or was not a member of the approved advisor group at a time—
  - (i) at which the tax advisor is claimed by the person or the tax advisor to be a member of the approved advisor group; and
  - (ii) at which the tax advisor would be required to be a member of an approved advisor group for the document to be a tax advice document.
(4) If a document must be treated under this section as being a tax advice document for a person, a copy of the document must be held in a secure place for the periods referred to in subsections (2) and (3) by a tax advisor.
Section 20C: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 20C heading: amended, on 29 August 2011, by section 151(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(1): amended, on 29 August 2011, by section 151(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(1)(a): amended, on 6 October 2009, by section 601(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20C(2): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(2)(a): substituted, on 6 October 2009, by section 601(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20C(2)(b)(i): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(2)(b)(ii): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(3): amended, on 29 August 2011, by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(3)(a): substituted, on 6 October 2009, by section 601(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20C(3)(a): amended, on 29 August 2011, by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(3)(b): amended, on 29 August 2011, by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(3)(c): amended, on 29 August 2011, by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20C(4): amended, on 29 August 2011, by section 151(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

20D Claim that document is tax advice document

(1) A claim by a person that a document is a tax advice document for the person must be made by the person or by a tax advisor who is authorised to act on behalf of the person for the purposes of sections 20C to 20G.
(2) A claim that a document created by a person is a tax advice document for the person must contain the following information:
- (a) a brief description of the form and contents of the document; and
- (b) the name of the tax advisor for whom the document was intended; and
- (c) the date on which the document was created.
(3) A claim that a document created by a tax advisor, or by an employee of a tax advisor's firm, is a tax advice document for a person must contain the following information:
- (a) a brief description of the form and contents of the document; and
- (b) the name of the tax advisor giving the tax advice in relation to which the document was created; and
- (c) the approved advisor group to which the tax advisor belonged when the document was created; and
- (d) the statute or other enactment and the type of revenue that was the subject of the tax advisor's advice in relation to which the document was created; and
- (e) the date on which the document was created.
(4) A claim that a document is a tax advice document for a person must be made—
- (a) if the requirement to disclose information is under section 16 or under section 16 and either of sections 16B and 16C—
  - (i) on the day on which the Commissioner or an officer of the department exercises the right of inspection or removal that leads to the claim:
  - (ii) by a later date to which the Commissioner agrees:
- (b) if the requirement to disclose information is under section 17, by the date that is the later of the following:
  - (i) the date that is given by the Commissioner in the request for disclosure of the information:
  - (ii) the date that is 28 days after the date of the request by the Commissioner for disclosure of the information:
- (c) if the requirement to disclose information is under section 17A or section 18, by the date on which the court requires the production of information:
- (d) if the requirement to disclose information is under section 19, by the date on which the Commissioner requires the production of information:
- (e) if the requirement to disclose information is under a discovery obligation, by the date by which the discovery obligation requires the disclosure of information.
(5) If a tax advisor acting on behalf of a person claims that a document is a tax advice document for the person, the claim must include written confirmation from the tax advisor that the tax advisor is authorised to act on behalf of the person for the purposes of sections 20C to 20G.
Section 20D: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 20D heading: amended, on 29 August 2011, by section 152(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(1): amended, on 29 August 2011, by section 152(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(2): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(2)(a): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(2)(b): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(2)(c): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(3): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(3)(a): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(3)(b): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(3)(c): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(3)(d): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(3)(e): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(4): amended, on 29 August 2011, by section 152(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20D(4)(a): amended, on 18 December 2006, by section 174 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 20D(4)(d): amended, on 6 October 2009, by section 602(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20D(4)(e): added, on 6 October 2009, by section 602(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20D(5): amended, on 29 August 2011, by section 152(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

20E Document or part of document included in tax advice document

An information holder who is required to disclose information in relation to a person is required to provide a copy of a document or part of document that—
- (a) is attached to a document that is eligible under section 20B(2) to be a tax advice document for the person; and
- (b) is not eligible under section 20B(2) to be a tax advice document for the person.
Section 20E: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 20E heading: substituted, on 29 August 2011, by section 153(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20E: amended, on 29 August 2011, by section 153(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20E(a): amended, on 29 August 2011, by section 153(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

20F Person must disclose tax contextual information from tax advice document

(1) An information holder who is required to disclose information relating to a person must disclose under subsection (2) a description of tax contextual information from a document that the person claims, under section 20D, to be a tax advice document for the person.
(2) A disclosure under subsection (1) of a description of tax contextual information from a document must be made—
- (a) if the requirement to disclose information is under section 16 or under section 16 and either of sections 16B and 16C, by the date that is determined by the Commissioner:
- (b) if the requirement to disclose information is under section 17 and the requirement is accompanied or followed by a requirement for disclosure of a description of tax contextual information, by the date that is the later of—
  - (i) the date that is given by the Commissioner in the requirement for disclosure of the description:
  - (ii) the date that is 28 days after the date of the requirement by the Commissioner for disclosure of the description:
- (c) if the requirement to disclose information is under section 17A or section 18, by the date on which the court requires the production of information:
- (d) if the requirement to disclose information is under section 19, by the date on which the Commissioner requires the production of information:
- (e) if the requirement to disclose information is under a discovery obligation, by the date by which the discovery obligation requires the disclosure of information.
(3) Tax contextual information for a tax advice document for a person is—
- (a) a fact or assumption relating to a transaction that has occurred or is postulated by the person creating the tax advice document:
- (b) a description of a step involved in the performance of a transaction that has occurred or is postulated by the person creating the tax advice document:
- (c) advice that does not concern the operation and effect on the person of tax laws:
- (d) advice that concerns the operation and effect on the person of tax laws relating to the collection by the Commissioner of debts payable to the Commissioner:
- (e) a fact or assumption relating to advice that is referred to in paragraph (c) or (d):
- (f) a fact or assumption from, or relating to the preparation of,—
  - (i) financial statements of the person:
  - (ii) a document containing information that the person is required to provide to the Commissioner under an Inland Revenue Act.
(4) A disclosure by a person or tax advisor of tax contextual information from a tax advice document for the person must be in a statutory declaration that—
- (a) is made by a tax advisor who has not been barred under subsection (5) from making statutory declarations under this subsection; and
- (b) states that the tax advisor is authorised to act on behalf of the person for the purposes of sections 20C to 20G; and
- (c) is in the prescribed form.
(5) The Commissioner may apply to a District Court Judge, or to a court or Taxation Review Authority in relation to a tax advisor making a statutory declaration considered in proceedings before the court or Authority, that a tax advisor be barred from making statutory declarations under this section, if the tax advisor is convicted of an offence under—
- (a) section 111 of the Crimes Act 1961:
- (b) section 143(1)(b):
- (c) section 143A(1)(b) or (c):
- (d) section 143B(1)(b) or (c):
- (e) section 143H.
(6) An application under subsection (5) may be made in the course of proceedings before a court or Taxation Review Authority.
Section 20F: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 20F(1): amended, on 29 August 2011, by section 154(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20F(2): amended, on 29 August 2011, by section 154(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20F(2)(a): amended, on 18 December 2006, by section 175 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 20F(2)(d): amended, on 6 October 2009, by section 603(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20F(2)(e): added, on 6 October 2009, by section 603(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20F(5): amended, on 6 October 2009, by section 603(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20F(6): added, on 6 October 2009, by section 603(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

20G Challenge to claim that document is tax advice document

(1) If a person claims that a document is a tax advice document for the person, the Commissioner or the person may apply to a District Court Judge, or to the court or Taxation Review Authority hearing the proceedings giving rise to the claim, for an order determining whether—
- (a) the document is a tax advice document for the person:
- (b) information provided or withheld by the person is tax contextual information in relation to the document:
- (c) the person should provide a more detailed or better description of tax contextual information in relation to the document.
(2) For the purposes of determining an application under this section, the District Court Judge, court, or Taxation Review Authority may require the document to be produced to the District Court Judge, court, or Taxation Review Authority.
(3) An application under this section may be made in the course of an inquiry under section 18 to the District Court Judge who is holding the inquiry.
(4) An application under this section may be made in the course of proceedings before a court or Taxation Review Authority.
Section 20G: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 20G heading: amended, on 29 August 2011, by section 155(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20G(1): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20G(1)(a): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20G(1)(b): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20G(1)(c): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20G(1): amended, on 6 October 2009, by section 604(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20G(1)(b): substituted, on 6 October 2009, by section 604(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20G(2): amended, on 29 August 2011, by section 155(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 20G(2): amended, on 6 October 2009, by section 604(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 20G(4): added, on 6 October 2009, by section 604(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

21 Information requisitions in relation to offshore payments

(1) Where the Commissioner gives an information requisition to any person and the requisition concerns, wholly or in part, a deduction claimed by a taxpayer in respect of any offshore payment of the taxpayer, and—
- (a) where the requisition was given to the taxpayer, the taxpayer fails to respond to the requisition, so far as that requisition relates to the offshore payment, within 90 days of the date of the mailing of the requisition; or
- (b) where the requisition was given to a person other than the taxpayer, the person fails to respond to the requisition, so far as that requisition relates to the offshore payment, within 90 days of the date of the mailing of the requisition and the taxpayer fails to respond to the copy of the requisition required to be given to the taxpayer under subsection (6), so far as that requisition relates to the offshore payment, within 90 days of the date of the mailing of the copy of the requisition to the taxpayer,—
the Commissioner may wholly or partly deny, in the course of making any assessment in respect of the taxpayer, the deduction claimed by the taxpayer in respect of the offshore payment and the assessment, to the extent of the deduction claimed by the taxpayer in respect of the offshore payment, shall not be disputed in any proceedings under Part 8 or Part 8A, notwithstanding the inclusion in any notice of objection or document filed in the proceedings of any ground or grounds objecting to or challenging the denial of the deduction, unless the taxpayer first establishes, in the proceedings,—
- (c) where the requisition in which the offshore payment is referred to was given to the taxpayer, that the taxpayer responded to the requisition in relation to the offshore payment within 90 days of the date of the mailing of the requisition; or
- (d) where the requisition in which the offshore payment is referred to was given to a person other than the taxpayer, that—
  - (i) the person responded to the requisition in relation to the offshore payment within 90 days of the date of the mailing of the requisition; or
  - (ii) the taxpayer responded to the copy of the requisition required to be given to the taxpayer under subsection (6) in relation to the offshore payment within 90 days of the date of the mailing of the requisition.
(2) Where the Commissioner gives an information requisition to any person and the requisition concerns, either wholly or in part, a deduction claimed by a taxpayer in respect of any offshore payment and the person responds to the requisition, any evidence concerning the offshore payment that relates to any information or material sought by the Commissioner in the requisition shall not be admissible in any proceedings under Part 8 or Part 8A in which any deduction in respect of the offshore payment is in issue, except to the extent to which—
- (a) such evidence is provided or is referred to or is otherwise identified in the person's response to the requisition or in any other material in the possession of the Commissioner when the Commissioner gave the requisition to the person and is able to be verified by the Commissioner; or
- (b) such evidence is provided to the Commissioner by the taxpayer, if the requisition was given to a person other than the taxpayer, within 90 days of the date of the mailing of the copy of the requisition required to be given to the taxpayer under subsection (6) and is able to be verified by the Commissioner.
(3) Nothing in subsection (2) shall prevent the Commissioner from adducing any evidence in any proceedings.
(4) Subsection (2) shall not apply unless the Commissioner, by a separate notice issued prior to or contemporaneously with a notice of assessment, informs the taxpayer claiming a deduction in respect of any offshore payment referred to in any requisition that the Commissioner considers that,—
- (a) the taxpayer; or
- (b) if the requisition was given to a person other than the taxpayer, the person to whom the requisition was given,—
has not furnished sufficient information or material to sustain a deduction claimed by the taxpayer in respect of any offshore payment referred to in the requisition.
(5) For the purposes of this section,—
- (a) any requisition; and
- (b) any notice given by the Commissioner under subsection (6)—
that is given by the Commissioner to a person that is—
- (c) an agent for a partnership; or
- (d) a partner in a partnership,—
shall be deemed to be given by the Commissioner to every partner in the partnership.
(6) A copy of every notice given under subsection (1) or subsection (2), if given to a person other than the taxpayer who has claimed a deduction in respect of an offshore payment, shall be given to the taxpayer who has claimed a deduction in respect of the offshore payment; and, for the purposes of section 14, every such copy shall be deemed to be a notice required by this Act to be given by the Commissioner to the taxpayer.
(7) For the purposes of this section, a response to a requisition or a copy of that response shall be deemed not to include an actual response which does not fulfil the requirements of the Commissioner under section 17 set out in the requisition.
(8) In this section—
information requisition, or requisition, in relation to any person, means a notice—
- (a) given by the Commissioner to the person giving notice of the exercise by the Commissioner of any power under section 17; and
- (b) requiring the person to furnish any information or produce for inspection any documents or verify by statutory declaration or otherwise any information or particulars as specified in the notice
offshore payment, in relation to a taxpayer, means an amount of expenditure or loss incurred or purportedly incurred by the taxpayer on or after 1 August 1986 to—
- (a) a person outside New Zealand; or
- (b) a person (whether in or outside New Zealand) associated with or acting for or on behalf of or in a fiduciary capacity in relation to a person outside New Zealand; or
- (c) a person in New Zealand who, in the opinion of the Commissioner, may in consequence of the expenditure or loss incurred by the taxpayer (whether or not in consequence of any other thing and whether or not as an immediate or eventual consequence) make a payment—
  - (i) to a person outside New Zealand; or
  - (ii) to a person of the kind first referred to in this paragraph.
Compare: 1976 No 65 s 21A
Section 21(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 21(1): amended, on 1 October 1996, by section 9(1)(a) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 21(1): amended, on 1 October 1996, by section 9(1)(b) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 21(1): amended, on 1 October 1996, by section 9(1)(c) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 21(1): amended, on 1 October 1996, by section 9(1)(d) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 21(1): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 431(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 21(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 21(2): amended, on 1 October 1996, by section 9(2) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 21(2): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 431(2) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 21(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 21(4): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 431(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 21(6): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 431(4) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 21(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 21(8) assessment: repealed, on 1 October 1996, by section 9(3) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 21(8) information requisition, or requisition: 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 21(8) information requisition, or requisition paragraph (b): amended, on 29 August 2011, by section 156 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Taxpayer's obligations to keep records

22 Keeping of business and other records

(1) Without limiting the generality of subsection (7), the records required to be kept and retained under subsection (2) in respect of any business carried on during any income year by any person, shall contain—
- (a) a record of the assets and liabilities of the person (in relation to that business); and
- (b) a record of all entries from day to day of all sums of money received and expended by the person (in relation to that business) and the matters in respect of which the receipt and expenditure takes place; and
- (c) where that business involves dealing in goods—
  - (i) a record of all goods purchased, and of all goods sold in the carrying on of that business (except those sold in the course of cash retail trading customarily conducted in a business of the kind of which that business is one) showing the goods, and the sellers and buyers or, as the case may be, the agents of the sellers and buyers in sufficient detail to enable the goods, and the sellers and buyers, and those agents, to be readily identified by the Commissioner; and all invoices relating to the goods; and
  - (ii) statements (including quantities and values) of trading stock held by the person at the end of each such tax year, and all records of stocktakings from which any such statement of trading stock has been, or is to be, prepared; and
  - (iii) a taxpayer, other than a low-turnover trader, must retain all accounting records relating to the calculation of the value of closing stock (as defined in section YA 1 of the Income Tax Act 2007); and
  - (iv) a low-turnover trader (as defined in section YA 1 of the Income Tax Act 2007) must retain records of the valuation methods and their application in calculating the value of closing stock, except if the methods and their application are not materially different from the previous income year; and
  - (v) the taxpayer must comply with section EB 22(4) of the Income Tax Act 2007; and
- (d) where that business involves the provision of services, records of the services provided and all invoices relating to them; and
- (e) the charts and codes of accounts, the accounting instruction manuals, and the system and programme documentation which describes the accounting system used in each income year in the carrying on of that business.
(2) Subject to subsections (2B), (3), (4), and (6), every person who—
- (a) carries on any business in New Zealand:
- (b) carries on any other activity (not being the carrying on of employment as an employee) in New Zealand for the purpose of deriving assessable income:
- (c) is a person to whom the ESCT rules apply and who makes an employer’s superannuation contribution to a superannuation fund:
- (cb) is a person to whom the RSCT rules apply and who makes a retirement scheme contribution to a retirement savings scheme:
- (d) makes, holds, or disposes of, for the purpose of deriving assessable income, any investment:
- (e) is an employer to whom the FBT rules apply or is a person who provides any fringe benefit to any person who, in relation to any employer to whom the FBT rules apply, is an employee:
- (eb) has a tax credit under section LH 2 of the Income Tax Act 2007:
- (ec) is a listed research provider under section LH 15 of that Act:
- (ed) is an employer to whom section RD 13B of that Act applies in relation to the treatment of a tax credit for a payroll donation:
- (f) is a company that is an ICA company, a FDPA company, a BETA company, a BETA person, a PCA company, or a PCA person:
- (fb) is a resident foreign trustee of a foreign trust in any income year,—
shall keep in New Zealand sufficient records in the English language to enable the ascertainment readily by the Commissioner, or any officer authorised by the Commissioner in that behalf, of—
- (g) the assessable income derived by that person from the carrying on of that business, or the carrying on of that other activity, or the making or holding or disposing of that investment; and
- (h) the deductions of that person in the carrying on of that business, or the carrying on of that other activity, or the making or holding or disposing of that investment; and
- (i) every fringe benefit, and the taxable value of every fringe benefit, provided by the person to any person in relation to whom the person is an employer, and every fringe benefit provided by the person to any person who in relation to another person is an employee, those records to include (without limiting the generality of the preceding provisions of this paragraph) details of the recipient of the fringe benefit, the occasion of the providing of it, and the amount (if any) paid or payable by the employee for the receipt or enjoyment of it; and
- (j) [Repealed]
- (k) every credit and debit to the person’s memorandum accounts (other than a CTR account and an ASC account), and the amount of a credit attached to a dividend or distribution paid by the person:
- (kb) [Repealed]
- (kc) the amount of the person's tax credit under section LH 2 of the Income Tax Act 2007; and
- (kd) the person's compliance with section LH 15(1) of that Act, if the person is a listed research provider under section LH 15 of that Act, to show—
  - (i) they meet the start-up requirements and the other continuing requirements; and
  - (ii) the amounts derived and incurred by them in performing the research and development activities on behalf of other persons; and
- (ke) the transfer under section 24Q of an amount of an employee's payroll donation to the recipient of the donation; and
- (l) every employer’s superannuation contribution, and the taxable value of that contribution, made by the person to any superannuation fund, those records to include (without limiting the generality of the preceding provisions of this paragraph) details of the recipient of the employer’s superannuation contribution, the occasion of making it, and any related tax credit under section MK 1(2) of the Income Tax Act 2007; and
- (lb) every retirement scheme contribution, and the taxable value of that contribution, made by the person to any retirement savings scheme, those records to include, without limiting the generality of the preceding provisions of this paragraph, details of the recipient of the retirement scheme contribution and the occasion of making it; and
- (m) the financial position of the foreign trust,—
and shall retain in New Zealand all such records for a period of at least 7 years after the end of the income year, or (for paragraph (k)) the tax or income year (as applicable), to which they relate:
provided that the Commissioner may, on application in writing being made to the Commissioner in that behalf, authorise any such person, by notice, to keep and retain outside New Zealand or, as the case may be, in a language other than the English language, such of those records as the Commissioner determines.
(2B) A taxpayer referred to in subsection (2)(e) who is required by subsection (2) to retain records is not required to retain those records for a period of more than 7 years after the end of the income year to which the records relate.
(2C) If there are more than 1 resident foreign trustee of a foreign trust, the resident foreign trustees may appoint one of themselves as an agent for the purposes of keeping the records required by subsection (2).
(3) A taxpayer to whom section 33A applies and who is required by subsection (2) to retain records of income of that taxpayer from which tax has been withheld or deducted at source need retain those records only until the expiry of 12 months after the end of the income year in which the income was received by the taxpayer.
(4) This section shall not require the retention of any records—
- (a) in respect of which the Commissioner has given notice that retention is not required:
- (b) of a company which has been liquidated:
- (c) by a partner of a partnership, if the partnership retains the records that the partner would be required to retain but for this paragraph.
(5) The Commissioner may, by notice given before the expiry of the 7-year retention period specified in subsection (2) or (2B), require a taxpayer to retain all or any of the records specified in that subsection for a further period not exceeding 3 years following the expiry of the 7-year period where—
- (a) the affairs of the taxpayer are or have been under audit or investigation by the Commissioner; or
- (b) the Commissioner intends to conduct such an audit or investigation before the expiry of the retention period as so extended, or is actively considering any such audit or investigation.
(6) The Commissioner may, by notice published in the Gazette, dispense any class of taxpayers from the need to retain the records, or any class of records, specified in subsection (2) or (2B), for more than 12 months following the end of the income year or tax year to which they relate where—
- (a) the taxpayers are not provisional taxpayers; and
- (b) the records relate to payments from which tax has been withheld or deducted at source.
(7) In this section, records includes—
- (a) books of account (whether contained in a manual, mechanical, or electronic format) recording receipts or payments or income or expenditure:
- (b) vouchers, bank statements, invoices, receipts, and such other documents as are necessary to verify the entries in the books of account referred to in paragraph (a):
- (c) accounts (whether contained in a manual, mechanical, or electronic format) to be maintained under the imputation rules, the FDP rules, or section OA 3 for accounts under subparts OE and OJ, and sections OP 97 to OP 108 of the Income Tax Act 2007, and any statement to be retained under section 31 or 71 of this Act:
- (d) in the case of a foreign trust, other than for the period for which section 59B(3) applies,—
  - (i) documents that evidence the creation and constitution of the foreign trust; and
  - (ii) particulars of settlements made on, and distributions made by, the foreign trust, including the date of the settlement or distribution, the name and address (if known) of the settlor of the settlement, the name and address (if known) of the recipient of the distribution; and
  - (iii) a record of—
    - (A) the assets and liabilities of the foreign trust; and
    - (B) all entries from day to day of all sums of money received and expended by the trustee in relation to the foreign trust and the matters in respect of which the receipt and expenditure takes place; and
    - (C) if the trust carries on a business, the charts and codes of accounts, the accounting instruction manuals, and the system and programme documentation which describes the accounting system used in each income year in the administration of the trust:
- (e) for the purposes of subsection (2)(kc), other documents evidencing research and development activities.
Compare: 1976 No 65 s 428; 1994 No 76 s 73
Section 22 heading: amended, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(1): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(1)(a) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(1)(c)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(1)(c)(iii): added, on 26 November 1998, by section 26 of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).
Section 22(1)(c)(iii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(1)(c)(iii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(1)(c)(iv): added, on 26 November 1998, by section 26 of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).
Section 22(1)(c)(iv): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(1)(c)(iv): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(1)(b) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(1)(c)(iv): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(1)(c)(v): added, on 26 November 1998, by section 26 of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).
Section 22(1)(c)(v): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(1)(c)(v): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(1)(e): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(1)(c) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(2): amended (with effect on 1 April 2005), on 1 October 2006, by section 211(2)(a) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(2): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(3) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(2)(b): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 22(2)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(2)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(2)(cb): inserted (with effect on 1 April 2007), on 19 December 2007 (applying for 2008–09 and later income years), by section 189(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(2)(d): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 22(2)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(2)(eb): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(2)(ec): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(2)(ed): inserted (with effect on 6 January 2010), on 6 October 2009, by section 605(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 22(2)(f): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(2)(fb): inserted (with effect on 1 April 2005), on 1 October 2006, by section 211(2)(b) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(2)(g): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 22(2)(g): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(2)(h): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 22(2)(h): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(2)(j): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 605(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 22(2)(k): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(2)(kb): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(2)(kc): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(2)(kd): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(2)(ke): inserted (with effect on 6 January 2010), on 6 October 2009, by section 605(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 22(2)(l): amended, on 1 April 2008, by section 17 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 22(2)(l): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(2)(lb): inserted (with effect on 1 April 2007), on 19 December 2007 (applying for 2008–09 and later income years), by section 189(5) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(2)(m): added (with effect on 1 April 2005), on 1 October 2006, by section 211(2)(c) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(2B): inserted (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(4) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(2C): inserted, on 1 October 2006, by section 211(5) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(3): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(2) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 22(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(3): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(6) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(4)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(4)(b): amended, on 1 April 2008 (for a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, applying for income years starting on and after 1 April 2008), by section 28(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section 22(4)(c): added, on 1 April 2008 (for a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, applying for income years starting on and after 1 April 2008), by section 28(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).
Section 22(5): amended (with effect on 1 April 2005), on 1 October 2006, by section 211(7) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(5): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(6): amended (with effect on 1 April 2005), on 1 October 2006, by section 211(8)(a) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(6): amended (with effect on 1 April 2005), on 1 October 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(8)(b) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(6): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22(6)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(7)(c): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22(7)(d): added, on 1 October 2006, by section 211(9) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 22(7)(d)(iii)(C): amended, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(6) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 22(7)(e): added, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(6) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

22A Records required under subpart EW of Income Tax Act 2007

(1) A taxpayer who applies section EW 18 of the Income Tax Act 2007 and who does not use a market approved by the Commissioner under section 90AC(1)(c) must keep, in English, records sufficient to enable the Commissioner to verify that the market value adopted is reliable.
(2) A taxpayer who applies section EW 26(2) of the Income Tax Act 2007 must keep, in English, records sufficient to enable the Commissioner to verify that their reason for changing spreading methods was a sound commercial one.
(3) A taxpayer required to retain records must—
- (a) take all reasonable precautions for the safe custody of those records; and
- (b) retain those records for 7 years after the end of the year that the records relate to, unless:
  - (i) the Commissioner has given notice that retention is not required; or
  - (ii) the records are required by law to be given to another person; or
  - (iii) the taxpayer is a company that has been liquidated or wound up; and
- (c) retain the records required for a further period as specified by the Commissioner under subsection (4).
(4) The Commissioner may, by giving notice before the end of the 7-year retention period specified in subsection (3), require a taxpayer to retain records specified by the Commissioner for a further period of not more than 3 years following the expiry of the 7-year period if—
- (a) the taxpayer is or has been under audit or investigation by the Commissioner; or
- (b) the Commissioner intends to conduct an audit or investigation before the expiry of the retention period as extended, or is actively considering an audit or investigation.
Section 22A: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 63(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 22A heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22A heading: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22A(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22A(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 22A(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

22B Further records required

(1) A trustee to whom either section EW 44 or EZ 39 of the Income Tax Act 2007 applies must keep, in English, records of—
- (a) the amounts of debt forgiven by creditors; and
- (b) amounts distributed to the trust's beneficiaries.
(2) A trustee required to retain records must—
- (a) take all reasonable precautions for the safe custody of those records; and
- (b) retain those records for as long as the trust exists.
Section 22B: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 63(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 22B heading: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 22B(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

23 Keeping of returns where information transmitted electronically

(1) Where information contained in a taxpayer's return has been transmitted by electronic means in the prescribed electronic format in accordance with section 36, the taxpayer shall retain or cause to be retained the return (being the signed hard copy transcript of the information so transmitted) for—
- (a) 7 years after the end of the income year to which the return relates; or
- (b) such greater period as the Commissioner requires under section 22 in relation to any other records of the taxpayer, where the Commissioner gives the taxpayer notice of a further retention period under subsection (5) of that section.
(2) This section does not require the retention of any return—
- (a) in respect of which the Commissioner has given notice that retention is not required; or
- (b) of a company that has been liquidated; or
- (c) that is an employer monthly schedule.
Compare: 1976 No 65 s 428A; 1994 No 76 s 74
Section 23(1)(a): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 212(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 23(2)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 23(2)(b): amended, on 7 October 1998 (applying on and after 1 April 1999), by section 6(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 23(2)(c): added, on 7 October 1998 (applying on and after 1 April 1999), by section 6(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Other obligations to keep and provide records

24 Records to be kept by employer or PAYE intermediary

(1) An employer who makes a PAYE income payment to an employee must keep a proper record relating to the employee, showing the amount of the PAYE income payment before tax and the amount of the tax withheld from it, and the amount of any payroll donation, and must enter those amounts in the record at the time of making the PAYE income payment.
(1B) For a pay period in which a person acts as a PAYE intermediary for an employer in relation to an employee—
- (a) the person must keep a proper record of the person's actions as a PAYE intermediary in respect of the employee; and
- (b) the employer must keep a proper record of the employer's payments to the person of salary or wages in respect of the employee.
(2) Every employer or PAYE intermediary shall take all reasonable precautions for the safe custody of all records that the employer or the PAYE intermediary is required to keep under this section, and of all pay sheets, receipts for PAYE income payments, withholding certificates, tax code notifications, tax code certificates, and certificates of entitlement, and shall retain all such records, pay sheets, receipts, tax code declarations, tax code certificates, and certificates of entitlement for not less than 7 years after the making of the payments to which they relate except and to the extent that the employer or the PAYE intermediary is required by this Act or the Income Tax Act 2007 to deliver to the Commissioner or to any other person the signed withholding certificates, tax code notifications, tax code certificates, and any certificate of entitlement:
provided that this subsection shall not require retention of any records, pay sheets, receipts, tax code notifications, tax code certificates, or certificates of entitlement in respect of which the Commissioner has notified the employer or the PAYE intermediary that retention is not required.
Compare: 1976 No 65 s 352
Section 24 heading: amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 87(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 24(1): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 24(1): amended (with effect on 6 January 2010), on 6 October 2009, by section 606 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 24(1B): inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 87(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 24(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 24(2): amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 87(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 24(2): amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 87(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 24(2) proviso: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 24(2) proviso: amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 87(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

PAYE tax codes

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

24B PAYE tax codes

(1) This section applies for the purposes of the PAYE rules to provide an employee with a tax code for a PAYE income payment. Subsection (2) overrides this subsection.
(2) Subsection (1) does not apply to the following amounts:
- (a) an extra pay:
- (b) a schedular payment:
- (c) a payment of an income-tested benefit.
(3) An employee must notify their employer that their tax code is 1 of the following:
- (a) M for primary employment earnings when the employee is not entitled to a tax credit under section LC 4 or LC 13 of the Income Tax Act 2007:
- (ab) ME for primary employment earnings when the employee is entitled to a tax credit under section LC 13 of the Income Tax Act 2007:
- (b) ML for primary employment earnings when the employee is entitled to a tax credit under section LC 4 of the Income Tax Act 2007:
- (bb) SB for secondary employment earnings for an employee whose annual income is not more than $14,000:
- (c) S for secondary employment earnings for an employee whose annual income is not more than $48,000:
- (d) SH for secondary employment earnings for an employee whose annual income is more than $48,000 but is not more than $70,000:
- (e) ST for secondary employment earnings for an employee whose annual income is more than $70,000:
- (f) CAE for salary or wages for employment as a casual agricultural employee:
- (g) EDW for salary or wages for employment as an election day worker:
- (gb) NSW for salary or wages for employment as a non-resident seasonal worker:
- (h) no notification when the employee has not provided their employer with a tax code notification or a tax code certificate.
(4) If another Act requires an employer to withhold the amount of tax for a PAYE income payment to an employee and pay the amount to the Commissioner, the tax code may be combined with another code applying under that Act.
Compare: 2004 No 35 s NC 8(1), (1AA)
Section 24B: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 24B(3)(a): amended, on 1 April 2009, by section 39(a) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 24B(3)(ab): inserted, on 1 April 2009, by section 39(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 24B(3)(bb): inserted, on 1 April 2010 (applying for 2010–11 and later income years), by section 130(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 24B(3)(c): substituted, on 1 April 2009, by section 16(1) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 24B(3)(d): substituted, on 1 April 2009, by section 16(1) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 24B(3)(e): substituted, on 1 October 2008, by section 18(1) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section 24B(3)(gb): inserted (with effect on 1 April 2009), on 6 October 2009 (applying for 2009–10 and later income years), by section 607(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

24C Tax code for payment that includes income-tested benefits

An employee who receives a PAYE income payment of an income-tested benefit and a PAYE income payment that does not consist of an income-tested benefit may choose, for their non-benefit income, a tax code set out in section 24B(3)(bb), (c), (d), or (e) that is relevant to their circumstances.
Section 24C: substituted, on 1 April 2010 (applying for 2010–11 and later income years), by section 131(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).

24D Tax code for parental leave payment

The tax code applying to an employee’s parental leave payment under Part 7A of the Parental Leave and Employment Protection Act 1987 is their tax code before the parental leave from their employment started unless the employee provides a further tax code notification.
Compare: 2004 No 35 s NC 8(9A)
Section 24D: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24E Tax code for employment as private domestic worker

An employee who wishes to have a tax code for their employment as a private domestic worker may provide their tax code notification to the Commissioner.
Compare: 2004 No 35 s NC 8(12)
Section 24E: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless when the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24F Special tax code certificates

(1) The Commissioner may provide an employee with a special tax code certificate, whether because the employee has 2 or more employments, or is entitled to have a net loss carried forward, or wishes to have a reduction applying to the amount of tax withheld under section 24H(1), or for another reason.
(2) The special tax code may—
- (a) set out a tax code to apply to a payment of salary or wages to an employee by 1 or more of their employers for a period referred to in the certificate:
- (b) 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 period referred to in the certificate, and set out in the certificate, the amount of tax for the payments or the rate of tax applying to them, 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.
(4) When an employee provides a special tax code certificate to their employer, the provisions of the certificate override anything in the Income Tax Act 2004 and this Act other than the employee’s duties under sections RA 8, RA 10, and RD 4(2) of the Income Tax Act 2007.
(5) An employee’s entitlement under subparts MA to MF and MZ of the Income Tax Act 2007 is not taken into account in setting a tax code for a special tax code certificate.
(5B) This section does not apply to an employee who is a non-resident seasonal worker.
(6) The Commissioner may cancel a special tax code certificate at any time, and on notification of the cancellation, the employee must return the certificate to the Commissioner within a period of 7 days.
Compare: 2004 No 35 s NC 14
Section 24F: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 24F(5B): inserted (with effect on 1 April 2009), on 6 October 2009 (applying for 2009–10 and later income years), by section 608(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

24G Use of incorrect tax codes

(1) This section applies when the Commissioner considers that an employer or PAYE intermediary has used an incorrect tax code in relation to a PAYE income payment to an employee.
(2) The Commissioner may notify the employer or PAYE intermediary of the incorrect code and provide the tax code that should apply to the PAYE income payment.
(3) The employer or PAYE intermediary must use the tax code provided by the Commissioner in relation to a PAYE income payment made to the employee after the date of notification. But the tax code does not apply if the employee notifies their employer that their circumstances have changed and, as a result, a different tax code should apply.
Compare: 2004 No 35 s NC 12A(1)–(3)
Section 24G: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24H When entitlement to use tax code ends

(1) This section applies when an employee is no longer entitled to use a certain tax code.
(2) The tax code does not apply to a PAYE income payment made to the employee after the date on which the entitlement ends, unless the payment is salary or wages for a current pay period.
(3) The employee must notify their employer that their entitlement has ended within the period of 4 days after the date on which they became aware that they are no longer entitled to use the tax code. If the employee provides the notification to the Commissioner, they must notify the Commissioner similarly.
(4) For the purposes of subsection (3), the employee must give the reason why the tax code no longer applies and the date on which entitlement ended.
(5) If the employee provides their employer with a tax code notification or tax code certificate within the period of 7 days after the date on which they become aware that they are no longer entitled to use a tax code, the tax code in the notification or certificate applies from the date on which the entitlement to use the earlier code ends.
(6) When an employee’s entitlement to use a certain tax code ends, their employer is not liable for withholding a reduced amount of tax for a payment if they have not received notice that the entitlement has ended.
(7) An employee is not entitled to use the tax code “ML” in a tax year if the employee knows or expects, or should have known or expected, that they will not be entitled to a tax credit under section LC 4 of the Income Tax Act 2007.
Compare: 2004 No 35 ss NC 8(7), (8), NC 9
Section 24H: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24I PAYE tax code notification and certificate

(1) An employee who wishes to have the amount of tax for a PAYE income payment reduced may notify their employer of the applicable tax code. This subsection applies separately for each employment situation.
(2) If an employee finds it difficult or impractical to notify their employer as described in subsection (1), they may notify the Commissioner who must then provide a tax code certificate to the employer setting out the applicable tax code. The employee may give the certificate to their employer.
(3) The tax code notified or set out in a tax code certificate applies to a PAYE income payment made to an employee by their employer from—
- (a) the first day of a pay period to which the payment relates up to the date on which the employee is no longer entitled to use the particular tax code if—
  - (i) the employer has no earlier tax code for the employee; or
  - (ii) the notification or certificate changes an earlier tax code for the employee and is provided before the date on which the employer calculates their payroll for the period:
- (b) the first day of the pay period following that to which the payment relates if the notification or certificate changes an earlier tax code for the employee and is provided after the date on which the employer calculates their payroll for the period.
(4) A tax code notification must provide for an employee’s statement of their entitlement under the Immigration Act 2009 to work for their employer.
(5) A tax code notification or tax code certificate delivered to an employer before the start of the tax year but expressed to relate to the tax year, is treated as if it is delivered on 1 April in the tax year.
Compare: 2004 No 35 ss NC 8(2)–(4), (11), NC 8A
Section 24I: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 24I(4): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).

PAYE certificates, notification, and applications

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

24J Proof of payment

(1) An employer or PAYE intermediary who is required to withhold and pay to the Commissioner an amount of tax for a PAYE income payment must provide a PAYE payment form to the Commissioner by the applicable due date set out in section RA 15 of the Income Tax Act 2007.
(2) If the PAYE payment form is not provided electronically, it must be signed by the employer or PAYE intermediary, as applicable.
(3) The Commissioner may release an employer or a class of employers, or a PAYE intermediary or a class of PAYE intermediaries, from the requirement to provide a PAYE payment form if the information is contained in an employer monthly schedule.
Compare: 2004 No 35 s NC 15(1), (2), (2B)
Section 24J: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24K Certain information required in returns

(1) This section applies for the purposes of sections RE 23 and RE 24 of the Income Tax Act 2007 when—
- (a) an amount of tax for resident passive income paid in a tax year by a company is treated as an FDP credit:
- (b) an amount of tax for a taxable Maori authority distribution is treated as a Maori authority credit attached to the distribution.
(2) The company paying the dividend and withholding the amount of tax under section RA 6(1) of that Act must provide to the Commissioner information in relation to the amount of tax in—
- (a) its annual FDPA return under section 71; or
- (b) if paragraph (a) does not apply, its annual ICA return under section 69.
(3) For the purposes of subsection (2) and the payment of the dividend, the company must provide to the Commissioner information in relation to the dividend in—
- (a) its dividend statement under section 67 if it is an ICA company; or
- (b) if paragraph (a) does not apply, a form approved by the Commissioner, containing the information set out in section 67(a) to (c) and (f) and filed no later than 31 May after the end of the tax year.
(4) The Maori authority making the distribution and withholding the amount of tax under section RA 6(1) of the Income Tax Act 2007 must provide to the Commissioner information in relation to the amount of tax in its annual Maori authority credit account return.
(5) For the purposes of subsection (4) and the making of the distribution, the Maori authority must provide to the Commissioner information in relation to the distribution in the distribution statement prepared under section 68B.
Compare: 2004 No 35 ss NF 8(2)–(4), NF 8A
Section 24K: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24L Schedular notification

(1) This section applies to a person who is entitled to receive a schedular payment described in section RD 8 of the Income Tax Act 2007.
(2) Before the person receives the schedular payment, they must notify the person making the payment of the applicable schedular tax code.
(3) The notification referred to in subsection (2) must be in a form authorised by the Commissioner.
Compare: 2004 No 35 s NC 7(1)
Section 24L: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24M Exemption certificates for schedular payments

(1) The Commissioner may provide a person who is entitled to receive a schedular payment with an exemption certificate setting out the payments for a period for which no amount of tax is to be withheld.
(2) Subsection (1) does not apply to a payment to a non-resident entertainer.
(3) The Commissioner may cancel an exemption certificate at any time.
(4) If the Commissioner cancels an exemption certificate, the person who was provided the certificate must return it within 7 days of the date of cancellation.
(5) A person must not alter an exemption certificate.
(6) A person must not use an exemption certificate that is not in force, or has been altered, to cause a person to refrain from withholding an amount of tax from a schedular payment.
Compare: SR 1979/259 r 5
Section 24M: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 24M(5): substituted (with effect on 1 April 2008), on 7 September 2010 (applying for 2008–09 and later income years), by section 127(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 24M(6): added (with effect on 1 April 2008), on 7 September 2010 (applying for 2008–09 and later income years), by section 127(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

24N Special tax rate certificates for schedular payments

(1) The Commissioner may provide a person who is entitled to receive a schedular payment with a special tax rate certificate setting out the amount of tax for the payment, or the rate applying to the payment or a part of each payment as if it were the whole payment.
(2) Subsection (1) does not apply to a payment to a non-resident entertainer.
(3) The Commissioner may cancel a special tax rate certificate at any time. The Commissioner must give notice of the cancellation.
(4) If the Commissioner cancels a special tax rate certificate, the person who was provided the certificate must return it within 7 days of the date of notification of the cancellation.
(5) A person must not alter a special tax rate certificate.
(6) A person must not use a special tax rate certificate that is not in force, or has been altered, to cause a person to refrain from withholding an amount of tax from a schedular payment.
Compare: SR 1979/259 r 6A
Section 24N: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 24N(5): substituted (with effect on 1 April 2008), on 7 September 2010 (applying for 2008–09 and later income years), by section 128(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 24N(6): added (with effect on 1 April 2008), on 7 September 2010 (applying for 2008–09 and later income years), by section 128(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

24O Certain information required from agricultural, horticultural, or viticultural employers

(1) This section applies when an agricultural, horticultural, or viticultural employer makes a schedular payment for work done or services rendered in a class set out in Schedule 4, Part C, clause 1(b) of the Income Tax Act 2007.
(2) If the employer is required to provide an employer monthly schedule to the Commissioner for a particular period, and no amount of tax for the payment is required to be made because an exemption certificate or special tax rate certificate has been provided under section 24M or 24N, as applicable, the employer must include in the schedule the information set out in subsection (4).
(3) If the employer is not required to provide an employer monthly schedule for a month, the employer must provide the information set out in subsection (4) in relation to the payment by the 20th day of the month following that in which the payment is made.
(4) The information referred to in subsections (2) and (3) is—
- (a) the name and tax file number of the employer; and
- (b) the name of the person who received the payment; and
- (c) the tax file number of the person who received the payment if the employer has been supplied the number; and
- (d) the gross amount of the payment; and
- (e) the date of the payment; and
- (f) the number of an exemption certificate or special tax rate certificate provided to the person who received the payment if the employer has been supplied the number.
Compare: SR 1979/259 r 12A
Section 24O: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24P Variation of requirements

The Commissioner may vary the requirements set out in sections RD 22 of the Income Tax Act 2007, and 24B, 24H, 24I, and 24L for a person or a class of persons.
Compare: 2004 No 35 ss NC 7(3), NC 8(10), NC 15(3)
Section 24P: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 24P: amended (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 609(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Payroll donations

Heading: inserted (with effect on 6 January 2010), on 6 October 2009, by section 610 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

24Q Transfer of payroll donations by employers

(1) This section applies for a pay period and employer who agrees to offer payroll giving to their employees, when a person asks their employer to transfer an amount of a payroll donation from the person's pay to a donee organisation.
(2) The employer or PAYE intermediary must transfer the amount to the recipient of the donation on or by the relevant date required by sections RA 15 and RD 4 of the Income Tax Act 2007 that occurs nearest to the expiry of 2 months after the end of the pay period. Until transferred to the recipient, the amount is held on trust for the person.
(3) Before the transfer referred to in subsection (2) is made, the person must—
- (a) ensure that the recipient of the donation is a donee organisation; and
- (b) supply the employer with sufficient details of the recipient to enable the transfer to be made.
Section 24Q: inserted (with effect on 6 January 2010), on 6 October 2009, by section 610 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

RWT rates, certificates, and records

Heading: inserted, on 1 April 2010 (applying for 2010–11 and later income years), by section 132(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).

25A Use of inconsistent RWT rates

(1) This section applies when the Commissioner considers that a person who receives a payment of resident passive income consisting of interest has had tax withheld at an RWT rate that is inconsistent with their marginal tax rate.
(2) The Commissioner may notify the payer of the interest of the inconsistent rate and provide the payer with the RWT rate for the person.
(3) The payer must use the RWT rate provided by the Commissioner in relation to the person as soon as reasonably practicable after the date of notification. However, if the person subsequently notifies the payer of a different RWT rate, the payer must apply the rate notified by the person.
Section 25A: inserted, on 1 April 2010 (applying for 2010–11 and later income years), by section 132(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 25A(1): substituted (with effect on 1 April 2010), on 7 September 2010 (applying for 2010–11 income year), by section 129(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

25 RWT withholding certificates

(1) Subsection (1B) applies when a person withholds RWT for resident passive income paid to or derived by any other person that is—
- (a) interest; or
- (b) a dividend treated as interest; or
- (c) a dividend to which section RE 9(2) of the Income Tax Act 2007 applies.
(1B) The person must prepare an RWT withholding certificate that contains the information set out in subsection (6).
(2) Every person (in this section referred to as the payer) who is required to prepare an RWT withholding certificate in respect of any amount of resident passive income paid to or derived (as applicable) by any other person (in this section referred to as the recipient) shall, at the discretion of the payer, either—
- (a) prepare the RWT withholding certificate with respect to all such amounts of resident passive income of that type (being either interest or dividends) paid to or derived (as applicable) by the recipient during the relevant tax year; or
- (b) prepare the RWT withholding certificate with respect to each such amount of resident passive income of that type paid to or derived (as applicable) by the recipient,—
and in either case shall provide the tax deduction certificate to the recipient not later than the 20 May that follows the end of the relevant year.
(3) Notwithstanding subsection (2), the recipient may at any time during the relevant year request, by notice, the payer to prepare and provide an RWT withholding certificate in relation to RWT withheld during that year for resident passive income that relates to a financial arrangement, if the financial arrangement has matured, been remitted, or been disposed of by the recipient, and in such event the payer shall prepare the withholding certificate and provide it to the recipient not later than 20 working days after the receipt by the payer of the request.
(4) Notwithstanding subsection (2), where any person (not being a person who continues to hold an RWT exemption certificate issued to that person notwithstanding the cessation in carrying on a taxable activity) in any month—
- (a) ceases to carry on any taxable activity in respect of which that person has been required to withhold RWT; or
- (b) ceases to carry on any such taxable activity in New Zealand,—
that person shall prepare and provide to the recipients an RWT withholding certificate required to be prepared by that person with respect to that taxable activity not later than the 20th of the following month.
(5) Notwithstanding subsection (2), where any person in any month ceases to be a person holding an RWT exemption certificate issued to that person (not being a person who continues to be required to withhold RWT by virtue of making payments in the course of or furtherance of a taxable activity notwithstanding such cessation in holding an RWT exemption certificate) that person shall prepare and provide to the recipients an RWT withholding certificate required to be prepared by that person not later than the 20th of the following month.
(6) An RWT withholding certificate must include the following:
- (a) a statement as to whether the resident passive income is interest, a dividend treated as interest, or a dividend to which section RE 9(2) of the Income Tax Act 2007 applies; and
- (b) the date on which the RWT was withheld, or if there is more than 1 instance, the year in which the amounts were withheld; and
- (c) the amount of resident passive income and the amount of RWT withheld; and
- (d) the rate for the resident passive income—
  - (i) found by dividing the total amount of RWT withheld by the amount of resident passive income:
  - (ii) at which RWT would have been withheld if the resident passive income had been paid or derived at the end of the relevant tax year:
  - (iii) at which RWT was withheld during the relevant tax year, together with, if more than 1 RWT rate applied for the resident passive income, the amount to which each rate applied and the amount withheld at each rate.
(6A) [Repealed]
(6B) The Commissioner may prescribe a formula for determining the average basic tax rate that is to be applied to resident passive income.
(7) No person shall be required to prepare and provide an RWT withholding certificate relating to any interest from which the person has in a tax year withheld RWT where—
- (a) all resident passive income is interest paid by the person under a financial arrangement, and the interest is not more than $50 in that tax year; or
- (b) the RWT withheld was from resident passive income that is interest, and the amount was required to be withheld by the person under section RE 7 or RE 8 of the Income Tax Act 2007, and the total amount of the resident passive income, being interest, paid by the person in that tax year to the recipient of the interest is no more than $50,—
unless the person is requested, by notice, by the recipient of the interest for such a certificate, in which case the certificate shall be prepared and provided to the recipient not later than 20 working days after receipt of that notice.
(8) An RWT withholding certificate must be retained by the person to whom it is provided for a period of 3 years after the end of the year to which it relates, unless the Commissioner otherwise permits.
(9) Where any resident passive income is paid to or derived (as applicable) by 2 or more persons jointly, any payer shall be entitled to treat those persons as 1 person and accordingly issue only 1 RWT withholding certificate in the name of any 1 or more of those persons who may be nominated by those persons for this purpose or, in the absence of any such nomination, in the name of those persons jointly.
(10) For the purposes of this section, an RWT withholding certificate shall be deemed to have been provided to a recipient where the certificate—
- (a) is given to the recipient personally; or
- (b) is sent by post addressed to the recipient at the recipient's last known place of abode or business; or
- (c) is given personally to any other person authorised to act on behalf of the recipient; or
- (d) is sent by post addressed to that other person at that other person's last known place of abode or business; or
- (e) is sent electronically to the recipient or to a person authorised to act on behalf of the recipient and the recipient or the authorised person agree to receiving the certificate this way.
(11) In this section, a dividend that is resident passive income paid by an RWT proxy as described in section RE 3(1)(c) of the Income Tax Act 2007 is treated as being interest.
Compare: 1976 No 65 s 327H
Section 25 heading: substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(1): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(1B): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(2)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 25(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 25(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(4)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(5): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(6): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(6)(a): amended (with effect on 1 April 2008), on 7 September 2010, by section 130(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 25(6)(b): amended (with effect on 1 April 2008), on 7 September 2010, by section 130(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 25(6)(c): amended (with effect on 1 April 2008), on 7 September 2010, by section 130(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 25(6)(d): substituted (with effect on 1 April 2010), on 7 September 2010 (applying for 2010–11 and later tax years), by section 130(4) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 25(6A): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(6B): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(7): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(7): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 25(7)(a): substituted, on 20 May 1999 (applying on and after 20 May 1999), by section 64(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 25(7)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(7)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 25(7)(a): amended, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 74(3) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 25(7)(b): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(8): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(9): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(10): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 25(10)(d): amended, on 17 October 2002 (applying to resident withholding certificates provided on and after 1 April 2002 that relate to interest or specified dividends paid in 2001–02 and subsequent income years), by section 74(4) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 25(10)(e): added, on 17 October 2002 (applying to resident withholding certificates provided on and after 1 April 2002 that relate to interest or specified dividends paid in 2001–02 and subsequent income years), by section 74(4) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 25(11): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

26 Records to be kept for RWT purposes

(1) Every person required, in accordance with the RWT rules, to pay RWT for resident passive income paid to or derived (as applicable) by any other person shall keep in English proper records sufficient to enable the Commissioner to ascertain readily at any time the following information in relation to each amount of resident passive income:
- (a) the amount of the resident passive income before withholding RWT:
- (b) the amount of RWT withheld:
- (c) the date on which the RWT was required to be withheld:
- (d) the full name and last known address of the recipient of the payment or the person deriving the resident passive income, as applicable:
- (e) in the case of a payment of interest, any number used by the person to identify the financial arrangement in relation to which the interest was paid:
- (f) such other information as the Commissioner may require.
(2) Every person liable under the Income Tax Act 2007 to pay RWT for an amount of resident passive income paid to or derived (as applicable) by any other person had that other person not held an RWT exemption certificate given under section RE 27 of that Act shall keep in English proper records in relation to such amount sufficient to enable the Commissioner to ascertain readily at any time the following information in relation to each such amount:
- (a) the amount and the date upon which the payment of RWT would have been required; and
- (b) the full name and last known address of the other person; and
- (c) the other person's tax file number.
(3) Every person required to keep records by virtue of the application of subsections (1) and (2) shall record at the end of each year, in relation to each recipient to whom interest or dividends treated as interest were paid by that person during that year, sufficient information to enable the Commissioner to ascertain readily—
- (a) the total amount of interest and dividends treated as interest paid; and
- (b) details of all other financial arrangements under which interest has been paid by that person to that recipient at any time during that year.
(4) Every person required by section 52 or section 54 to provide information to the Commissioner shall keep in English proper records to allow verification readily by the Commissioner of such information.
(5) Every person required by this section to retain records shall—
- (a) take all reasonable precautions for the safe custody of all records that the person is required to keep under this section; and
- (b) retain those records for not less than 7 years after the end of the year in which were made the payments to which they relate, except to the extent that—
  - (i) the Commissioner has given notice that retention is not required; or
  - (ii) those records are required by law to be delivered to any other person; or
  - (iii) the person is a company which has been liquidated; and
- (c) where the Commissioner so notifies the person in accordance with subsection (7), retain such of those records as may be specified by the Commissioner for such further period as the Commissioner may specify under that subsection.
(6) The Commissioner may, on application made in writing in that behalf, authorise any person, by notice, to keep such records required by this section as the Commissioner determines in a language other than English.
(7) The Commissioner may, by notice given before the expiry of the 7-year retention period specified in subsection (5), require a person to retain any records specified by the Commissioner for a further period not exceeding 3 years following the expiry of the 7-year period where—
- (a) the affairs of the person are or have been under audit or investigation by the Commissioner; or
- (b) the affairs of any person to whom the records relate are or have been under audit or investigation by the Commissioner; or
- (c) the Commissioner intends to conduct such an audit or investigation before the expiry of the retention period as so extended, or is actively considering any such audit or investigation.
Compare: 1976 No 65 s 327P; 1994 No 76 s 52
Section 26 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26(1)(a): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26(1)(b): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26(1)(c): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26(1)(d): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26(3)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 26(5)(b)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 26(5)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 26(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 26(7): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

27 Provision of tax file numbers

(1) Every recipient who receives resident passive income from which RWT must be withheld and who has a tax file number shall, within 10 working days of receiving a request, by notice, from the payer, provide the payer with the recipient's tax file number.
(2) Every non-exempt person who—
- (a) enters into any acquisition or disposition of the type specified in paragraphs (b) and (c) of section 53(1); or
- (b) receives a redemption payment of the type specified in paragraphs (b) and (d) of section 53(1),—
and who has a tax file number shall, within 10 working days of receiving a request, by notice, from the exempt person, provide the exempt person with the non-exempt person's tax file number.
Compare: 1976 No 65 ss 327ZB(2), 327ZD(2)
Section 27(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 27(1): amended, on 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 27(1): amended, on 21 December 2004, by section 125(b) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 27(2): 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).

28 Recipient of resident passive income to provide tax file number when RWT not withheld

A person who receives from a payment of resident passive income, that is interest, must provide their tax file number to the payer within 10 working days of receiving a request by notice from the payer, if no requirement to withhold RWT arises because—
- (a) the payment was not made by the payer in the course of, or furtherance of, a taxable activity:
- (b) section RE 10 of the Income Tax Act 2007 applies.
Section 28: substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

28B Notification of investors’ tax rates

A New Zealand resident who is an investor in a multi-rate PIE must provide their tax file number to the PIE within 1 month of the date of a request from the PIE for the number.
Section 28B: substituted, on 1 April 2010 (applying for 2010–11 and later income years), by section 611(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

28C Person advising retirement savings scheme of retirement scheme prescribed rate

A person who gives a notice that the retirement scheme prescribed rate for the person and an income year is less than 33% must include the person's tax file number in the notice.
Section 28C: inserted (with effect on 1 April 2007), on 19 December 2007, by section 192 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 28C: amended, on 1 October 2010, by section 42 of the Taxation (Budget Measures) Act 2010 (2010 No 27).

28D Information required from notified foreign investors

(1) In order to become a notified foreign investor in a foreign investment PIE, a non-resident person must provide the PIE with the following information:
- (a) their full name:
- (b) their date of birth, if applicable:
- (c) their home address in the country or territory where they reside for tax purposes:
- (d) the country code as prescribed by the Commissioner for the country or territory where they reside for tax purposes:
- (e) the equivalent of their tax file number in the country or territory where they reside for tax purposes, or a declaration if they are unable to provide this number:
- (f) their tax file number in New Zealand, if applicable.
(2) The Commissioner may add to or change the list of information requirements set out in subsection (1) from time to time.
Section 28D: inserted, on 29 August 2011, by section 157 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

29 Shareholder dividend statement to be provided by company

(1) A company that pays to a shareholder a dividend (not being a dividend treated as interest) from which RWT has been withheld, or a dividend with an imputation credit, an FDP credit, or a CTR credit attached or a conduit tax relief credit attached must give to the shareholder a shareholder dividend statement in a form approved by the Commissioner, showing—
- (a) the name of the company:
- (b) the date of payment of the dividend:
- (c) the name and address of the shareholder to whom the dividend is paid:
- (d) the amount of RWT withheld, if any:
- (e) the amount of NRWT withheld, if any:
- (f) the amount of the dividend paid to the shareholder:
- (g) the amount of any imputation credit attached to that dividend:
- (h) the aggregate of the amount of the dividend and the amount of any imputation credit attached to that dividend:
- (i) where an FDP credit is attached to the dividend, the information required to be included in the shareholder dividend statement in accordance with section 30:
- (ia) when a CTR credit is attached to the dividend, the information required to be included in the shareholder dividend statement in accordance with section 30A:
- (ib) the amount, if any, of the dividend paid to a retirement savings scheme as a retirement scheme contribution for the shareholder:
- (ic) the name of the retirement savings scheme to which any retirement scheme contribution was paid:
- (id) the amount, if any, of imputation credit used to satisfy a liability of the company for RSCT:
- (ie) the amount, if any, of imputation credit remaining after the company has used an imputation credit in satisfying a liability for RSCT:
- (j) such other information as may be required by the Commissioner.
(1B) An Australian ICA company must use, in a shareholder dividend statement, the term “New Zealand imputation credit” to describe the quantity referred to in subsection (1)(g).
(1C) The company must give the shareholder dividend statement to the shareholder—
- (a) at the time of payment of the dividend, if paragraph (b) does not apply; or
- (b) before the date that is 3 months after the time of emigration, if the company is treated under section FL 2 of the Income Tax Act 2007 (which relates to an emigrating company) as paying the dividend.
(2) A shareholder dividend statement shall be deemed to have been given to a shareholder where the statement—
- (a) is given to the shareholder personally; or
- (b) is sent by post addressed to the shareholder's usual or last known place of abode or business; or
- (c) is given personally to any person authorised to act on behalf of the shareholder; or
- (d) is sent by post addressed to that other person at that other person's last known place of abode or business.
Compare: 1976 No 65 s 394I
Section 29(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 29(1): amended, on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 213(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 29(1)(d): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 29(1)(e): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 29(1)(i): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 29(1)(ia): inserted, on 8 September 1999 (applying to dividends paid on or after 1 April 1998), by section 59(2) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
Section 29(1)(ia): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 29(1)(ib): inserted (with effect on 1 April 2007), on 19 December 2007, by section 193(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 29(1)(ic): inserted (with effect on 1 April 2007), on 19 December 2007, by section 193(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 29(1)(id): inserted (with effect on 1 April 2007), on 19 December 2007, by section 193(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 29(1)(id): amended, on 1 April 2008, by section 193(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 29(1)(ie): inserted (with effect on 1 April 2007), on 19 December 2007, by section 193(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 29(1)(ie): amended, on 1 April 2008, by section 193(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 29(1B): inserted (with effect on 1 April 2003), on 25 November 2003, by section 106 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 29(1B): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 29(1C): inserted, on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 213(2) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 29(1C)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

30 Statement to shareholder when FDP credit attached to dividend

Where an FDPA company attaches an FDP credit to a dividend under section OC 27 of the Income Tax Act 2007, the company shall include in the shareholder dividend statement required to be given in accordance with section 29, the following information:
- (a) the amount of the FDP credit:
- (b) the aggregate of—
  - (i) the dividend paid to the shareholder; and
  - (ii) the sum of the imputation credit and the FDP credit:
- (c) the aggregate of the imputation credit and the FDP credit.
Compare: 1976 No 65 s 394ZZB
Section 30 heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30(b)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30(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).

30A Statement to shareholder when CTR credit attached to dividend

Where a CTR company attaches a CTR credit to a dividend under section OD 20 of the Income Tax Act 2007, the company must include the following information in the shareholder dividend statement required by section 29:
- (a) [Repealed]
- (b) the amount of the CTR additional dividend paid under section LQ 5 of the Income Tax Act 2007:
- (c) the aggregate of—
  - (i) the dividend paid to the shareholder; and
  - (ii) the CTR additional dividend paid to the shareholder.
Section 30A: inserted, on 27 March 1998 (applying to dividends paid on or after 1 April 1998), by section 41(1) of the Taxation (Remedial Provisions) Act 1998 (1998 No 7).
Section 30A heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30A: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30A(a): repealed, on 8 September 1999 (applying on 1 April 1998), by section 60(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
Section 30A(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30A(c)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

30B Statement to share supplier when share user makes replacement payment under share-lending arrangement

A share user under a share-lending arrangement who pays a replacement payment to the share supplier must at the time of paying the replacement payment give to the share supplier a replacement payment statement in a form approved by the Commissioner showing—
- (a) the name of the share user:
- (b) the date on which the replacement payment is paid:
- (c) the name and address of the share supplier:
- (d) [Repealed]
- (e) the amount of the replacement payment after the RWT is withheld:
- (f) the amount of any imputation credit attached under section OB 64 of the Income Tax Act 2007 to the replacement payment:
- (g) the aggregate of the amount of any imputation credit referred to in paragraph (f) and the amount of the imputation credit arising under section RE 25 of the Income Tax Act 2007 for the share supplier from the amount of RWT withheld.
- (h) [Repealed]
Section 30B: inserted, on 1 July 2006, by section 214 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 30B(d): repealed (with effect on 1 July 2006), on 18 December 2006, by section 178 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 30B(e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30B(f): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30B(g): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30B(h): repealed (with effect on 1 July 2006), on 18 December 2006, by section 178 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

30C Credit transfer notice to share supplier and Commissioner when share user transfers imputation credit under share-lending arrangement

(1) A credit transfer notice may be issued by a share user under a share-lending arrangement when a dividend is paid for an original share, by complying with this section.
(2) A credit transfer notice must—
- (a) be in a form approved by the Commissioner:
- (b) show the amount of imputation credit, if any, and the amount of FDP credit, if any, attached to the dividend, if the dividend is derived by the share user:
- (c) state that any imputation credit and any FDP credit is to be transferred to the share supplier, if the dividend is derived by the share user:
- (d) attach a copy of the shareholder dividend statement for the dividend, if the dividend is derived by the share user:
- (e) be given to the relevant share supplier and the Commissioner when the dividend is paid or as soon as possible after it is paid.
Section 30C: inserted, on 1 July 2006, by section 214 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 30C(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 30C(2)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

31 Maori authority to give notice of amounts distributed

(1) A Maori authority that makes a taxable Maori authority distribution to a member must, at the time the distribution is made, give to the member a notice that contains the following details:
- (a) the name of the Maori authority:
- (b) the date the distribution is made:
- (c) the name and address, and the tax file number if the number is known by the Maori authority, of the member to whom the distribution is made:
- (d) the amount of the distribution made to the member, including what portion is a taxable distribution and what portion is a non-taxable distribution:
- (e) the amount of a Maori authority credit attached to the distribution or treated as being attached to the distribution under section RE 24 of the Income Tax Act 2007:
- (eb) the amount, if any, of the distribution paid to a retirement savings scheme as a retirement scheme contribution for the shareholder:
- (ec) the name of the retirement savings scheme to which any retirement scheme contribution was paid:
- (ed) the amount, if any, of Maori authority credit used to satisfy a liability of the company for RSCT:
- (ee) the amount, if any, of Maori authority credit remaining after the company has used an imputation credit in satisfying a liability for RSCT:
- (f) such other information as the Commissioner may require.
(2) A notice is treated as having been given to a member if the notice is—
- (a) given to the member personally; or
- (b) is sent by post to the member's usual or last known place of abode or business; or
- (c) is given personally to a person authorised to act on behalf of the member; or
- (d) is sent by post to the person at their last known place of abode or business.
Section 31: substituted, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 88(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 31(1)(e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 31(1)(eb): inserted (with effect on 1 April 2007), on 19 December 2007, by section 194(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 31(1)(ec): inserted (with effect on 1 April 2007), on 19 December 2007, by section 194(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 31(1)(ed): inserted (with effect on 1 April 2007), on 19 December 2007, by section 194(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 31(1)(ed): amended, on 1 April 2008, by section 194(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 31(1)(ee): inserted (with effect on 1 April 2007), on 19 December 2007, by section 194(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 31(1)(ee): amended, on 1 April 2008, by section 194(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

31B Notification requirements for PIEs

(1) An entity choosing under section HM 71 or HM 71B of the Income Tax Act 2007 to become a PIE or a foreign investment PIE, as applicable must notify the Commissioner of the election. The notice must be in the prescribed electronic format.
(2) A PIE choosing under section HM 29 of that Act to cancel PIE status must notify the Commissioner of the election. The notice must be in the prescribed electronic format and be provided within 1 month of the cancellation of PIE status.
Section 31B: substituted, on 1 April 2010 (applying for 2010–11 and later income years), by section 613(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 31B(1): amended, on 29 August 2011, by section 158(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 31B(1): amended, on 29 August 2011, by section 158(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

31C Notification requirements for multi-rate PIEs

(1) This section sets out the notice requirements for a multi-rate PIE in relation to its investors or a proxy for investors in a multi-rate PIE. The notices must contain the information that the Commissioner considers relevant for a calculation period.
(2) For an exiting investor and a PIE that calculates and pays tax using the quarterly calculation option under section HM 43 of the Income Tax Act 2007, the notice must be provided for each calculation period in which the exit period falls. The notice must be given by the end of the month following the quarter in which the exit period ends.
(2B) Subsection (2C) applies when a PIE that calculates and pays tax using the quarterly calculation option makes a voluntary payment of tax under section HM 45 of that Act in relation to an exiting investor.
(2C) Despite subsection (2), the PIE may provide the notice referred to in subsection (2) by 30 June after the end of the tax year, as if it were a notice described in subsection (3).
(3) For an investor not referred to in subsection (2) who invests in a PIE that calculates and pays tax using the provisional tax calculation option under section HM 44 of that Act, the PIE must notify the investor—
- (a) by 31 May after the end of the tax year, if the PIE is not a superannuation fund or retirement savings scheme and has an income year ending before 31 May; or
- (b) by 30 June after the end of the tax year, if the PIE is a superannuation fund or retirement savings scheme and has an income year ending before 30 June; or
- (c) within 2 months after the end of the PIE's income year, if neither of paragraphs (a) and (b) applies.
(4) For an investor not referred to in subsections (2) and (3) who invests in a PIE that calculates and pays tax using the quarterly or exit calculation options under sections HM 42 and HM 43 of that Act, the PIE must notify the investor—
- (a) by 31 May after the end of the tax year, if the PIE is not a superannuation fund or retirement savings scheme; or
- (b) by 30 June after the end of the tax year, if the PIE is a superannuation fund or retirement savings scheme.
(5) The PIE must, at least once in a tax year, ask an investor to provide their tax rate under sections HM 56 to HM 59 of that Act. However, this subsection does not apply in relation to a foreign investment PIE and a notified foreign investor.
(6) The PIE must ask a person when they become an investor to provide their tax file number to the PIE. For each investor for whom no tax file number is held, the PIE must, at least once in a tax year, ask the investor to provide their tax file number.
(7) A foreign investment PIE must ask a person who is a notified foreign investor in the PIE at least once a year to confirm that—
- (a) their status requirements under section HM 55D(3) of the Income Tax Act 2007 are met; and
- (b) their information details required under section 28D(1) are unchanged.
(8) If the PIE receives no response to its request under subsection (7), they may continue to treat the investor as a notified foreign investor, if that is their existing treatment.
Section 31C: inserted, on 1 April 2010 (applying for 2010–11 and later income years), by section 613(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 31C(2B): inserted, on 29 August 2011, by section 159(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 31C(2C): inserted, on 29 August 2011, by section 159(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 31C(3): substituted, on 1 April 2011, by section 144 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 31C(4): substituted, on 1 April 2011, by section 144 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 31C(5): amended, on 29 August 2011, by section 159(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 31C(7): added, on 29 August 2011, by section 159(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 31C(8): added, on 29 August 2011, by section 159(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

32 Records of specified charitable, benevolent, philanthropic, or cultural bodies

(1) All gift-exempt bodies must keep in New Zealand sufficient records in the English language to enable the Commissioner to determine both the sources of donations made to them and the application, within New Zealand or within a country or territory outside New Zealand, of their funds.
(2) Notwithstanding subsection (1), the Commissioner, in writing, may authorise a gift-exempt body to keep those records in a language other than English if the gift-exempt body applies in writing to the Commissioner for the authorisation.
Section 32: substituted, on 2 September 1996 (applying to 1996–97 and subsequent income years), by section 41 of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).

32A Records to be provided by employer who contributes to superannuation fund

(1) Upon the request of a member or a trustee of a superannuation fund acting on a member's behalf, a member's employer, or a member's past employer, must provide the member or trustee with a record of all employer's superannuation cash contributions made by the employer on the member's behalf in each of the 4 tax years before the tax year in which a withdrawal, being one to which section CS 1 of the Income Tax Act 2007 applies, is made.
(2) A request must be made by notice.
(3) A person who receives a request must provide the information requested, to the extent it is held or can be accessed, no later than 20 working days after the date on which the request is made.
(4) When calculating the superannuation fund's income under section CS 1 of the Income Tax Act 2007, the member and the trustee are entitled to rely on information provided under this section as being correct, and the information provided is treated as being correct unless the member or the trustee has reasonable grounds for believing that the information provided is not correct.
Section 32A: inserted, on 25 September 2000 (applying on and after 14 September 2000), by section 35(1) of the Taxation (FBT, SSCWT and Remedial Matters) Act 2000 (2000 No 34).
Section 32A(1): amended (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 614(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 32A(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 32A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 32A(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 32A(4): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 32A(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

32B Certification requirements for withdrawals subject to section CS 1 of Income Tax Act 2007

[Repealed]
Section 32B: repealed, on 1 April 2011, by section 132 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

32C Certification requirements for transfers from superannuation funds

[Repealed]
Section 32C: repealed, on 1 April 2011, by section 133 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

32D Disclosure requirements for purpose of continuity provisions and public unit trusts

(1) Upon the request of a trustee of a public unit trust, a unit holder of the public unit trust must provide the trustee with a written statement of persons associated with the unit holder.
(2) A request must be made by notice.
(3) A unit holder who receives a request must provide the statement no later than 20 working days after the date on which the request is made.
(4) The trustee is entitled to rely on the statement as being correct, and the statement is treated as being correct, unless the trustee has reasonable grounds for believing that the statement provided is not correct.
Section 32D: inserted, on 24 October 2001 (applying to 2001–02 and subsequent income years), by section 191(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 32D heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 32D(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 32D(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Resident passive income

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

32E Applications for RWT exemption certificates

(1) A person listed in subsection (2) may apply to the Commissioner for an RWT exemption certificate.
(2) The persons are—
- (a) a registered bank:
- (b) a building society:
- (c) the Public Trust or a company that would be a member of the same wholly-owned group of companies as the Public Trust, if it were a company for the purposes of this Act:
- (d) the Māori Trustee:
- (e) a statutory trustee company:
- (eb) a portfolio investment entity:
- (ec) the trustee of the Niue International Trust Fund:
- (ed) the trustee of the Tokelau International Trust Fund:
- (f) a person whose main business is—
  - (i) borrowing money or accepting deposits, or receiving credit or selling a credit instrument; and
  - (ii) lending money or granting credit, or buying or discounting a credit instrument:
- (g) a person that is—
  - (i) a nominee company subject to practice rules made by the Council of the New Zealand Law Society under section 96 of the Lawyers and Conveyancers Act 2006 and operated by a barrister and solicitor or an incorporated law firm; or
  - (ii) a broker’s nominee company to which the Securities Act (Contributory Mortgage) Regulations 1988 apply:
- (h) a practitioner within the meaning of the Lawyers and Conveyancers Act 2006 or incorporated firm within the meaning of that Act in relation to the operation of their trust account which is an account maintained under section 112 of that Act:
- (i) a person—
  - (i) who has met their obligation to file a return of income under the Inland Revenue Acts within the time allowed; and
  - (ii) whose annual gross income for the tax year for which they last filed a return of income is more than $2,000,000:
- (j) a person in an accounting year who reasonably believes their annual gross income for the tax year that corresponds to the next accounting year will be more than $2,000,000:
- (k) a person who derives in a tax year an amount that is exempt income under sections CW 38(2), CW 39(2), CW 40 to CW 52, and CW 63 of the Income Tax Act 2007 in relation to their activities in the capacity in which they derive the exempt income:
- (kb) a Board of Trustees that is constituted under Part 9 of the Education Act 1989 and is not carried on for the private pecuniary profit of any individual:
- (kc) a tertiary education institution that is established under Part 14 of the Education Act 1989 and is not carried on for the private pecuniary profit of any individual:
- (l) a person to whom section DV 8 of the Income Tax Act 2007 applies and who would, but for that section, have net income of an amount less than the amount set out in the section for their most recently ended accounting year.
(3) The person must apply in writing to the Commissioner, and the application must—
- (a) state the basis of exemption under subsection (2); and
- (b) include a declaration by the person or an officer authorised by them that they come within the basis of exemption.
(4) The person must provide further information in relation to the application as the Commissioner requires.
Compare: 2004 No 35 s NF 9(1)–(3)
Section 32E: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 32E(2)(d): amended, on 1 July 2009, pursuant to section 30(2)(a) of the Māori Trustee Amendment Act 2009 (2009 No 12).
Section 32E(2)(ec): inserted, on 6 October 2009, by section 616(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 32E(2)(ed): inserted, on 6 October 2009, by section 616(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 32E(2)(i)(ii): substituted (with effect on 1 April 2008), on 6 October 2009, by section 616(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 32E(2)(kb): inserted, on 1 July 2008, by section 55 of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section 32E(2)(kc): inserted, on 1 July 2008, by section 55 of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).

32F Calculation of annual gross income when threshold met

For the purposes of section 32E(2)(i), when the person is part of a group of companies, the person’s annual gross income is determined by—
- (a) including the total annual gross income in the tax year of other group companies; and
- (b) excluding an amount of assessable income derived by the company or another company in the same group from a transaction or series of related or connected transactions with another company in the group.
Compare: 2004 No 35 s NF 9(8), (10)
Section 32F: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

32G Evidence of annual gross income and consequences of failure to meet threshold

(1) This section applies when a person’s application for an RWT exemption certificate is based on their meeting the requirements in section 32E(2)(j).
(2) The person must provide evidence to satisfy the Commissioner of their annual gross income for the accounting year. They must provide the evidence within the 3-month period after the end of the accounting year.
(3) For the purposes of subsection (2), the Commissioner may require further evidence, and also for the purposes of section 32L.
(4) If the person’s annual gross income for the tax year referred to in section 32E(2)(j) is less than $2,000,000, they are liable for late payment penalties in relation to an amount received or derived by them that would have been withheld under the RWT rules, had they not held an RWT exemption certificate. Section 139B applies to the person as if—
- (a) they had failed to withhold an amount of tax; and
- (b) the default occurred on each day on which they received or derived a payment from which RWT would otherwise have been withheld.
(5) In the calculation of estimated annual gross income of a company that anticipates that it will be part of a group of companies for the tax year referred to in section 32E(2)(j), the estimated annual gross income of all other group companies is included.
(6) Despite subsection (5), in the calculation of the annual gross income of a company for the purposes of this section, an amount of income derived by them or another company in the same group of companies from a transaction or series of related or connected transactions with another company in the group is excluded.
(7) Despite subsections (2) and (4), the Commissioner may provide an RWT exemption certificate to, or allow it to be retained by, a person who does not meet the requirements of section 32E(2)(j) if the Commissioner considers that the failure is solely a consequence of extraordinary circumstances that are—
- (a) beyond the person’s reasonable control; and
- (b) unlikely to be repeated in later accounting years.
(8) For the purposes of subsection (6), the Commissioner may remit some or all of a late payment penalty if the Commissioner considers that the failure is solely a consequence of extraordinary circumstances that the person could not reasonably be expected to have foreseen.
Compare: 2004 No 35 s NF 9(6), (7), (9)–(11)
Section 32G: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

32H Providing RWT exemption certificate when person meets requirements

(1) This section applies when the Commissioner has received an application for an RWT exemption certificate from a person who meets the requirements of section 32E.
(2) The Commissioner must provide the certificate to the person, setting out the person’s tax file number. The certificate is valid from the starting date set out in the certificate.
(3) The Commissioner may determine that a person’s application should have an end date, and this date must be set out in the certificate.
(4) The Commissioner may provide a replacement certificate if an original certificate is lost or destroyed.
Compare: 2004 No 35 s NF 9(4), (5)
Section 32H: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

32I Providing RWT exemption certificate to person who does not meet requirements

(1) Despite section 32H, the Commissioner may provide an RWT exemption certificate for a period to a person who does not meet the requirements in section 32E(2) if the person—
- (a) will, or is likely to, have for the period, total deductions under the Income Tax Act 2007 that are not less than the total amount of assessable income of the person for the period; or
- (b) would have, or would likely have, in a part of a tax year that falls in the period, total tax credits under section LB 3 of the Income Tax Act 2007 for resident passive income that are more than the income tax liability of the person for the tax year by an amount not less than $500.
(2) Despite subsection (1), the Commissioner may not provide an RWT exemption certificate to a person unless they have applied in writing as described in section 32E(3), and include in the application a set of budgeted accounts with details, for the period, of the person’s projected—
- (a) total amount of assessable income:
- (b) total deductions:
- (c) tax credits for resident passive income:
- (d) income tax liability.
(3) For the purposes of subsection (2), the Commissioner may require the person to provide further information.
(4) A certificate provided under this section is cancelled under section 32L at the expiry date set out in the certificate.
(5) If a person provided with a certificate under this section notifies another person that they hold the certificate, the notification must include a copy of the certificate.
Compare: 2004 No 35 s NF 9(12)–(14)
Section 32I: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

32J RWT exemption certificates for unincorporated bodies

(1) This section applies when the Commissioner provides an RWT exemption certificate to an unincorporated body under section RE 30 of the Income Tax Act 2007.
(2) The certificate must name the body as the holder. If the body is a trustee, the certificate must name the trust as the holder.
(3) No member of the body can be provided with an RWT exemption certificate in relation to the taxable activity carried on by the body.
(4) For the purposes of the RWT rules, a notice to the body as holder is treated as served on the body and on each member of the body.
Compare: 2004 No 35 s NF 10(1)(a), (d), (3)
Section 32J: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

32K Failing to meet basis of exemption

(1) This section applies when a holder of an RWT exemption certificate no longer meets the requirements on which their exemption is based.
(2) If the holder becomes aware that they no longer meet the requirements, they must notify the Commissioner within a period of 5 days after the day on which they became aware, and they must deliver the certificate to the Commissioner.
(3) The Commissioner may ask the holder to provide the full name and last known address of all persons to whom they have shown the certificate for the purposes of obtaining an exemption from withholding the amount of tax from a payment of resident passive income. The person must respond to the Commissioner’s request within 5 days.
Compare: 2004 No 35 s NF 11(1)
Section 32K: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

32L Cancellation of RWT exemption certificates

(1) The Commissioner may cancel a person’s RWT exemption certificate at any time, and notify any person of the fact of the cancellation, when—
- (a) the Commissioner reasonably believes the person no longer meets the requirements on which their exemption is based; or
- (b) the person did not meet the requirements on which their exemption was based and obtained the certificate through misleading information; or
- (c) the person should not have been provided with the certificate; or
- (d) the person’s exemption was based on a ground set out in section 32E(2)(i) or (j), and the evidence provided under section 32G—
  - (i) shows the person did not meet the threshold; or
  - (ii) is unsatisfactory; or
  - (iii) is materially incorrect or misleading; or
- (e) the person is liable for income tax that remains unpaid by the due date for payment.
(2) If the Commissioner cancels a certificate under subsection (1), the Commissioner must notify the person who must deliver the certificate to the Commissioner within a period of 5 days after the date of notification. The person must also comply with a request under section 32K(3) if asked by the Commissioner.
(3) Despite subsection (1), if the Commissioner considers that a person referred to in subsection (1)(a) to (d) is a person to whom section 32G applies and who has a further basis of exemption apart from that set out in the certificate, the Commissioner must not cancel the certificate except to provide a substitute certificate that has immediate effect.
(4) A person who receives a notice under subsection (2) must, within a period of 5 days after the date of receipt, notify all persons to whom they have shown the certificate for the purposes of obtaining an exemption under the RWT rules and from whom they expect to receive further payments of resident passive income of the cancellation.
(5) The Commissioner must publish in the Gazette—
- (a) on or before 30 June in each tax year—
  - (i) a list of all certificates cancelled in the previous tax year, other than a certificate held by a person before cancellation that was later reissued to the person; and
  - (ii) a list of all certificates provided during the previous tax year to a person who had previously held a certificate, other than a certificate provided to a person who previously held a certificate that was cancelled; and
- (b) in April, July, October, and January (the month of publication)—
  - (i) a list of all certificates cancelled during the 3-month period immediately before the month of publication, other than a certificate held by a person before cancellation that was later reissued to the person in the 3-month period; and
  - (ii) a list of all certificates provided during the 3-month period immediately before the month of publication to a person who had previously held a certificate, other than a certificate provided to a person who previously in the 3-month period held a certificate that was cancelled.
(6) The Commissioner may publish a list referred to in subsection (5) by electronic means at any time after the publication referred to in that subsection.
(7) A person who is required to deliver an RWT exemption certificate to the Commissioner must deliver all original certificates provided to them by the Commissioner.
(8) An RWT exemption certificate ceases to be valid on the 5th working day after the date of publication in the Gazette referred to in subsection (5). For a person who is notified of a cancellation by the Commissioner or by the previous holder of a certificate, a certificate ceases to be valid after a period of 5 working days from the date of notification.
Compare: 2004 No 35 s NF 11(2)–(9)
Section 32L: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Non-resident passive income

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

32M Persons with approved issuer status

(1) A person who borrows, has borrowed, or will borrow money is eligible to elect to pay approved issuer levy in relation to a security for the purposes of—
- (a) the NRWT rules:
- (b) an exemption under a double tax agreement.
(2) For the purposes of subsection (1), the person elects to pay approved issuer levy in relation to a security by—
- (a) either being an approved issuer or becoming an approved issuer under subsection (2B); and
- (b) applying under section 86G of the Stamp and Cheque Duties Act 1971 to register the security; and
- (c) paying the amount of the levy for the security under section 86I of that Act.
(2B) To become an approved issuer, the person must notify the Commissioner that they wish to have approved issuer status.
(3) The Commissioner may revoke a person’s approved issuer status at a particular time if—
- (a) the Commissioner considers that the person has been responsible for serious default or neglect in complying with their obligations under the Inland Revenue Acts in the 2-year period leading up to that time; or
- (b) the person asks for revocation of the status.
(4) The Commissioner must notify the person of a revocation under subsection (3).
(4B) If the Commissioner revokes a person's approved issuer status under subsection (3) within 20 working days of having been notified under subsection (2B), the revocation applies from the date of notification.
(5) Despite subsection (3), the person continues to have approved issuer status for the purposes of the NRWT rules, an exemption under a double tax agreement, and Part 6B of the Stamp and Cheque Duties Act 1971, as applicable in relation to a payment of interest made after the date of revocation for money lent to the person under a registered security while the person was an approved issuer and before the date of the revocation.
Compare: 2004 No 35 ss NG 5–NG 7
Section 32M: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 32M(1): substituted (with effect on 1 August 2010), on 21 December 2010, by section 145(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 32M(2): substituted (with effect on 1 August 2010), on 21 December 2010, by section 145(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 32M(2B): inserted (with effect on 1 August 2010), on 21 December 2010, by section 145(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 32M(4B): inserted (with effect on 1 August 2010), on 21 December 2010, by section 145(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 32M(5): amended (with effect on 1 August 2010), on 21 December 2010, by section 145(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Foreign dividends

[Repealed]

Heading: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 617(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

32N Information requirements when payments for foreign dividends reduced

[Repealed]
Section 32N: repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 617(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Returns, etc

33 Returns of income

(1) In each tax year, a taxpayer, other than a taxpayer to whom section 33A applies or a multi-rate PIE that calculates income tax using the exit calculation or quarterly calculation option under sections HM 42 and HM 43 of the Income Tax Act 2007, must furnish to the Commissioner a return of income in the prescribed form for the preceding tax year, together with such other particulars as may be prescribed.
(1B) In an income year, a trust, society or institution to which section CW 41 or CW 42 of the Income Tax Act 2007 applies, may furnish to the Commissioner a return of income in the prescribed form for the preceding tax year, together with such other particulars as may be prescribed if the trust, society or institution receives a taxable Maori authority distribution.
(1C) A multi-rate PIE or a proxy for an investor in the entity that calculates income tax using the exit calculation or quarterly calculation options under sections HM 42 and HM 43 of that Act must provide returns for which the entity is responsible under section 57B.
(2) A return must contain a notice of the assessment required to be made under section 92.
(3) Subsection (2) does not apply if subsection (1B) applies.
(4) The nominated company for a consolidated group is treated as a taxpayer for the purposes of this section. A company that is a member of a consolidated group in a tax year must not provide a separate return for a tax year, but this restriction applies only to a tax year, or a part of a tax year, in which the company is part of the group.
Section 33: substituted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 192(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 33 heading: amended (with effect on 1 October 2007), on 19 December 2007, by section 196(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 33 heading: amended, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 89(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 33(1): substituted, on 1 April 2010 (applying for 2010–11 and later income years), by section 618(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 33(1B): inserted, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 89(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 33(1B): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33(1B): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33(1C): substituted, on 1 April 2010 (applying for 2010–11 and later income years), by section 618(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 33(3): added, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 89(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 33(4): added, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

33A Annual returns of income not required

(1) A natural person is not required to furnish a return of income for a tax year and will not receive an income statement from the Commissioner for the year if, in the corresponding income year, the person—
- (a) had assessable income for the tax year that was derived only from—
  - (i) income from employment that is subject to the PAYE rules; or
  - (ii) interest or a dividend that is subject to the RWT rules; or
  - (iii) interest or a dividend that does not have a New Zealand source; or
  - (iiib) a taxable Maori authority distribution; or
  - (iiic) a personal service rehabilitation payment for a claimant under the Accident Compensation Act 2001; or
  - (iv) a source or sources other than those listed in subparagraphs (i) to (iiic) and the total amount derived is $200 or less; and
- (b) derives a total of $200 or less of—
  - (i) income that is subject to the PAYE rules in relation to which the person's obligations under those rules are not met; and
  - (ii) [Repealed]
  - (iii) income from employment from which the earner premium or earner levy is not withheld or deducted correctly; and
  - (iv) interest or a dividend that is resident passive income to which section RE 3(1)(c) of the Income Tax Act 2007 applies (other than interest for which an RWT withholding certificate did not have to be prepared under section 25(7)), from which RWT has been withheld at a rate other than that specified in—
    - (AA) [Repealed]
    - (AAA) Schedule 1, Part D, table 2, row 5 or 6 of the Income Tax Act 2007 if that person's annual gross income is more than $14,000 but not more than $48,000; or
    - (A) Schedule 1, Part D, table 2, row 4 of the Income Tax Act 2007 if that person’s annual gross income is more than $48,000 but not more than $70,000; or
    - (BA) [Repealed]
    - (B) Schedule 1, Part D, table 2, row 1, 2, or 3 of the Income Tax Act 2007 if that person’s annual gross income is more than $70,000; and
  - (v) income from employment being extra emoluments from which tax has been withheld at a rate other than that specified in—
    - (AA) [Repealed]
    - (AAA) Schedule 2, Part B, row 2 of the Income Tax Act 2007 if that person's annual gross income is more than $14,000 but not more than $48,000; or
    - (A) Schedule 2, Part B, table 1, row 3 of the Income Tax Act 2007 if that person's annual gross income is more than $48,000 but not more than $70,000; or
    - (BA) [Repealed]
    - (B) Schedule 2, Part B, table 1, row 4 of the Income Tax Act 2007 if that person's annual gross income is more than $70,000; and
  - (vi) income from employment being secondary employment earnings from which tax has been withheld at a rate other than that specified in—
    - (AA) [Repealed]
    - (AAA) Schedule 2, Part A, clause 4 of the Income Tax Act 2007 if that person's annual gross income is more than $14,000 but not more than $48,000; or
    - (A) Schedule 2, Part A, clause 5 of the Income Tax Act 2007 if that person's annual gross income is more than $48,000 but not more than $70,000; or
    - (BA) [Repealed]
    - (B) Schedule 2, Part A, clause 6 of the Income Tax Act 2007 if that person's annual gross income is more than $70,000; and
  - (via) dividends if that person's annual gross income is more than $70,000; and
  - (vib) taxable Maori authority distributions if the person's annual gross income is more than $48,000; and
  - (vii) interest, dividends, or taxable Maori authority distributions, if the person is required to pay financial support in the tax year under the Child Support Act 1991; and
  - (viii) [Repealed]
  - (ix) salary or wages from employment as an election day worker, if the worker has used the “EDW” tax code; and
  - (ixa) salary or wages from employment as a casual agricultural employee, if the employee has used the “CAE” tax code; and
  - (ixb) [Repealed]
  - (ixc) [Repealed]
  - (x) interest or a dividend that—
    - (A) does not have a New Zealand source; and
    - (B) was not resident passive income to which section RE 3(1)(c) of the Income Tax Act 2007 applies; and
  - (xi) attributed PIE income that is not excluded income; and
- (c) does not receive income from employment from which an amount of tax is withheld or deducted and the amount is determined in whole or in part by a special tax code certificate issued under section 24F; and
- (d) is not issued a family notice of entitlement for any part of the tax year; and
- (e) is not living in a marriage, civil union, or de facto relationship, with a person who is issued with a family notice of entitlement for any part of the tax year; and
- (f) or the person with whom the natural person lives in a marriage, civil union, or de facto relationship, is not paid by the chief executive of the administering department a family assistance credit for which the amount of family credit abatement under section MD 13 of the Income Tax Act 2007 is greater than zero; and
- (g) [Repealed]
- (h) [Repealed]
- (i) [Repealed]
- (j) [Repealed]
(1B) A natural person is not required to furnish a return of income for a tax year and will not receive an income statement from the Commissioner for the year if, in the corresponding income year, the person is a non-resident seasonal worker employed under the recognised seasonal employment scheme.
(2) Subsection (1) does not apply to a natural person who, in the tax year—
- (a) is a non-resident; or
- (b) is a provisional taxpayer; or
- (c) is not a cash basis person; or
- (cb) [Repealed]
- (d) received total income of more than $200 that included—
  - (i) a schedular payment, if it is not—
    - (A) an amount or proportion of a schedular payment for which the Commissioner has made a determination under section RD 8(3) of the Income Tax Act 2007:
    - (B) income that is a personal service rehabilitation payment for a claimant under the Accident Compensation Act 2001:
  - (ii) beneficiary income; or
- (db) [Repealed]
- (e) has a tax loss or tax loss component, other than a tax loss component under section LE 2 of the Income Tax Act 2007; or
- (f) has a loss balance; or
- (g) has carried forward to the income year a tax credit under section LE 3 of the Income Tax Act 2007; or
- (h) held an RWT exemption certificate under section 32E at any time in the tax year; or
- (i) [Repealed]
- (j) [Repealed]
- (k) [Repealed]
- (kb) [Repealed]
- (l) [Repealed]
- (m) [Repealed]
- (n) [Repealed]
- (o) [Repealed]
(2B) Subsection (1) does not apply to a natural person who, at any time,—
- (a) is required under section 44 to furnish a return of income for the tax year; or
- (b) leaves New Zealand and contacts the Commissioner for an assessment for the tax year; or
- (c) is a person who the Commissioner considers should furnish a return of income for the tax year.
(3) A person to whom subsection (2) or subsection (2B) applies for a tax year is required to furnish a return of income for that year and is not a person to whom an income statement is required to be issued.
(4) Subject to section 80D, the Commissioner may not issue an income statement to a person to whom subsection (1) applies.
(5) The Commissioner may issue an income statement to a natural person to whom none of section 33A(1), (2) and (2B) applies.
Section 33A: substituted, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 9(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 33A heading: amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 193(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 33A(1): substituted, on 8 September 1999 (applying to 1999–2000 and subsequent income years), by section 61(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
Section 33A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(1)(a): substituted, on 17 October 2002 (applying on and after 17 October 2002), by section 75(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 33A(1)(a): amended (with effect on 1 April 2005), on 18 December 2006, by section 183 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 33A(1)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(1)(a)(iii): amended, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 75(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 33A(1)(a)(iiib): inserted (with effect on 26 March 2003), on 25 November 2003 (applying for 2004–05 and subsequent income years), by section 107(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 33A(1)(a)(iiic): substituted, on 1 July 2008, by section 197(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 33A(1)(a)(iiic): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 33A(1)(a)(iv): added, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 75(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 33A(1)(a)(iv): amended, on 1 July 2008, by section 197(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 33A(1)(a)(iv): amended (with effect on 26 March 2003), on 25 November 2003 (applying for 2004–05 and subsequent income years), by section 107(3) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 33A(1)(b)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(1)(b)(ii): repealed, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 33A(1)(b)(iii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(b)(iii): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
Section 33A(1)(b)(iv): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(b)(iv)(AA): repealed, on 1 April 2009 (applying for 2009–10 income year and later income years), by section 17(1)(a) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 33A(1)(b)(iv)(AAA): inserted, on 1 April 2010 (applying for 2010–11 and later income years), by section 134(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 33A(1)(b)(iv)(A): amended, on 1 April 2010 (applying for 2010–11 and later income years), by section 134(2) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 33A(1)(b)(iv)(A): amended, on 1 April 2009 (applying for 2009–10 income year and later income years), by section 17(1)(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 33A(1)(b)(iv)(A): amended (with effect on 1 April 2008), on 29 May 2008, by section 56(a) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section 33A(1)(b)(iv)(BA): repealed, on 1 April 2009 (applying for 2009–10 income year and later income years), by section 17(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 33A(1)(b)(iv)(B): amended, on 1 April 2010 (applying for 2010–11 and later income years), by section 134(3) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 33A(1)(b)(iv)(B): amended (with effect on 1 April 2008), on 29 May 2008 (applying for 2008–09 income year and later income years), by section 10(1)(d) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section 33A(1)(b)(iv)(B): amended (with effect on 1 April 2008), on 29 May 2008, by section 56(b) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section 33A(1)(b)(v): substituted, on 24 December 1999 (applying to 2000–2001 and subsequent income years), by section 16(1) of the Taxation (Tax Rate Increase) Act 1999 (1999 No 143).
Section 33A(1)(b)(v)(AA): repealed, on 1 April 2009 (applying for 2009–10 income year and later income years), by section 17(1)(d) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 33A(1)(b)(v)(AAA): inserted, on 1 April 2010 (applying for 2010–11 and later income years), by section 134(4) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 33A(1)(b)(v)(A): amended, on 1 April 2010 (applying for 2010–11 and later income years), by section 134(5) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 33A(1)(b)(v)(A): amended, on 1 April 2009 (applying for 2009–10 income years and later income years), by section 17(1)(e) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 33A(1)(b)(v)(A): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(b)(v)(BA): repealed, on 1 April 2009 (applying for 2009–10 income year and later income years), by section 17(1)(f) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 33A(1)(b)(v)(B): amended, on 1 April 2010 (applying for 2010–11 and later income years), by section 134(6) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 33A(1)(b)(v)(B): amended (with effect on 1 April 2008), on 29 May 2008 (applying for 2008–09 income year and later income years), by section 10(1)(h) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section 33A(1)(b)(v)(B): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(b)(vi): substituted, on 24 December 1999 (applying to 2000–2001 and subsequent income years), by section 16(1) of the Taxation (Tax Rate Increase) Act 1999 (1999 No 143).
Section 33A(1)(b)(vi)(AA): repealed, on 1 April 2009 (applying for 2009–10 income year and later income years), by section 17(1)(g) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 33A(1)(b)(vi)(AAA): inserted, on 1 April 2010 (applying for 2010–11 and later income years), by section 134(7) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 33A(1)(b)(vi)(A): amended, on 1 April 2009 (applying for 2009–10 income year and later income years), by section 17(1)(h) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 33A(1)(b)(vi)(A): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(b)(vi)(BA): repealed, on 1 April 2009 (applying for 2009–10 income year and later income years), by section 17(1)(i) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 33A(1)(b)(vi)(B): amended (with effect on 1 April 2008), on 29 May 2008 (applying for 2008–09 income year and later income years), by section 10(1)(l) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section 33A(1)(b)(vi)(B): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(b)(via): inserted, on 24 December 1999 (applying to 2000–2001 and subsequent income years), by section 16(1) of the Taxation (Tax Rate Increase) Act 1999 (1999 No 143).
Section 33A(1)(b)(via): amended (with effect on 1 April 2008), on 29 May 2008 (applying for 2008–09 income year and later income years), by section 10(1)(m) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section 33A(1)(b)(vib): inserted, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 90(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 33A(1)(b)(vib): amended, on 1 April 2009 (applying for 2009–10 income year and later income years), by section 17(1)(j) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
Section 33A(1)(b)(vii): 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 33A(1)(b)(vii): amended, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 90(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 33A(1)(b)(viii): repealed, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 33A(1)(b)(ixa): inserted, on 10 October 2000 (applying on and after 1 April 1999), by section 61(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
Section 33A(1)(b)(ixb): repealed (with effect on 1 April 2009), on 21 December 2010 (applying for 2009–10 and later income years), by section 146(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 33A(1)(b)(ixc): repealed (with effect on 1 April 2008), on 21 December 2010 (applying for 2008–09 and later income years), by section 146(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 33A(1)(b)(x)(B): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(b)(xi): added, on 1 October 2007, by section 53 of the Taxation (KiwiSaver and Company Tax Rate Amendments) Act 2007 (2007 No 19).
Section 33A(1)(b)(xi): amended (with effect on 1 April 2010), on 21 December 2010 (applying for 2010–11 and later income years), by section 146(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 33A(1)(c): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(d): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(1)(e): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(e): amended, on 1 April 2007, by section 3(2) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 33A(1)(e): amended, on 26 April 2005, by section 3(1) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 33A(1)(e): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(1)(f): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(1)(f): amended, on 1 April 2007, by section 3(2) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 33A(1)(f): amended, on 26 April 2005, by section 3(1) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 33A(1)(g): repealed, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 33A(1)(h): repealed, on 7 March 2010, by section 28(2) of the Student Loan Scheme (Exemptions and Miscellaneous Provisions) Amendment Act 2010 (2010 No 3).
Section 33A(1)(i): repealed, on 7 March 2010, by section 28(2) of the Student Loan Scheme (Exemptions and Miscellaneous Provisions) Amendment Act 2010 (2010 No 3).
Section 33A(1)(j): repealed (with effect on 1 April 2008), on 21 December 2010 (applying for 2008–09 and later income years), by section 146(4) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 33A(1B): inserted (with effect on 1 April 2008), on 21 December 2010 (applying for 2008–09 and later income years), by section 146(5) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 33A(2): substituted, on 8 September 1999 (applying to 1999–2000 and subsequent income years), by section 61(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
Section 33A(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(2)(a): substituted (with effect on 1 April 2009), on 21 December 2010 (applying for 2009–10 and later income years), by section 146(6) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 33A(2)(cb): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(d): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(d)(i): substituted, on 1 July 2008, by section 197(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 33A(2)(d)(i)(B): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 33A(2)(db): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(e): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(f): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(g): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(h): substituted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(i): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(2)(j): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(k): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(kb): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(l): repealed, on 17 October 2002 (applying on first day of 2002–03 income year), by section 75(4) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 33A(2)(m): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 33A(2)(n): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(2)(o): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(2B): inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(4): amended, on 27 March 2001 (applying on and after 27 March 2001), by section 47(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
Section 33A(5): amended, on 8 December 2009 (applying for 2009–10 and later income years), by section 134(8) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 33A(5): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 33A(5): amended, on 8 September 1999 (applying to 1999–2000 and subsequent income years), by section 61(2) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).

33B Return not required for certain scheduler gross income

[Repealed]
Section 33B: repealed (with effect on 25 November 2003), on 21 December 2004 (applying for 2003–04 and subsequent income years), by section 90(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

33C Return not required for certain providers of personal services

A natural person who derives income in an income year for providing personal services to a person who is a claimant under the Accident Compensation Act 2001 is not required to furnish a return of income for the corresponding tax year if—
- (a) a personal service rehabilitation payment is made for the claimant and for the personal services; and
- (b) under section RD 10(3) of the Income Tax Act 2007, an amount of tax was withheld by the Corporation from each payment referred to in paragraph (a); and
- (c) tax is withheld at the rate of 10.5% from the personal service rehabilitation payment; and
- (d) the person is not required to furnish a return of income under section 33A(1) for the tax year, ignoring for the purposes of that section income from providing personal services for which personal service rehabilitation payments are made.
Section 33C: inserted, on 1 July 2008, by section 198 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 33C: amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 33C(b): amended, on 1 July 2008, by section 11(1)(a) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).
Section 33C(c): amended (with effect on 1 April 2011), on 20 May 2010 (applying for 2011–12 income year and later income years), by section 73(2) of the Taxation (Budget Measures) Act 2010 (2010 No 27).

34 Presumption as to authority of person making return

A return purporting to be made by or on behalf of any person shall for all purposes be deemed to have been made by that person or by that person's authority, as the case may be, unless the contrary is proved.
Compare: 1976 No 65 s 18

34B Commissioner to list tax agents

(1) The Commissioner must compile and maintain a list of persons who are tax agents.
(2) A person is eligible to be a tax agent if the person—
- (a) prepares the returns of income required to be furnished for 10 or more taxpayers; and
- (b) is one of the following:
  - (i) a practitioner carrying on a professional public practice:
  - (ii) a person carrying on a business or occupation in which returns of income are prepared:
  - (iii) the Māori Trustee.
(3) A person who is not a tax agent and who is eligible to be a tax agent may give a notice (the application) to the Commissioner in a form approved by the Commissioner—
- (a) stating that the person wishes to be listed as a tax agent; and
- (b) providing the information required by subsection (11), if the person is not a natural person; and
- (c) providing any other information required by the Commissioner.
(4) The Commissioner may request further information from the person (the applicant) making the application and obtain information relating to the applicant from other persons before deciding whether to list the applicant as a tax agent.
(5) The Commissioner must list the applicant as a tax agent if the Commissioner is satisfied by the available information that—
- (a) the applicant is entitled to make the application; and
- (b) listing the applicant as a tax agent would not adversely affect the integrity of the tax system.
(6) An applicant is listed as a tax agent from the date given in the Commissioner's notice informing the applicant of the Commissioner's decision to list the applicant as a tax agent.
(7) The Commissioner must refuse to list an applicant as a tax agent if the Commissioner is satisfied that—
- (a) the applicant is not entitled to make the application:
- (b) listing the applicant as a tax agent would adversely affect the integrity of the tax system.
(8) The Commissioner may remove a person from the list of tax agents if the Commissioner is satisfied that—
- (a) the applicant is not eligible to be a tax agent:
- (b) continuing to list the applicant as a tax agent would adversely affect the integrity of the tax system.
(9) Before refusing to put a person on the list of tax agents, or removing a person from the list, the Commissioner must—
- (a) give notice to the person of the Commissioner's reasons for the proposed decision:
- (b) consider any arguments against the proposed decision that are provided by the person within the period, beginning from the day of the notice,—
  - (i) of 30 days, unless subparagraph (ii) or (iii) applies; or
  - (ii) allowed by the Commissioner of less than 30 days, if the Commissioner considers such a period is necessary to protect the integrity of the tax system; or
  - (iii) allowed by the Commissioner of more than 30 days, if the Commissioner considers such a period is appropriate in the circumstances.
(10) A person listed as a tax agent is removed from the list on the date of the Commissioner's notice that informs the person of the Commissioner's decision to remove the person from the list.
(11) An entity that is not a natural person must provide to the Commissioner the information described in subsection (12) if the entity—
- (a) makes an application under subsection (3):
- (b) is a tax agent who—
  - (i) has not made an application under subsection (3) and has not previously provided information to the Commissioner as required by this subsection:
  - (ii) has previously provided information to the Commissioner as required by this subsection and that information is inaccurate.
(12) The information that subsection (11) requires an entity to provide to the Commissioner consists of the names of the following persons:
- (a) each person having the duties of tax manager, chief financial officer, chief executive officer, or director, if the entity is a body corporate other than a closely-held company:
- (b) each shareholder of the entity, if the entity is a closely-held company:
- (c) each partner in the entity, if the entity is a partnership:
- (d) each member of the entity, if the entity is an unincorporated body.
(13) An entity that is a tax agent and is required by subsection (11) to provide information to the Commissioner must provide the information by—
- (a) the day 12 months after the day on which the Taxation (Business Taxation and Remedial Matters) Act 2007 receives the Royal assent, if the entity has not made an application under subsection (3) and has not previously provided information to the Commissioner as required by subsection (11):
- (b) the end of the 12-month period beginning from the first day on which the information most recently provided to the Commissioner as required by subsection (11) is inaccurate.
Section 34B: inserted, on 19 December 2007, by section 199 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 34B(2)(b)(iii): amended, on 1 July 2009, pursuant to section 30(2)(a) of the Māori Trustee Amendment Act 2009 (2009 No 12).

35 Power of Commissioner to prescribe forms

(1) For the purposes of the Inland Revenue Acts and any other Acts administered by the department, the Commissioner may from time to time prescribe any forms and any electronic formats that are not otherwise specifically prescribed.
(2) [Repealed]
(3) The production by the Commissioner of any document purporting to be—
- (a) a prescribed form or an extract from a prescribed form or a copy of any such form or extract; or
- (b) [Repealed]
shall in all courts and in all proceedings (including proceedings before a Taxation Review Authority) be sufficient evidence of the fact that the form or electronic format was prescribed.
Compare: 1974 No 133 s 22A
Section 35(2): repealed, on 1 April 1999, by section 10(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 35(3)(b): repealed, on 1 April 1999, by section 10(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

36 Commissioner may approve furnishing of return information by electronic means

(1) For the purposes of this Act, the Income Tax Act 2007, and the Goods and Services Tax Act 1985, the Commissioner may give approval to any taxpayer or registered person, or to any agent of any taxpayer or registered person, to transmit by electronic means in the prescribed electronic format the information contained in any return of the taxpayer or registered person.
(2) Any approval given under subsection (1)—
- (a) may relate to an individual taxpayer or registered person or agent or to any class or classes of taxpayers or registered persons:
- (b) may relate to any 1 or more classes of return:
- (c) shall be subject to any conditions that may be specified by the Commissioner, whether generally or in any particular case.
(3) Where a taxpayer or registered person, or agent of a taxpayer or registered person, transmits to the Commissioner in the prescribed electronic format the information contained in any return of the taxpayer or registered person in accordance with an approval given under subsection (1),—
- (a) the taxpayer or registered person shall retain or cause to be retained a hard copy transcript of the information so transmitted; and
- (b) the hard copy transcript shall be deemed to be the return of the taxpayer or registered person, and shall be signed by the taxpayer or registered person in accordance with section 40 and held by the taxpayer or registered person on behalf of the Commissioner; and
- (ba) paragraph (b) does not apply to an employer monthly schedule or annual reconciliation statement under section 57B furnished electronically; and
- (c) the information transmitted to the Commissioner shall be treated for the purposes of this Act and the Goods and Services Tax Act 1985 as if it were a return furnished under such provisions of this Act or the Goods and Services Tax Act 1985 as relate to the kind of return in question.
(4) In this section, registered person has the same meaning as in section 2(1) of the Goods and Services Tax Act 1985.
Section 36: substituted, on 12 December 1995, by section 4(1) of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).
Section 36(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 36(3)(ba): inserted, 7 October 1998 (applying on and after 1 April 1999), by section 11(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 36(3)(ba): amended, on 1 October 2007, by section 54 of the Taxation (KiwiSaver and Company Tax Rate Amendments) Act 2007 (2007 No 19).

36A Electronic format of employer monthly schedule and PAYE payment form

(1) The Commissioner must prescribe 1 or more electronic formats in which an employer monthly schedule must be furnished by an employer or a PAYE intermediary that is required to furnish that schedule in an electronic format.
(2) The Commissioner may prescribe 1 or more electronic formats in which a PAYE payment form must be furnished by an employer or a PAYE intermediary that has elected to furnish that payment form in electronic format.
(2B) An employer or PAYE intermediary to whom section RD 22(1) of the Income Tax Act 2007 applies must provide their employer monthly schedules and PAYE income payment forms to the Commissioner by electronic means and in the required format. But the requirement to file electronically does not apply if the employer—
- (a) is not a new employer and has gross amounts of tax for PAYE income payments and employer's superannuation contributions payable for the preceding tax year of less than $100,000:
- (b) is a new employer but only in relation to the months in the income year for which the total amounts of tax for PAYE income payments and employer's superannuation contributions remain under the $100,000 threshold:
- (c) is authorised under section 36B to provide the schedule and form in a format other than an electronic format.
(3) A format prescribed under subsection (1) or (2) may relate to an employer, a class of employers, a PAYE intermediary, or a class of PAYE intermediaries and is subject to the conditions specified by the Commissioner, whether generally or in a particular case.
Section 36A: inserted, on 7 October 1998 (applying to employer monthly schedules, forms, and returns furnished on or after 1 April 1999), by section 12(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 36A heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 36A(1): amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 91(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 36A(2): amended (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 620(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 36A(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 36A(2): amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 91(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 36A(2B): inserted (with effect on 1 April 2008), on 6 October 2009, by section 620(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 36A(3): amended, on 26 March 2003 (applying for pay periods beginning on or after 1 April 2004), by section 91(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

36AB Electronic return requirements for multi-rate PIEs

The Commissioner must prescribe 1 or more electronic formats in which a return required under section 57B must be provided by a multi-rate PIE or a proxy for an investor in the PIE. The Commissioner may specify conditions relating to the format, either general or in a particular case.
Section 36AB: substituted, on 1 April 2010 (applying for 2009–10 and later income years), by section 621(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

36B Other formats of employer monthly schedule

(1) Despite section 36A(1), the Commissioner may authorise an employer that is required to furnish the employer monthly schedule in electronic format to furnish the schedule in a format that is not electronic if the employer's accounting system is incapable of providing the employer monthly schedule in a prescribed electronic format.
(2) For the purpose of subsection (1), an employer's accounting system is incapable of providing the employer monthly schedule in a prescribed electronic format if the Commissioner considers the cost likely to be incurred by the employer in furnishing it is material, having regard to—
- (a) the likely costs incurred by other employers in providing an employer monthly schedule in a prescribed electronic format; and
- (b) the additional administrative costs that are likely to be incurred by the Commissioner in processing an employer monthly schedule that is not provided in a prescribed electronic format; and
- (c) whether in the preceding tax year, the employer employed, on average, 50 or fewer employees on each day in the year; or
- (d) if the employer was not an employer in the preceding tax year, whether the employer employs, on average, 50 or fewer employees on each day in the current tax year.
(3) For the purpose of subsection (2)(c) and (d), if during a tax year an employer ceases one business and commences a new business or operates 2 or more businesses simultaneously, the number of employees of the employer is calculated as the total of the employees in all the businesses.
(4) If an amalgamating company ceases to exist on an amalgamation, subsection (2)(c) and (d) apply from the date of the amalgamation as though the number of employees employed by the amalgamating company is the same as in the preceding year.
(5) In subsection (2), the average number of employees must be calculated on the basis—
- (a) that an employee for part of a day is employed for the whole of that day; and
- (b) of the number of employees employed on each day of the tax year, or part tax year if section 36B(2)(d) applies.
(6) An authorisation under section 36B(1) is valid until the Commissioner gives notice cancelling it.
(7) An authorisation cancelled by the Commissioner applies until the later of—
- (a) 1 April following the year in which cancellation is notified; or
- (b) 6 months after the date cancellation is notified.
(8) If the Commissioner is satisfied that the number of employees of an employer did not or will not exceed the number provided in subsection (2)(c) or (d), an employer does not have to make the calculation under subsection (2)(c) or (d).
(9) If an employer is authorised not to furnish an employer monthly schedule electronically and employed an average of more than 50 employees but not more than 100 employees in the 1999–2000 tax year,—
- (a) subsection (7) does not apply; and
- (b) the authorisation under this section expires on the last day of the 1999–2000 tax year.
Section 36B: inserted, on 7 October 1998 (applying to employer monthly schedules, forms, and returns furnished on and after 1 April 1999), by section 12(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 36B(2)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 36B(2)(c): amended, on 7 October 1998 (applying to an employer monthly schedule that is required to be furnished on or after 1 April 2000), by section 13(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 36B(2)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 36B(2)(d): amended, on 7 October 1998 (applying to an employer monthly schedule that is required to be furnished on or after 1 April 2000), by section 13(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 36B(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 36B(5)(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 36B(9): 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 36B(9)(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).

36BB Electronic format for details required for tax pooling intermediaries

The Commissioner may prescribe 1 or more electronic formats in which details that must be provided under sections RP 17 to RP 21 of the Income Tax Act 2007, and sections 15N to 15S may be provided by electronic means.
Section 36BB: inserted, on 1 April 2003, by section 92 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 36BB heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 36BB: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

36BC Electronic format for details required under subpart EK of Income Tax Act 2007

The Commissioner may prescribe 1 or more electronic formats in which details that must be provided under subpart EK of the Income Tax Act 2007 may be provided by electronic means.
Section 36BC: inserted, on 21 June 2005, by section 127 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 36BC heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 36BC: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

36C Particulars furnished in electronic format

(1) In the application of any of section 35, 36, 36A, 36AB, 36B, 36BB, or 36BC, information that is required to be furnished electronically is not in a prescribed format unless it is furnished in an electronic format certified by the Commissioner as being the prescribed electronic format.
(2) The production by the Commissioner of a document purporting to be a printed copy of a specification of an electronic format or a part of that specification, in all courts and in all proceedings (including proceedings before a Taxation Review Authority), is sufficient evidence that the electronic format was prescribed.
Section 36C: inserted, on 7 October 1998 (applying to employer monthly schedules, forms, and returns furnished on or after 1 April 1999), by section 12(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 36C(1): amended (with effect on 1 October 2007), on 7 September 2010, by section 134 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

36CA Electronic filing exemption for new businesses

(1) An employer who begins business after 1 April 1999 and who is required to furnish an employer monthly schedule electronically may furnish an employer monthly schedule on the form prescribed by the Commissioner for the first 6 months of business.
(2) The first 6 months of business begins on the date on which the employer begins business.
Section 36CA: inserted, on 8 September 1999 (applying to employer monthly schedules that must be furnished on and after 1 April 1999), by section 62(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).

36D Non-electronic filing of employer monthly schedule

An employer must furnish the particulars required to be included in an employer monthly schedule on the form supplied by the Commissioner if the employer—
- (a) is not required to furnish an employer monthly schedule in a prescribed electronic format; and
- (b) has not elected to do so under section 36E.
Section 36D: inserted, on 7 October 1998 (applying to employer monthly schedules, forms, and returns furnished on and after 1 April 1999), by section 12(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

36E Election available to other employers

An employer that is not required to furnish an employer monthly schedule electronically may elect to furnish that schedule in an electronic format prescribed by the Commissioner.
Section 36E: inserted, on 7 October 1998 (applying to employer monthly schedules, forms, and returns furnished on and after 1 April 1999), by section 12(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

37 Dates by which annual returns to be furnished

(1) The annual returns of income required under this Act shall be furnished to the Commissioner as follows:
- (a) [Repealed]
- (b) in the case of any taxpayer with a late balance date, not later than the seventh of the month which is the fourth month after the end of the taxpayer's corresponding income year:
- (c) in all other cases, not later than 7 July in each year.
(2) The Commissioner shall give public notice of the days by which the returns are required to be furnished by publishing the notice in such manner as the Commissioner thinks fit; but the omission to give any such notice shall not affect the liability of any person to furnish any return within the time prescribed by this section in that behalf.
(3) Subject to subsection (5), where any taxpayer satisfies the Commissioner that the taxpayer is unable to furnish the required return by the due date required under this section, the Commissioner, upon application by or on behalf of the taxpayer on or before that date, or within such further period as the Commissioner may allow in any case or class of cases, may extend the time for furnishing the required return to such date as the Commissioner thinks proper in the circumstances.
(4) Subject to subsection (5), the Commissioner may extend a tax agent's time for furnishing a return of income for any taxpayer to a date the Commissioner thinks proper in the circumstances, if the Commissioner is satisfied that—
- (a) the tax agent is unable to furnish the return of income on or before the date set by subsection (1); or
- (b) it would be unreasonable, having regard to the circumstances of the tax agent preparing the return, to require the return to be furnished on or before the date set by subsection (1).
(4A) If a tax agent has not furnished for a tax year the required number of tax returns by the dates specified by the Commissioner, the Commissioner may:
- (a) refuse to grant an extension of time under subsection (4) for furnishing 1 or more tax returns that are linked to the tax agent; and
- (b) cancel any existing extension of time arrangement granted under subsection (4) for the tax years for which the tax agent has not furnished the required number of tax returns by the dates specified by the Commissioner; and
- (c) cancel any existing extension of time arrangement granted under subsection (4) for 1 or more returns, but not necessarily all returns, for the tax years for which the tax agent has not furnished the required number of tax returns by the dates specified by the Commissioner.
(4B) If the Commissioner extends under subsection (4) the time for a person listed as a tax agent to furnish a return of income for a taxpayer and the person ceases to be a tax agent before the extension of time would have expired, the Commissioner must extend the taxpayer's time for furnishing the return to a date of 31 March on or after the date that would have applied if the person had continued to be a tax agent.
(5) For the purposes of subsections (3) and (4),—
- (a) where the return required to be furnished by any taxpayer is a return for a year ending on 31 March, the time for furnishing that return shall not be extended or further extended to a time later than the 31 March that immediately succeeds that 31 March:
- (b) where the return required to be furnished by any taxpayer is, by consent of the Commissioner under section 38, a return for a year ending with the date of the annual balance of the accounts of the taxpayer, the time for furnishing that return shall,—
  - (i) where that date is between 30 September and the next succeeding 31 March, not be extended or further extended to a time later than the 31 March next succeeding the 31 March that immediately succeeds that date:
  - (ii) where that date is between 31 March and the next succeeding 1 October, not be extended or further extended to a time later than the 31 March that immediately succeeds that date.
(6) [Repealed]
Compare: 1976 No 65 s 17
Section 37(1)(a): repealed, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 14(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 37(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 37(3): amended, on 23 September 1997, by section 70 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 37(4): substituted, on 27 March 1998 (applying to 1997–98 and subsequent income years), by section 43(1) of the Taxation (Remedial Provisions) Act 1998 (1998 No 7).
Section 37(4A): substituted, on 20 May 1999 (applying on and after 20 May 1999), by section 66(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 37(4A): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 37(4A)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 37(4A)(c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 37(4B): inserted, on 19 December 2007, by section 200 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 37(6): repealed, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 14(2) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

38 Returns to annual balance date

(1) Instead of furnishing a tax year return under section 33 on the basis of a corresponding income year that ends on 31 March, a taxpayer (other than a taxpayer to whom section 33A(1) or (5) applies) may, with the consent of the Commissioner, elect to furnish a return based on a corresponding income year that ends with the date of the annual balance of the taxpayer's accounts.
(1B) A multi-rate PIE that does not calculate and pay tax using the provisional tax calculation option under section HM 44 of the Income Tax Act 2007 must not make an election under subsection (1).
(2) [Repealed]
(3) Any election made by a taxpayer for the purposes of this section shall continue in force unless and until it is altered by the taxpayer with the prior approval in writing of the Commissioner.
Compare: 1976 No 65 s 15
Section 38(1): substituted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 38(1B): substituted, on 1 April 2010 (applying for 2010–11 and later income years), by section 622(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 38(2): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

39 Consequential adjustments on change in balance date

(1) If the Commissioner approves a change to a new balance date that is earlier in the year than the original balance date, the change is effected by the taxpayer having a transitional year of the period from the original balance date up to and including the new balance date in the next succeeding year.
(2) If the Commissioner approves a change to a new balance date that is later in the year than the original balance date, the change is effected by the taxpayer having a transitional year of the period from the original balance date up to and including the new balance date in the same year.
(3) If the change in balance date means that a taxpayer has 2 corresponding income years for the same tax year, the figures for both corresponding income years are aggregated when the taxpayer's net income or net loss is determined.
(4) For the purpose of giving effect to this section and section 38, the Commissioner may, for any corresponding income year, make any assessment that the Commissioner considers necessary.
(5) For the tax year corresponding to the income year or years in which the change of balance date occurs, the basic tax rate for the purposes of the Income Tax Act 2007 and this Act is the rate that would apply if the person’s taxable income for the tax year were calculated using the formula—
(6) In the formula,—
- (a) income year days is the total days in the income year or years that correspond to the tax year:
- (b) taxable income is the person’s taxable income for the tax year.
Section 39: substituted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 39(1): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 217(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 39(2): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 217(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 39(5): added, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 39(5) formula: substituted (with effect on 1 April 2008), on 21 December 2010 (applying for 2008–09 and later income years), by section 147(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 39(6): added, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

39B Changes in return dates: taxpayers with provisional tax and GST liabilities

(1) Subsection (2) applies if a provisional taxpayer—
- (a) is a person registered under the Goods and Services Tax Act 1985, and pays GST on a 2-month cycle or a 6-month cycle; and
- (b) elects under section 38(1) to change their balance date at some time in an income year; and
- (c) moves from—
  - (i) a balance date in an even-numbered month to a balance date in another even-numbered month; or
  - (ii) a balance date in an odd-numbered month to a balance date in another odd-numbered month.
(2) Until the new balance date is reached, the taxpayer must—
- (a) continue with the due dates for their provisional tax instalments that applied before the change in balance date was approved; and
- (b) apply sections RC 20 to RC 25, as relevant, and Schedule 3, Part B of the Income Tax Act 2007 for the transitional period to determine the due date and amount of an instalment.
(3) Subsection (4) applies if a provisional taxpayer—
- (a) is a person registered under the Goods and Services Tax Act 1985, and pays GST on a 2-month cycle or a 6-month cycle; and
- (b) elects under section 38(1) to change their balance date at some time in an income year; and
- (c) moves from—
  - (i) a balance date in an even-numbered month to a balance date in an odd-numbered month; or
  - (ii) a balance date in an odd-numbered month to a balance date in an even-numbered month.
(4) Until the new balance date is reached, the taxpayer must—
- (a) continue with the due dates for their provisional tax instalments that applied before the change in balance date was approved; and
- (b) apply sections RC 21 to RC 25, as relevant, and Schedule 3, Part B of the Income Tax Act 2007 for the transitional period to dete

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Tax Administration Act 1994

Tax Administration Act 1994

Note

Contents

1 Short Title and commencement

Part 1Purpose and construction

2 Purpose of Act

3 Interpretation

4 Construction of statutory references

4A Construction of certain provisions

4B Application of Act in relation to Australian wine producer rebate

Part 2Commissioner and department

5 Inland Revenue Department

6 Responsibility on Ministers and officials to protect integrity of tax system

6A Commissioner of Inland Revenue

6B Directions to Commissioner

7 Delegation of powers by Commissioner

7A Authorisation to take securities

8 Deputy Commissioners of Inland Revenue

9 Regional Controllers of Inland Revenue

10 District Commissioners of Inland Revenue

11 Appointment of other officers

12 Official seal

13 Proof of signature of Commissioner

14 Giving of notices by Commissioner

14B Giving of notices to Commissioner

14C Giving of notices to other persons

15 Annual report

Part 2ATaxpayer's tax obligations

15A Purpose of this Part

15B Taxpayer's tax obligations

Part 2BIntermediaries for PAYE, provisional tax, and resident passive income

PAYE intermediaries

15C PAYE intermediaries and listed PAYE intermediaries

15D Application for approval as PAYE intermediary

15E Revocation of approval

15F Fitness of applicants

15G Application for approval as listed PAYE intermediary

15H Grounds for revocation of listing

15I Procedure for revocation of listing

15J Employers’ arrangements with PAYE intermediaries

15K Privacy requirements

15L Amended monthly schedules

15M Subsidy claim forms

RWT proxies

15N RWT proxies

Tax pooling intermediaries

15O Establishing tax pooling accounts

15P Role of Commissioner

15Q Applications to establish tax pooling accounts

15R Fitness of applicants

15S Requirements for applications to establish tax pooling accounts

15T Winding up tax pooling accounts

15U Requirements for applications to establish tax pooling accounts

15V Winding up tax pooling accounts

RWT proxies

15W RWT proxies

Part 3Information, record-keeping, and returns

Commissioner's powers to obtain information

16 Commissioner may access premises to obtain information

16B Power to remove and copy documents

16C Power to remove and retain documents for inspection

17 Information to be furnished on request of Commissioner

17A Court orders for production of information or return

18 Inquiry before a District Court Judge

19 Inquiry by Commissioner

20 Privilege for confidential communications between legal practitioners and their clients

20B No requirement to disclose tax advice document

20C Treatment of document

20D Claim that document is tax advice document

20E Document or part of document included in tax advice document

20F Person must disclose tax contextual information from tax advice document

20G Challenge to claim that document is tax advice document

21 Information requisitions in relation to offshore payments

Taxpayer's obligations to keep records

22 Keeping of business and other records

Part 1
Purpose and construction

Part 2
Commissioner and department

Part 2A
Taxpayer's tax obligations

Part 2B
Intermediaries for PAYE, provisional tax, and resident passive income

Part 3
Information, record-keeping, and returns