Tax Administration Act 1994

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Reprint as at 3 March 2010

Tax Administration Act 1994

Public Act1994 No 166
Date of assent20 December 1994


Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this eprint.

A general outline of these changes is set out in the notes at the end of this eprint, together with other explanatory material about this eprint.

This Act is administered in the Inland Revenue Department.



PAYE intermediaries

RWT proxies

Tax pooling intermediaries

Tax pooling intermediaries


RWT proxies


15W RWT proxies [Repealed]

Commissioner's powers to obtain information

Taxpayer's obligations to keep records

Other obligations to keep and provide records

PAYE tax codes

PAYE certificates, notification, and applications

Payroll donations

Resident passive income

Non-resident passive income

Foreign dividends


Returns, etc

Fringe benefits

Foreign dividends

Applying for payment by instalment

Notices of entitlement

Payments to holders of notices of entitlement

Payments of tax credit by chief executive

When Commissioner takes over payment of tax credit from chief executive

Notices of proposed adjustment

Disclosure notices

Determinations relating to prepayments

Determinations relating to livestock

Determinations relating to depreciation

Determinations relating to environmental restoration expenditure

Determinations relating to calculation of FIF income using fair dividend rate method

Determinations relating to non-attributing active CFCs

Determinations relating to relocation payments

Public rulings

Private rulings

Product rulings

Rulings generally

General provisions

Specific provisions

Case stated

Criminal penalties

Proceedings and evidence

Special additional taxes



Transfer rules

Application of transfer rules to excess provisional tax


Penal tax




Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006

Taxation (Savings Investment and Miscellaneous Provisions) Act 2006

Income Tax Act 2007

Taxation (Business Taxation and Remedial Matters) Act 2007

Taxation (Limited Partnerships) Act 2008

Taxation (Urgent Measures and Annual Rates) Act 2008

Taxation (Business Tax Measures) Act 2009

Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009

Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009

Reprint notes

An Act to reorganise and consolidate the law relating to the Inland Revenue Department and the administration of income tax matters

BE IT ENACTED by the Parliament of New Zealand as follows: