(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 repayment deduction (as defined in section 2 of the Student Loan Scheme Act 1992), or an amount required to be deducted in accordance with section 46 of the Student Loan Scheme Act 1992:
  - (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 repayment obligation (as defined in section 2 of the Student Loan Scheme Act 1992):
  - (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 purpose of sections 6, 6A and 6B, includes any revenue collected under, entitlements arising from or repayment obligations required by, the Inland Revenue Acts, any interest charged on a loan balance (as that term is defined in the Student Loan Scheme Act 1992), and any 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 2 of the Student Loan Scheme Act 1992; 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 repayment deduction, as defined in section 2 of the Student Loan Scheme Act 1992, or an amount required to be deducted in accordance with section 46 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 repayment obligation, as defined in section 2 of the Student Loan Scheme Act 1992
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)(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)(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): added, on 10 October 2000 (applying on or after 1 October 1996), by section 60(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
Section 3(1) tax paragraph (c): amended, on 28 March 2007, by section 44(2) of the Student Loan Scheme Amendment Act 2007 (2007 No 13).
Section 3(1) tax paragraph (c): amended, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
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)(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)(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 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) repayment deductions or other deductions under the Student Loan Scheme Act 1992,—
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(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

New Zealand Legislation: Acts

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Tax Administration Act 1994 No 166 (as at 29 August 2011), Public Act

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

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