Reprint as at 18 October 2016

Coat of Arms of New Zealand

Tax Administration Act 1994

Public Act
 
1994 No 166
Date of assent
 
20 December 1994
Commencement
 
see section 1
Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by the Inland Revenue Department.

Contents

Title
1Short Title and commencement
2Purpose of Act
3Interpretation
4Construction of statutory references
4AConstruction of certain provisions
4BApplication of Act in relation to Australian wine producer rebate
5Inland Revenue Department
6Responsibility on Ministers and officials to protect integrity of tax system
6ACommissioner of Inland Revenue
6BDirections to Commissioner
7Delegation of powers by Commissioner
7AAuthorisation to take securities
8Deputy Commissioners of Inland Revenue [Repealed]
9Regional Controllers of Inland Revenue [Repealed]
10District Commissioners of Inland Revenue [Repealed]
11Appointment of other officers [Repealed]
12Official seal
13Proof of signature of Commissioner
13BUse of electronic signatures for tax administration purposes
14Modes of communication: general provisions
14BAsking, requesting, or informing
14CApplying or notifying
14DFormally notifying
14EOverriding provisions
14FGiving information by personal delivery, post, fax, or electronic means
14GContact addresses
15Annual report
15APurpose of this Part
15BTaxpayer’s tax obligations
15CPAYE intermediaries and listed PAYE intermediaries
15DApplication for approval as PAYE intermediary
15ERevocation of approval
15FFitness of applicants
15GApplication for approval as listed PAYE intermediary
15HGrounds for revocation of listing
15IProcedure for revocation of listing
15JEmployers’ arrangements with PAYE intermediaries
15KPrivacy requirements
15LAmended monthly schedules
15MSubsidy claim forms
15NRWT proxies
15OEstablishing tax pooling accounts
15PRole of Commissioner
15QApplications to establish tax pooling accounts
15RFitness of applicants
15SRequirements for applications to establish tax pooling accounts
15TWinding up tax pooling accounts
15URequirements for applications to establish tax pooling accounts [Repealed]
15VWinding up tax pooling accounts [Repealed]
[Repealed]
15WRWT proxies [Repealed]
16Commissioner may access premises to obtain information
16BPower to remove and copy documents
16CPower to remove and retain documents for inspection
17Information to be furnished on request of Commissioner
17ACourt orders for production of information or return
18Inquiry before a District Court Judge
19Inquiry by Commissioner
20Privilege for confidential communications between legal practitioners and their clients
20BNo requirement to disclose tax advice document
20CTreatment of document
20DClaim that document is tax advice document
20EDocument or part of document included in tax advice document
20FPerson must disclose tax contextual information from tax advice document
20GChallenge to claim that document is tax advice document
21Information requisitions in relation to offshore payments
21BPreparing financial statements
21CPreparing financial statements: Orders in Council
22Keeping of business and other records
22ARecords required under subpart EW of Income Tax Act 2007
22BFurther records required
23Keeping of returns where information transmitted electronically
24Records to be kept by employer or PAYE intermediary
24BAOffshore persons’ bank accounts and tax file numbers
24BPAYE tax codes
24CTax code for payment that includes income-tested benefits
24DTax code for parental leave payment [Repealed]
24ETax code for employment as private domestic worker
24FSpecial tax codes
24GUse of incorrect tax codes
24HWhen entitlement to use tax code ends
24IPAYE tax code notification and certificate
24IBSpecial tax code notification
24JProof of payment
24KCertain information required in returns
24LSchedular notification
24MExemption certificates for schedular payments
24NSpecial tax rate certificates for schedular payments
24OCertain information required from agricultural, horticultural, or viticultural employers [Repealed]
24PVariation of requirements
24QTransfer of payroll donations by employers
25AUse of inconsistent RWT rates
25RWT withholding certificates
26Records to be kept for RWT purposes
27Provision of tax file numbers
28Recipient of resident passive income to provide tax file number when RWT not withheld
28BNotification of investors’ tax rates
28CPerson advising retirement savings scheme of retirement scheme prescribed rate
28DInformation required from notified foreign investors
29Shareholder dividend statement to be provided by company
30Statement to shareholder when FDP credit attached to dividend
30AStatement to shareholder when CTR credit attached to dividend [Repealed]
30BStatement to share supplier when share user makes replacement payment under share-lending arrangement
30CCredit transfer notice to share supplier and Commissioner when share user transfers imputation credit under share-lending arrangement
30DStatements to shareholders when certain assets held by companies
31Maori authority to give notice of amounts distributed
31BNotification requirements for PIEs
31CNotification requirements for multi-rate PIEs
32Records of specified charitable, benevolent, philanthropic, or cultural bodies
32ARecords to be provided by employer who contributes to superannuation fund
32BCertification requirements for withdrawals subject to section CS 1 of Income Tax Act 2007 [Repealed]
32CCertification requirements for transfers from superannuation funds [Repealed]
32DDisclosure requirements for purpose of continuity provisions and public unit trusts
32EApplications for RWT exemption certificates
32FCalculation of annual gross income when threshold met
32GEvidence of annual gross income and consequences of failure to meet threshold
32HProviding RWT exemption certificate when person meets requirements
32IProviding RWT exemption certificate to person who does not meet requirements
32JRWT exemption certificates for unincorporated bodies
32KFailing to meet basis of exemption
32LCancellation of RWT exemption certificates
32MPersons with approved issuer status
[Repealed]
32NInformation requirements when payments for foreign dividends reduced [Repealed]
33Returns of income
33AAExceptions to requirement for return of income
33AAnnual returns of income not required [Repealed]
33BReturn not required for certain scheduler gross income [Repealed]
33CReturn not required for certain providers of personal services
33DReturn not required for non-resident seasonal worker
34Presumption as to authority of person making return
34BCommissioner to list tax agents
35Power of Commissioner to prescribe forms
36Commissioner may approve furnishing of return information by electronic means
36AElectronic format of employer monthly schedule and PAYE payment form
36ABElectronic return requirements for multi-rate PIEs
36BOther formats of employer monthly schedule
36BBElectronic format for details required for tax pooling intermediaries
36BCElectronic format for details required under subpart EK of Income Tax Act 2007
36CParticulars furnished in electronic format
36CAElectronic filing exemption for new businesses
36DNon-electronic filing of employer monthly schedule
36EElection available to other employers
37Dates by which annual returns to be furnished
38Returns to annual balance date
39Consequential adjustments on change in balance date
39BChanges in return dates: taxpayers with provisional tax and GST liabilities
40General requirements for returns
41Annual returns by persons who receive family assistance credit
41AReturns by persons with tax credits for charitable or other public benefit gifts
41BReturn by person applying for tax credit on redundancy payment
42Returns by joint venturers, partners, and partnerships
42BReturns by look-through companies and owners of interests
43Income tax returns and assessments by executors or administrators
43ANon-active companies may be excused from filing returns
43BNon-active trusts may be excused from filing returns
44Commissioner may in certain cases demand special returns, and make special assessments
44ASpecial returns by taxpayers affected by reduced deductions under Income Tax Act 2007
44BSpecial returns for financial arrangements
44CCertificates about trees
44DNatural product dealer certificate
45New Zealand superannuitant to estimate other income [Repealed]
46Employers to make returns as to employees
46AAccident Rehabilitation and Compensation Insurance Corporation to provide information as to recipients of weekly compensation
46BFBT returns for quarters
46CFBT returns for years
46DFBT returns: changes in payment periods
46EFBT returns: information for calculations
47ESCT statements provided by employers and others
47BRSCT statements provided by retirement scheme contributor or retirement savings scheme
48Special arrangements for supply of information by employer or PAYE intermediary to Commissioner
48BReconciliation statement for retirement scheme contribution withholding tax
49NRWT withholding certificates and annual reconciliations
50Statement of payment of RWT
51RWT withholding reconciliation statements
52Disclosure of interest payments when no requirement to withhold RWT
53Disclosure of certain financial arrangement transactions where interest payable to exempt person, etc
54Information in relation to recipients of resident passive income
54BReturn of statement for RLWT
54CInformation in relation to payment of RLWT
54DInformation in relation to repayment of RLWT
54ERLWT certificate of exemption
55Consequence of inability to provide tax file numbers
56Returns of special accounts [Repealed]
57Maori authority to make returns of income
57BReturn requirements for multi-rate PIEs
58Returns of specified charitable, benevolent, philanthropic, or cultural bodies
59Disclosure of trust particulars
59BDisclosure of foreign trust particulars
60Returns of inter-related arrangements [Repealed]
61Disclosure of interest in foreign company or foreign investment fund
62Returns as to debentures and interest on debentures
63Commissioner to be notified of bonus issue
64Co-operative company to provide particulars of deemed dividend
65Information to be furnished with return by petroleum mining entity making dispositions of shares or trust interests
65BInformation to be furnished with return by entity apportioning interest expenditure under section FE 6B
66Annual and other returns for PCA persons [Repealed]
67Company dividend statement when ICA company declares dividend
68Statement when FDP credit attached to dividend
68AStatement when CTR credit attached to dividend [Repealed]
68BDistribution statement required when Maori authority makes distribution
68CTax credit relating to KiwiSaver and complying superannuation fund members: member credit form
68DStatements in relation to research and development tax credits: single persons [Repealed]
68EStatements in relation to research and development tax credits: internal software development groups [Repealed]
68FRequirements for statements in relation to research and development tax credits [Repealed]
69Annual ICA return
69BAnnual Maori authority credit account return required by Maori authority
70Annual ICA return to be furnished if: required by Commissioner; requirement for imputation credit account ceases; or balance retrospectively reduced to debit or to less than refund
70BAnnual Maori authority credit account return to be furnished in particular cases
70CStatements in relation to R&D loss tax credits and R&D repayment tax
71Annual FDPA return
71BReturn requirements for refunds: foreign dividends
72Annual FDPA return to be furnished where Commissioner so requires, or where company ceases to be resident in New Zealand
73Annual FDPA returns of consolidated groups
74Annual ICA return to be furnished in respect of consolidated imputation group
75Notification of amalgamation to Commissioner
76Amalgamated company to assume rights and obligations of amalgamating company
77Company electing to maintain branch equivalent tax account to furnish amended annual ICA return [Repealed]
78Annual and other returns for BETA persons
78BApplications for tax credits
78CDisclosure when changes occur
78DEvidential requirements for tax credits
78EInformation for underlying foreign credits [Repealed]
78FTime for providing information in relation to underlying foreign credits [Repealed]
79Other annual returns
80Commissioner may require other returns to be made
80AApplication
80BNotification required that taxpayer not subject to this Part
80CRequests for income statements
80DCommissioner must issue income statement
80EParticulars to be included in income statement
80FTaxpayer obligations and assessment on receipt of income statement
80GIncome statement deemed return
80HIncome statement deemed assessment
80IDeemed matters
80KAApplications for payment of tax credit by instalment
80KBContents of application
80KCWhen tax file number of child does not accompany application
80KDWhat Commissioner must do on receipt of application
80KENotices of entitlement
80KFEffect of giving notice of entitlement
80KGNotifying Commissioner of events affecting notice of entitlement
80KHCancellation of notice of entitlement
80KIPayment of tax credit by instalment by Commissioner
80KJDelay in providing notice of entitlement
80KKPayment by instalment of family tax credit (without abatement)
80KLPayment of instalments into accounts
80KLBRecovery of excess tax credits
80KMSummary of instalments paid
80KNPayment of tax credit by chief executive
80KODetermining WFF tax credit
80KPWhen entitlement to income-tested benefit ends
80KQNo authority to pay WFF tax credit
80KRRequest by chief executive to stop payment of WFF tax credit
80KSRequest by person to stop or re-start payment of tax credit
80KTDetails of payments of tax credits
80KUPayment of tax credit taken over by Commissioner
80KVStatement of family scheme income
80KWEffect of extra instalment on entitlement to tax credit
81Officers to maintain secrecy
81ADisclosure of information under approved information sharing agreement
81BAGovernment agency communication
81BDisclosure of information concerning tax advisor or person acting as tax agent
82Disclosure of information for matching purposes
82AADisclosure to ensure correct information included in New Zealand Business Number Register
82ADisclosure of information to prevent cessation of benefit payments
83Disclosure of information for purposes of entitlement card
84Disclosure of information for WFF tax credit double payment identification
85Disclosure of address information in relation to debtors
85ADisclosure of certain information in relation to fines defaulters
85BDisclosure of information for purposes of mutual assistance provision contained in social security agreement
85CUse and supply of information supplied for purposes of section 85B
85DMinistry of Education to provide information as to study status of student loan borrowers [Repealed]
85EDisclosure of information for assessment of levies
85FDisclosure of information for verification of government screen production payment entitlement
85GDisclosure of information in relation to Working for Families tax credits
85GBGovernment Actuary to provide information to Commissioner for purpose of administration of KiwiSaver Act 2006 [Repealed]
85GCUse of information supplied under section 85GB [Repealed]
85HDisclosure of information for purposes of Parental Leave and Employment Protection Act 1987
85IUse of Parental Leave and Employment Protection Act 1987 and parental tax credit information to determine entitlement
85JDisclosure of information for administration of Australian wine producer rebate
85KNew Zealand Police and Ministry of Justice to provide information concerning sex offences for purposes of child support exemptions
85LUse of information supplied under section 85K
86Other persons to maintain secrecy
87Further secrecy requirements
88Secrecy obligations not to prevent disclosure in arrangements for relief from double taxation and exchange of information
89Commissioner to notify Minister where funds of gift-exempt body applied for non-charitable purpose, etc
89APurpose of this Part
89ABResponse periods
89ACResponse period when initiating notice filed late
89BCommissioner may issue notices of proposed adjustment
89CNotices of proposed adjustment required to be issued by Commissioner
89DTaxpayers and others with standing may issue notices of proposed adjustment
89DATaxpayer may issue notice of proposed adjustment for taxpayer assessment
89EElection of small claims jurisdiction of Taxation Review Authority [Repealed]
89FContent of notice of proposed adjustment
89GIssue of response notice
89HDeemed acceptance
89ICircumstances where disputant may not challenge adjustment
89JWhere Commissioner accepts adjustment proposed by disputant
89KLate actions deemed to occur within response period
89LApplication to High Court
89MDisclosure notices
89NCompleting the disputes process
89OTest cases
89PChallenge notice for taxpayer-initiated disputes
90Determinations in relation to financial arrangements
90AAApplication of determinations made under section 90
90ABApplication for determination
90ACDeterminations relating to financial arrangements
90ADNotification of determinations and notices
90AEFour-year period in which determination not required to be applied
90AFImputation arrangement to obtain tax advantage
90AGMaori authority arrangements to obtain tax advantage
90ADeterminations in relation to apportionment of interest costs
91Determinations in relation to petroleum mining operations
91AADeterminations in relation to standard-cost household service
91AABDeterminations relating to types and diminishing values of listed horticultural plants
91AACExemptions from section EA 3 of Income Tax Act 2007
91AADDetermination on methods for calculating value of specified livestock under national standard cost scheme
91AAEPublication and revocation of determinations relating to livestock
91AAFDetermination on economic rate
91AAGDetermination on special rates and provisional rates
91AAHCommissioner may decline to issue special rate or provisional rate
91AAIEffect on special rate of change in circumstances
91AAJDisputing or challenging determination
91AAKNotice of setting of economic rate
91AALDetermination on maximum pooling value
91AAMApplications for determinations
91AANDeterminations on rates for diminishing value of environmental expenditure
91AAODetermination on type of interest in FIF and use of fair dividend rate method
91AAQDetermination on insurer as non-attributing active CFC
91AARDetermination relating to eligible relocation expenses
91AASDeclaration of emergency event for purposes of family scheme income
91AATDeterminations relating to certain employment expenditure
91APurpose of this Part
91BInterpretation
91CTaxation laws in respect of which binding rulings may be made
91DCommissioner may make public rulings
91DAContent and notification of a public ruling
91DBEffect of a public ruling
91DCApplication of a public ruling
91DDExtension of a public ruling
91DEWithdrawal of a public ruling
91ECommissioner to make private rulings on application
91EAEffect of a private ruling
91EBApplication of a private ruling
91ECApplying for a private ruling
91EDDisclosure requirements
91EECommissioner may request further information
91EFAssumptions in making a private ruling
91EGRight to consultation
91EHContent and notification of a private ruling
91EIWithdrawal of a private ruling
91EJTreatment of information
91FCommissioner may make product rulings
91FAEffect of a product ruling
91FBApplication of a product ruling
91FCApplying for a product ruling
91FDDisclosure requirements
91FECommissioner may request further information
91FFAssumptions in making a product ruling
91FGRight to consultation
91FHContent and notification of a product ruling
91FIExtension of a product ruling [Repealed]
91FJWithdrawal of a product ruling
91FKTreatment of information
91GEffect of legislative change on binding ruling
91GAApplying for ruling on effect of change in legislation
91GBCommissioner to make status rulings on application
91GCRequirements for status ruling applications
91GDCommissioner may request further information
91GERight to consultation
91GFContent of status ruling
91GGNotification of status ruling
91GHEffect of status ruling
91GIEffect of minor error on binding ruling
91HApplications for rulings not to affect obligations and powers
91IRegulations
91JCommissioner may not issue ruling to applicant with outstanding debts
92Taxpayer assessment of income tax
92AAADetermination on cost of timber [Repealed]
92AAAssessment for tax credits under Part M of Income Tax Act 2007 [Repealed]
92ABAssessments of liabilities of shareholders of qualifying companies
92ABasic rates of income tax
92BTaxpayer assessment of GST
93Assessment of FBT
93BTrustee income: Commissioner’s power to assess
93CForeign tax credits: Commissioner’s power to amend assessments
94Assessment of qualifying company election tax and additional tax
94AAssessment of shortfall penalties
94BLiability of wholly-owned group and other bodies to pay shortfall penalties
95Assessment of withdrawal tax [Repealed]
96Assessment of New Zealand superannuitant surcharge [Repealed]
97Assessment of imputation penalty tax
97BAssessment of Maori authority distribution penalty tax
97CAssessment of R&D repayment tax
98Assessment of ESCT
98BAssessment of retirement scheme contribution withholding tax
99Assessment of RWT
100Assessment of NRWT
101Assessment of further income tax
101BAssessment of imputation additional tax
102Assessment of FDP [Repealed]
103Assessment of further FDP [Repealed]
103AAssessment of FDP relating to conduit tax relief [Repealed]
104Assessment of FDP penalty tax [Repealed]
104BDetermination of credits and debits in memorandum accounts
105Assessments and determinations made by electronic means
106Assessment where default made in furnishing returns
107Amended assessment for income tax where return date between 31 March and 1 October
107ATime bar for amendment of assessments
108Time bar for amendment of income tax assessment
108ATime bar for amending GST assessment
108BExtension of time bars
109Disputable decisions deemed correct except in proceedings
109ATransitional provision affecting assessments
110Evidence of returns and assessments
111Commissioner to give notice of assessment to taxpayer
112Commissioner to make determination of life insurer’s policyholder net loss [Repealed]
113Commissioner may at any time amend assessments
113ACorrection of minor errors in subsequent returns
113BAmended assessments if dividend recovered or repaid
113CAmended assessments for attributed repatriation dividends [Repealed]
113DAmended assessments for research and development tax credits
114Validity of assessments
115Determination of claims for foreign tax credits [Repealed]
116Notice of foreign tax credit determination to taxpayer [Repealed]
117Foreign tax credit determination deemed correct except in proceedings on objection [Repealed]
118Evidence of foreign tax credit determination [Repealed]
119Commissioner may determine amount of provisional tax
119AAmount of provisional tax based on 1997–98 or earlier income year [Repealed]
120Commissioner to pay interest on certain excess tax [Repealed]
120APurpose of this Part and nature of interest
120AAApplication of Part
120BPersons excluded
120CDefinitions
120DLiability to pay interest
120EAmount of interest payable
120EAAmount of interest payable to or by life insurers [Repealed]
120FInterest priority and rights of Commissioner
120GPayment date
120HSetting and varying interest rates
120INo right to object to interest
120JPurpose of specific provisions
120KInstalments of and due dates for provisional tax [Repealed]
120KBProvisional tax instalments and due dates generally
120KCResidual income tax of new provisional taxpayer
120KDProvisional tax instalments in transitional years
120KEProvisional tax and rules on use of money interest
120LMeaning of unpaid tax and overpaid tax for provisional tax purposes
120MWhere provisional tax paid by company does not count as overpaid tax
120NVariation to definition of date interest starts for provisional tax
120OVariation to definition of date interest starts
120OBVariation to definitions for determining interest chargeable or payable to PAYE intermediaries
120OCApplication of sections 120A, 120AA and 120D to 120I to PAYE intermediaries
120ODApplication of sections 120A, 120AA and 120C to 120I to intermediaries who operate tax pooling accounts
120OEInterest paid on deposits in tax pooling accounts
120PSpreading tax liability or apportioning income back over earlier income years
120PAApplying tax credit for supplementary dividend to earlier income year
120QDue date for underestimation penalty tax
120RSpecial provision for FDP [Repealed]
120SAmount in nature of interest to be added to fringe benefit tax paid on annual or income year basis [Repealed]
120TInterest on deferrable tax
120UBond provided for obligation to withhold or deduct amount of tax
120VInterest on overpaid RWT
120WCommissioner’s official opinions
121Interest to be charged where residual income tax exceeds provisional tax [Repealed]
122Interest on tax overpaid [Repealed]
123Amount in nature of interest to be added to fringe benefit tax paid on annual or income year basis [Repealed]
124Interest to be charged and payable with respect to certain dividend withholding payments [Repealed]
124AApplication of Part 8
125Certain rights of objection not conferred
126Procedure for objections to assessments
127Commissioner to consider objections and may amend assessment
128Payment of disputed tax where competent objection lodged
128AWaiver of payment or security [Repealed]
129Determination of objection not to affect other matters
130Objections to allowance determinations
131Objections to determinations [Repealed]
132Application of this Part to objections to foreign tax credit determinations [Repealed]
133Wrong PAYE withholding determination a ground for objection
134Objector may require that objections be submitted to Taxation Review Authority
135Powers of Taxation Review Authority on determination of objection or case stated
136When objection may be referred directly to High Court
137Test case procedure
138Determination by Taxation Review Authority of objection in relation to allowances
138AApplication of this Part
138BWhen disputant entitled to challenge assessment
138CWhen disputant entitled to challenge disputable decision other than assessment
138DChallenge may in exceptional circumstances be commenced after response period
138ECertain rights of challenge not conferred
138FChallenging disputable decisions which are not assessments
138GEffect of disclosure notice
138HApplication to strike out proceedings
138IPayment of disputed tax
138JWaiver of payment or security [Repealed]
138KDetermination of challenge not to affect other matters
138LChallenging civil penalties
138MWrong PAYE withholding determination a ground for challenge
138NProceedings may be transferred to different hearing authorities
138OTransfer from small claims jurisdiction of Taxation Review Authority [Repealed]
138PPowers of hearing authority
138QChallenges designated as test cases
138RStay of proceedings for similar cases
138SChallenge to be heard before Taxation Review Authority
139Purposes of this Part
139ALate filing penalty for certain returns
139AAALate filing penalty for GST returns
139AANon-electronic filing penalty
139BLate payment penalty
139BAImposition of late payment penalties when financial relief sought
139CLate payment penalty and provisional tax
140Where another person withholds RWT
140AUnderestimation penalty where income tax underestimated as at final instalment date [Repealed]
140BImputation penalty tax payable where end of year debit balance
140BBTransitional imputation penalty tax payable in some circumstances [Repealed]
140CTransitional imputation penalty tax payable in some circumstances [Repealed]
140CATransitional FDP penalty tax payable in some circumstances [Repealed]
140CBMaori authority distribution penalty tax payable where end of year debit balance
140DApplication of other provisions of Act to imputation penalty tax and dividend withholding payment penalty tax [Repealed]
140DBApplication of other provisions of Act to Maori authority distribution penalty tax [Repealed]
141Tax shortfalls
141AAShortfall penalty if non-resident contractor relieved from all liability to pay tax on contract payment
141ANot taking reasonable care
141BUnacceptable tax position
141CGross carelessness
141DAbusive tax position
141EEvasion or similar act
141EAShortfall penalty and provisional tax
141EBPromoter penalties
141ECDefinition of promoter
141EDNot paying employer monthly schedule amount
141FCommissioner to determine portions in which shortfall penalty payable by taxpayer and officers of taxpayer
141FBReduction of penalties for previous behaviour
141FCLoss attributing qualifying companies—reduction of shortfall penalties [Repealed]
141FDShareholders of loss-attributing qualifying companies [Repealed]
141GReduction in penalty for voluntary disclosure of tax shortfall
141HReduction for disclosure of unacceptable tax position
141IReduction where temporary shortfall
141JLimitation on reduction of shortfall penalty
141JAAShortfall penalty for not taking reasonable care or for taking unacceptable tax position may not be more than $50,000
141JAApplication of Part 9 to non-filing taxpayers
141JBApplication of Part 9 to PAYE intermediaries
141KIncreased penalty for obstruction
141KBDiscretion to cancel some shortfall penalties [Repealed]
141LDuty of Commissioner to report on application of penalties
142Due date for payment of late filing penalty
142ANew due date for payment of tax that is not a penalty
142BDue date for shortfall penalties
142CDue date for payments by officers
142DDue date for repayment of excess refund or credit of tax
142EDue dates for payment of imputation penalty tax
142FDue date for payment of deferrable tax
142GDue date for payment of non-electronic filing penalty
143Absolute liability offences
143AKnowledge offences
143BEvasion or similar offence
143COffence for failure of officers of department to maintain secrecy
143DOffence for failure of other persons to maintain secrecy
143ESecrecy requirements where information given by department
143FOffence in relation to inquiries
143GOffence in relation to court orders
143HObstruction
144Certain offences in relation to Stamp and Cheque Duties Act 1971 [Repealed]
145Penalties for offences for which no specific penalty imposed
146Publication of names [Repealed]
147Employees and officers
147BDirectors and officers of resident foreign trustee
148Aiding or abetting
149Imposition of civil and criminal penalties
149AStandard of proof and onus of proof
149BProceedings for offences
150Charging document may charge several offences
150ACharging document may be filed within 10 years for income tax and GST offences
150BCharging document may be filed within 4 years for stamp duty and gaming duty offences
150CAuthority to file charging document
150DEvidence in proceedings for failure to furnish returns or information
150EEvidence inconsistent with instrument not admissible to reduce stamp duty [Repealed]
151Non-presentation of instrument for stamping [Repealed]
152Evidence of financial or property transactions
[Repealed]
153Imputation penalty tax payable where end of year debit balance of imputation credit account [Repealed]
154Dividend withholding payment penalty tax payable where end of year debit balance [Repealed]
155Application of other provisions of this Act to imputation penalty tax and dividend withholding payment penalty tax [Repealed]
156Mode of recovery of unpaid tax
156ARecovery of civil penalties
157Deduction of tax from payments due to defaulters
157AApplication of Parts 7 and 9 to defaulters
158Procedure in High Court where defendant absent from New Zealand
159Procedure in District Court where defendant absent from New Zealand
160Commissioner may appear in legal proceedings by officer of Public Service
161Costs against Commissioner
162Proceedings not affected by vacancy or change in office of Commissioner
163No limitation of action to recover tax
164Crown Proceedings Act 1950 not affected
165Recovery of tax paid by one person on behalf of another
165AARecovery of tax paid by superannuation fund [Repealed]
165ARecovery of excess tax credits allowed
165BRecovery of overpaid refunds: NRWT
166Tax paid in excess may be set off against additional tax when assessment reopened
166BShipping business of absentee taxpayer
167Recovery of tax and payments from employers or PAYE intermediaries
168Employer or PAYE intermediary failing to withhold or deduct tax or payments
169Unpaid tax payments, etc, to constitute charge on employer’s or PAYE intermediary’s property
170Recovery of RWT
171Person failing to withhold RWT
172Unpaid RWT constitutes charge on payer’s property
173Overpayment of family tax credit, etc [Repealed]
173AApplication of Part
173BDefinitions
173CTax recovery agreements
173DTaxes that may be recovered
173ERequests for assistance
173FScope of assistance
173GLimitations on assistance in recovery
173HContested act of assistance
173IRights of appeal
173JCertificates given by Commissioner
173KApplication
173LTransfer of excess tax within taxpayer’s accounts
173MTransfer of excess tax to another taxpayer
173MBLimitation on transfer by PAYE intermediary
173NTransfer of excess tax—tax credits
173OTransfer of excess tax if no date specified by taxpayer
173PTransfer of excess provisional tax if provisional tax paid is more than taxpayer’s provisional tax liability, determined before assessment
173QTransfer of excess provisional tax if taxpayer estimates or revises estimate of residual income tax, determined before assessment
173RTransfer of excess tax if provisional tax is more than taxpayer’s residual income tax, determined after assessment
173STransfers of interest on overpaid tax
173TApplication of excess tax if taxpayer has unsatisfied tax liability
173UTransfers of excess financial support
174Application of Part to tax years before 1994
174AAPower of Commissioner in respect of small amounts of refunds or tax payable
174APartial refunds of GST
175Small amounts of additional tax, etc, not to be charged [Repealed]
176Recovery of tax by Commissioner
177Taxpayer may request financial relief
177AHow to apply serious hardship provisions
177BInstalment arrangements
177CWrite-off of tax by Commissioner
177CAProof of debt
177DRelief to taxpayers to whom new start grants payable [Repealed]
178Remission of underestimation penalty tax [Repealed]
179Relief from additional tax or incremental tax [Repealed]
180Remissions and refunds of imputation penalty tax
181Remissions and refunds of FDP penalty tax [Repealed]
181BRemissions and refunds of Maori authority distribution penalty tax
181CRemission of late payment penalties and interest incurred due to obligation to pay further income tax
181DRemission of late payment penalties and interest incurred due to obligation by Maori authority to pay further income tax
182Relief from additional tax incurred due to default in payment of tax [Repealed]
183Obligation to pay tax on foreign investment fund income able to be suspended [Repealed]
183AARemission for GST transitional taxable periods
183ARemission for reasonable cause
183ABARemission in circumstances of emergency event
183ABCancellation of late payment penalties imposed before 1 April 2002
183BCancellation of late payment penalties under instalment arrangement [Repealed]
183CCancellation of interest
183CACancellation of interest charged on unpaid provisional tax
183CBCancellation of interest charged on payments under PAYE rules or provisional tax rules arising from work in Canterbury earthquake recovery programme
183DRemission consistent with collection of highest net revenue over time
183ERemission of interest if unpaid tax remitted
183FSmall amounts of penalties and interest not to be charged
183GRefunds by Commissioner
183HRemission on application
183ITime when cancellation takes effect
184Refund of tax paid on income subsequently exempted by Order in Council
184AARefund of tax: deductible amounts of interest
184ARefund of tax paid in excess made by direct credit to bank account
184BTax type that may be direct credited to bank account
185Payment out of Crown Bank Account
185BApplication of particular provisions in this Part to PAYE intermediaries
185CEstablishment of Listed PAYE Intermediary Bank Account
185DPayments into, and out of, Listed PAYE Intermediary Bank Account
185EPurpose
185FPermitted choices in relation to foreign account information-sharing agreements
185GObligations related to foreign account information-sharing agreements: registration
185HObligations related to foreign account information-sharing agreements: due diligence
185IObligations related to foreign account information-sharing agreements: information for NZ competent authority
185JObligations related to foreign account information-sharing agreements: information for third parties
185KInformation provided in form prescribed by Commissioner
185LForeign account information-sharing agreements: anti-avoidance
185MTimeframes not specified
[Repealed]
[Repealed]
186Penal tax for evasion of deficient tax [Repealed]
187Penal tax deemed to be of the same nature as deficient tax [Repealed]
188Assessment of penal tax [Repealed]
189Date for payment of penal tax [Repealed]
190Objections to assessments of penal tax [Repealed]
191Recovery of penal tax [Repealed]
192Recovery of penal tax from executors or administrators [Repealed]
193Recovery of penal tax not affected by conviction of taxpayer [Repealed]
194Penal tax for default in making or paying tax deduction [Repealed]
195Penal tax for failure to deduct specified superannuation contribution withholding tax [Repealed]
196Penal tax for default in making or paying resident withholding tax deductions [Repealed]
197Penal tax for default in making or paying deductions of non-resident withholding tax [Repealed]
[Repealed]
198Offences relating to obstruction of departmental functions [Repealed]
199Penalty for failure to furnish returns, etc [Repealed]
200Offence for failure to provide information requested by Commissioner [Repealed]
201Offence for officers and employees of corporate bodies [Repealed]
202Further offences for officers and employees of corporate bodies [Repealed]
203Offence for failure of officers of department to maintain secrecy [Repealed]
204Offence for failure of other persons to maintain secrecy [Repealed]
205Secrecy requirements where information given by department [Repealed]
206Offences relating to tax deductions [Repealed]
207Offences for failure to deduct specified superannuation contribution withholding tax [Repealed]
208Offences relating to resident withholding tax [Repealed]
209Offences for failure to deduct non-resident withholding tax [Repealed]
210Offences relating to dividend withholding payments [Repealed]
211Offences for failure to make deductions [Repealed]
212Offences relating to family support [Repealed]
213Offences in relation to inquiry before a District Court Judge [Repealed]
214Offences in relation to inquiry by Commissioner [Repealed]
[Repealed]
215Proceedings to be taken summarily [Repealed]
216Information may charge several offences [Repealed]
217Information may be laid within 10 years [Repealed]
218Authority to lay information [Repealed]
[Repealed]
219Evidence in proceedings for failure to furnish returns or information [Repealed]
220Evidence of financial or property transactions [Repealed]
[Repealed]
221Penalties for offences [Repealed]
222Penalties for failure to meet various tax obligations [Repealed]
223Publication of names of tax evaders [Repealed]
224Regulations—Inland Revenue Acts generally
225Regulations
225AARegulations: co-operative dairy and marketing companies
225APower to make interim payments of WFF tax credit
225BOrder in Council amending Schedule 27
225BAOrder under section 225B is confirmable instrument
225COrder in Council amending Schedule 38 of Income Tax Act 2007
225DRegulations: community housing trusts and companies
226Power to extend time for doing anything under Act
226BBusiness group amnesties
226CSecure credit or debit card payments and fees
227Transitional provisions and savings
228Commissioner and department
229References to department, etc
Reprint notes

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

 
1 Short Title and commencement

(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): inserted, 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)

[Repealed]

Section 2(4): repealed, on 17 July 2013, by section 107 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

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

accepted software package means a computer program or group of computer programs that is used for business, accounting, tax, or other purposes and is accepted by the Commissioner for use in communicating information to the Commissioner and receiving information from the Commissioner

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

apply, for a mode of communication, has the meaning set out in section 14C

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

ask, for a mode of communication, has the meaning set out in section 14B

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:

(e)

is defined in section 81(8)(aa) for the purposes of section 81(4)(y):

(f)

is defined in section 82AA(3) for the purposes of that section

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

bank account means, for a person, the identifying number of an account—

(a)

that the person holds with a registered bank, or with a licensed NBDT as defined in section 4 of the Non-bank Deposit Takers Act 2013; and

(b)

for which the relevant reporting entity, under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (the Act), has obtained identity information and completed verification of identity in accordance with the Act, if customer due diligence is required under that Act for the person

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

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 communicated by the Commissioner 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 notifying the taxpayer, 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

(a)

has the meaning provided in a double tax agreement or in a tax recovery agreement; and

(b)

includes the Commissioner

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, for a person who is a taxpayer or disputant, means—

(a)

an amount of tax, assessed under a tax law as payable by the person, in relation to which the person makes a competent objection under Part 8 or that the person challenges under Part 8A:

(b)

goods and services tax, payable (as defined in section 20A(1) of the Goods and Services Tax Act 1985) by the person on a due date, in relation to which the person makes a competent objection under Part 8 or that the person challenges under Part 8A:

(c)

an amount of tax assessed under a tax law as payable by the person and described in section RP 17B(3)(bb) of the Income Tax Act 2007

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

foreign account information-sharing agreement has the same meaning as in section YA 1 of the Income Tax Act 2007

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)

inflation-indexed instrument has the same meaning as in section YA 1 of the Income Tax Act 2007

inform, for a mode of communication, has the meaning set out in section 14B

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

issuing officer is defined in sections 16(7) and 16C(8) for the purposes of those sections

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)
[Repealed]

(ii)
[Repealed]

(iii)
[Repealed]

(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]

non-resident seasonal worker has the meaning given in section YA 1 of the Income Tax Act 2007

notice, for an item of information, means the form or manner in which the item is notified or communicated, as described in section 14C or 14D, as appropriate

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

notify

(a)

means to give notice; and

(b)

for a mode of communication, has the meaning set out in section 14C or 14D, as appropriate

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

offshore person means,—

(a)

for an individual,—

(i)

a New Zealand citizen who is outside New Zealand and has not been in New Zealand within the last 3 years:

(ii)

a person who holds a residence class visa granted under the Immigration Act 2009, and who is outside New Zealand and has not been in New Zealand within the last 12 months:

(iii)

a person who is not a New Zealand citizen and who does not hold a residence class visa granted under the Immigration Act 2009:

(b)

for a body corporate or an unincorporated body of persons, including a trust or a unit trust, a person who would be an overseas person under section 7(2)(b) to (f) of the Overseas Investment Act 2005, treating references to an overseas person or persons in that section as including a person or persons described in paragraph (a) of this definition

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 of this Act, means—

(a)

a petroleum permit under section YA 1 of the Income Tax Act 2007:

(b)

a replacement permit under section YA 1 of that Act

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

professional trustee, in section 43B, means a person whose profession, employment, or business is or includes acting as a trustee or investing money on behalf of others

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

relief company means, in relation to a taxpayer, a company in which—

(a)

the taxpayer owns 50% or more of the shares:

(b)

the taxpayer and 1 other person jointly own 50% or more of the shares:

(c)

the taxpayer is a shareholder-employee, and the company satisfies paragraphs (a) and (c) of the definition of close company in section YA 1 of the Income Tax Act 2007

relinquishment, in section 91, has the same meaning as in section YA 1 of the Income Tax Act 2007

request, for a mode of communication, has the meaning set out in section 14B

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

(a)

in sections 81(4)(f) and (o), 82, and 85, means—

(i)

in relation to a benefit that is not a student allowance, the department for the time being responsible for the administration of the Social Security Act 1964:

(ii)

in relation to a student allowance, the department for the time being responsible for the administration of Part 25 of the Education Act 1989:

(b)

in sections 24F and 24IB, means the department for the time being responsible for the administration of the Social Security Act 1964

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(1B)(b)

special tax code notification means a special tax code notification under section 24IB

standard-cost household service means a service that is a standard-cost household service under a determination that is made by the Commissioner under section 91AA

status ruling means a ruling made under section 91GA

student allowance means an allowance paid under regulations made under section 303 of the Education Act 1989

tax

(a)

means—

(i)

a tax, levy, or duty of any type imposed by a tax law, regardless of how the tax, levy, or duty is described:

(ii)

an amount deemed by a tax law to be a tax, levy, or duty:

(iii)

any other amount payable to the Commissioner under a tax law, including:

(A)
[Repealed]

(B)

an amount imposed under section 157 of this Act or payable under section 43 of the Goods and Services Tax Act 1985:

(C)

an amount payable by a payer (as defined in section 153 of the Child Support Act 1991) under Part 10 of the Child Support Act 1991:

(CB)

an amount required to be deducted under subpart 1 of Part 3 of the KiwiSaver Act 2006:

(CC)

an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that relates to a compulsory employer contribution:

(CD)

an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of the KiwiSaver Act 2006:

(D)

a salary or wage deduction (as defined in section 4(1) of the Student Loan Scheme Act 2011), or an amount recovered in accordance with section 193 of that Act:

(iv)

a credit of tax under a tax law:

(v)

a tax of the general character described in any of paragraphs (i) to (iv)—

(A)

that is imposed on or payable by a taxpayer in a country or territory other than New Zealand; or

(B)

that is relevant under a tax law for the purposes of determining a tax position:

but does not include—

(vi)

interest imposed under Part 7:

(vii)

subject to paragraph (b), a civil penalty:

(viii)

an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that does not relate to a compulsory employer contribution:

(ix)

financial support (as defined in section 2(1) of the Child Support Act 1991):

(x)

an end-of-year repayment obligation or an overseas-based repayment obligation (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011):

(xi)

a tax credit under section 41A:

(xii)

is a tax prescribed in section 173D:

(xiii)

the amount of a subsidy payable under section RP 4 of the Income Tax Act 2007 to a listed PAYE intermediary:

(xiv)

a fee described in section 226C:

(ab)

for the purposes of the application of this Act in relation to a regulation made under section CV 8 of the Income Tax Act 2007, includes an Australian wine producer rebate:

(b)

for the purposes of section 4A and Parts 7, 8, 8A, 9, 10, and 11, also includes a civil penalty:

(c)

for the purposes of sections 6, 6A, and 6B, includes—

(i)

revenue collected under, entitlements arising from, or amounts paid or payable under the Inland Revenue Acts; and

(ii)

loan interest charged on a loan balance (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011); and

(iii)

contributions administered by the Commissioner under the KiwiSaver Act 2006:

(ca)

for the purpose of Part 10B, includes—

(i)

financial support, as defined in section 2(1) of the Child Support Act 1991; and

(ii)

a repayment obligation, as defined in section 4(1) of the Student Loan Scheme Act 2011; and

(iii)

a tax credit referred to in section 41A:

(cb)

for the purposes of sections 156 to 165, includes a combined tax and earner-related payment:

(d)

for the purpose of sections 176, 177, and 177A to 177D, means—

(i)

a tax, levy or duty of any type imposed by a tax law, regardless of how the tax, levy or duty is described:

(ii)

an amount deemed by a tax law to be a tax, levy or duty:

(iii)

any other amount payable to the Commissioner under a tax law, including:

(A)
[Repealed]

(B)

an amount imposed under section 157 of this Act or payable under section 43 of the Goods and Services Tax Act 1985:

(C)

an amount payable by a payer, as defined in section 153 of the Child Support Act 1991, under Part 10 of that Act:

(CB)

an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that relates to a compulsory employer contribution:

(CC)

an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of the KiwiSaver Act 2006:

(D)

a salary or wage deduction (as defined in section 4(1) of the Student Loan Scheme Act 2011) or an amount recovered in accordance with section 193 of that Act:

(iv)

a tax prescribed in section 173D:

(v)

interest imposed under Part 7:

(vi)

a civil penalty:

but does not include—

(vii)
[Repealed]

(viii)

financial support, as defined in section 2(1) of the Child Support Act 1991:

(viiib)

an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that does not relate to a compulsory employer contribution:

(ix)

an end-of-year repayment obligation or an overseas-based repayment obligation (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011)

tax advice document is defined in section 20B(3)

tax advisor is defined in section 20B(4)

tax agent means a person who—

(a)

is eligible under section 34B(2) to be a tax agent; and

(b)

is listed by the Commissioner as a tax agent—

(i)

before the date on which the Taxation (Business Taxation and Remedial Matters) Act 2007 receives the Royal assent:

(ii)

on or after the date on which that Act receives the Royal assent, after the person applies under section 34B to be listed by the Commissioner; and

(c)

is not later removed by the Commissioner from the list of tax agents

tax code certificate means a tax code certificate under section 24I(2)

tax code notification means a tax code notification under section 24I(1)

tax contextual information is defined in section 20F(3)

tax file number means an identification number that the Commissioner allocates to a person

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 33AA:

(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

(a)

means a form or document that a taxpayer is required to complete and return to the Commissioner whether provided in relation to a period or not; and

(b)

includes a tax form issued by another taxpayer that the taxpayer provides to the Commissioner; but

(c)

does not include the prescribed form or electronic format under section 185K

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

(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) accepted software package: inserted, on 2 June 2016, by section 76(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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) apply: inserted, on 2 June 2016, by section 76(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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: replaced, 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) ask: inserted, on 2 June 2016, by section 76(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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 officer paragraph (e): inserted, on 13 May 2016, by section 41 of the New Zealand Business Number Act 2016 (2016 No 16).

Section 3(1) authorised officer paragraph (f): inserted, on 13 May 2016, by section 41 of the New Zealand Business Number Act 2016 (2016 No 16).

Section 3(1) authorised savings institution: repealed, on 2 June 2016, by section 76(4) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 3(1) bank account: inserted, on 1 October 2015, by section 4(2) of the Tax Administration Amendment Act 2015 (2015 No 83).

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): inserted, 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: repealed, on 1 July 2012, by section 16(2) of the Charities Amendment Act (No 2) 2012 (2012 No 43).

Section 3(1) civil penalty: replaced (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): replaced, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 3(1) civil penalty paragraph (e): inserted, 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 official opinion paragraph (a)(i): amended, on 2 June 2016, by section 76(5)(a) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 3(1) Commissioner’s official opinion paragraph (a)(ii): amended, on 2 June 2016, by section 76(5)(b) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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: replaced, on 1 July 2014, by section 151(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

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: replaced, 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: replaced, on 24 February 2016, by section 245(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

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: replaced, 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): replaced, 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): replaced, 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: replaced, 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 account information-sharing agreement: inserted, on 1 July 2014, by section 151(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

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) inflation-indexed instrument: inserted, on 30 June 2014, by section 151(3) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 3(1) inform: inserted, on 2 June 2016, by section 76(6) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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) IR5 taxpayer: repealed, on 24 February 2016, by section 245(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

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) issuing officer: inserted, on 1 September 2013, by section 302(2) of the Search and Surveillance Act 2012 (2012 No 24).

Section 3(1) judicial officer: repealed, on 1 September 2013, by section 302(2) of the Search and Surveillance Act 2012 (2012 No 24).

Section 3(1) late filing penalty: replaced (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: replaced, 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)(i): repealed, on 24 February 2016, by section 245(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 3(1) late payment penalty paragraph (b)(ii): repealed, on 24 February 2016, by section 245(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 3(1) late payment penalty paragraph (b)(iii): repealed, on 24 February 2016, by section 245(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

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: replaced, on 1 April 2008 (effective for 2008–09 income 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) non-resident seasonal worker: inserted (with effect on 1 April 2008), on 30 June 2014, by section 151(4) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 3(1) notice: replaced, on 2 June 2016, by section 76(7) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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) notify: inserted, on 2 June 2016, by section 76(8) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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) offshore person: inserted, on 1 October 2015, by section 4(3) of the Tax Administration Amendment Act 2015 (2015 No 83).

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: replaced, 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: replaced (with effect on 1 April 2005), on 2 November 2012, by section 170(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 3(1) petroleum permit: amended (with effect on 1 April 2008), on 2 November 2012 (applying for the 2008–09 and later income years), by section 170(3)(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 3(1) petroleum permit: amended (with effect on 1 April 2008), on 2 November 2012 (applying for the 2008–09 and later income years), by section 170(3)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

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) professional trustee: inserted, on 16 November 2015, by section 20 of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).

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: replaced, on 1 April 2008 (effective for 2008–09 income 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) relief company: inserted, on 30 June 2014, by section 151(5) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

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) request: inserted, on 2 June 2016, by section 76(8) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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: replaced, 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: replaced (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: replaced, on 2 June 2016, by section 76(9) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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: replaced, 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: replaced, on 1 April 2008 (effective for 2008–09 income 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: amended, on 2 June 2016, by section 76(10) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 3(1) special tax code notification: inserted, on 2 June 2016, by section 76(11) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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: replaced, 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): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(f) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 3(1) tax paragraph (a)(iii)(CB): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 3(1) tax paragraph (a)(iii)(CC): inserted, on 1 April 2008, by section 14(a) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 3(1) tax paragraph (a)(iii)(CD): inserted, on 1 April 2008, by section 14(a) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 3(1) tax paragraph (a)(iii)(D): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 3(1) tax paragraph (a)(v)(A): replaced, 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): replaced, on 1 April 2008, by section 14(b) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 3(1) tax paragraph (a)(x): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 3(1) tax paragraph (a)(x): amended (with effect on 1 April 2012), on 30 March 2013, by section 52(2) of the Student Loan Scheme Amendment Act 2013 (2013 No 10).

Section 3(1) tax paragraph (a)(xi): inserted, 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): inserted, 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): inserted, 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): inserted, on 29 August 2011, by section 142(10) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 3(1) tax paragraph (ab): inserted, on 21 December 2005, by section 9 of the Taxation (Urgent Measures) Act 2005 (2005 No 121).

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

Section 3(1) tax paragraph (c): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 3(1) tax paragraph (ca): inserted, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 73(7)(a) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 3(1) tax paragraph (ca)(ii): amended, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

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

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

Section 3(1) tax paragraph (d): inserted, on 10 October 2000 (applying to 2001–2002 and subsequent income years), by section 60(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 3(1) tax paragraph (d): amended, on 17 October 2002 (applying on or after 1 December 2002), by section 73(7)(b) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 3(1) tax paragraph (d)(iii)(A): repealed (with effect on 30 June 2009 and applying for all income years beginning on or after 1 July 2009), on 6 October 2009, by section 596(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 3(1) tax paragraph (d)(iii)(CB): inserted, on 1 April 2008, by section 14(c) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 3(1) tax paragraph (d)(iii)(CC): inserted, on 1 April 2008, by section 14(c) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 3(1) tax paragraph (d)(iii)(D): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 3(1) tax paragraph (d)(vii): repealed, on 27 March 2001 (applying on first day of 2001–02 income year), by section 44(5)(b) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).

Section 3(1) tax paragraph (d)(viiib): inserted, on 1 April 2008, by section 14(d) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 3(1) tax paragraph (d)(ix): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 3(1) tax paragraph (d)(ix): amended (with effect on 1 April 2012), on 30 March 2013, by section 52(2) of the Student Loan Scheme Amendment Act 2013 (2013 No 10).

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: replaced, 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 file number: inserted, on 1 October 2015, by section 4(3) of the Tax Administration Amendment Act 2015 (2015 No 83).

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): replaced, 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): replaced, 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): replaced, on 1 April 2008 (effective for 2008–09 income 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): replaced, on 1 April 2008 (effective for 2008–09 income 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): inserted, 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): inserted, 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): inserted, 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): amended, on 1 April 2016, by section 170(4) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 3(1) tax position paragraph (n): inserted, 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): inserted, 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: replaced, on 1 July 2014, by section 151(6) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 3(1) tax return paragraph (a): amended, on 2 June 2016, by section 76(12) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 3(1) tax shortfall: replaced (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: replaced, 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: replaced, 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: repealed, on 2 June 2016, by section 76(13) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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

Section 3(3): repealed (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 210(19) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 3(4): repealed (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 210(19) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

4 Construction of statutory references

Except where there is express provision to the contrary,—

(a)

a reference in this Act to a particular Part, or section, is to be construed as a reference to a Part, or section, of this Act; and

(b)

a reference in this Act to some other particular element is to be construed as a reference to that element in its immediate context.

For example, a reference to paragraph (f) is to be construed as a reference to paragraph (f) of the section, subsection, definition, or clause in which that paragraph is contained.

4A Construction of certain provisions

(1)

In this Act—

(a)

a provision referring to a tax liability or to a tax obligation, or to something a person must do, refers to a taxpayer’s liability or obligation under a tax law:

(b)

a provision referring to a taxpayer taking a tax position or to a taxpayer’s tax position, also refers to the taxpayer’s—

(i)

claiming or returning or not claiming or returning the tax position; or

(ii)

paying, deducting, or withholding, or not paying, not deducting, or not withholding, an amount of tax; or

(iii)

being placed in the tax position,—

whether knowingly or intentionally or involuntarily:

(c)

a provision referring to a tax position taken in a tax return refers to a tax position taken explicitly or implicitly in the tax return:

(ca)

a provision referring to a tax position taken in an income statement refers to a tax position taken explicitly or implicitly in the income statement, whether or not the tax position was included by the Commissioner in the income statement:

(d)

a provision referring to a taxpayer’s obligation to pay an amount of tax refers to the taxpayer’s obligation to pay tax to the Commissioner:

(e)

a provision referring to a taxpayer’s obligation to provide a tax return refers to the taxpayer’s obligation to complete and provide the tax return to the Commissioner:

(f)

a provision referring to a taxpayer’s obligation to provide a tax form refers to the taxpayer’s obligation to complete and provide the tax form to the person entitled to it:

(g)

a provision referring to any tax (including, for the avoidance of doubt, a penalty) or interest is to be taken to be a reference to all, or part, or the relevant part, of the tax or interest.

(2)

For the purposes of this Act—

(a)
[Repealed]

(b)

an amount of tax is deemed to be withheld when payment is made of the net amount of a PAYE income payment:

(bb)

a contribution deduction under the KiwiSaver Act 2006 is deemed to be made when payment is made of the net amount of a PAYE income payment:

(c)

the amount withheld or deducted described in paragraph (b) or paragraph (bb) is deemed to have been applied for a purpose other than in payment to the Commissioner if the amount is not paid to the Commissioner by the relevant due date:

(d)

if the amount withheld or deducted described in paragraph (b) or paragraph (bb) is not paid to the Commissioner by the due date, the amount is deemed to be unpaid tax:

(e)

despite paragraph (d), and only for the purposes of Part 10B, the amount of tax deemed to be withheld referred to in paragraph (b) is treated as tax paid although it may not have been paid to the Commissioner by the due date.

(3)

References in this Act to tax liabilities for withholding or deducting an amount of tax, or making or accounting for amounts deducted or amounts withheld, under the PAYE rules, to the extent necessary, are also to be construed as including references to liabilities for withholding, deducting, making, or accounting for,—

(a)

deductions of premiums payable under the Accident Rehabilitation and Compensation Insurance Act 1992 or regulations made under that Act or the Accident Insurance Act 1998 or a regulation made under that Act; or

(aa)

deductions of levies under the Accident Compensation Act 2001 or a regulation made under that Act; or

(b)

deductions under the Child Support Act 1991; or

(bb)

deductions under the KiwiSaver Act 2006; or

(bc)

amounts of compulsory employer contributions that must be paid under Part 3, subpart 3A of the KiwiSaver Act 2006 to the Commissioner, including an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of that Act; or

(c)

salary or wage deductions under the Student Loan Scheme Act 2011,—

where the relevant liabilities arise or are to be performed at the same time as the tax liabilities under the PAYE rules.

(4)

When a taxpayer has an obligation under any of sections RA 5, RA 6, RA 10, RA 15 to RA 19, RD 2, RD 4, RD 22, RE 20, RE 21, or RF 13 of the Income Tax Act 2007

(a)

furnishes a return that shows a liability to pay tax under that section; and

(b)

the tax is required to be paid by a due date for a return period; and

(c)

the liability shown in the return is greater than the tax that the taxpayer paid by the due date—

the taxpayer’s tax position in respect of the due date is the tax paid and not the amount of tax shown as payable in the tax return.

(5)

If a taxpayer does not provide a tax return for a return period, the taxpayer is deemed, in relation to each type of tax, to take, in respect of every due date that would be covered by a tax return for the return period if a return were provided, a tax position that is based on the tax of that type paid by the taxpayer for that return period.

(6)

Where—

(a)

a provision (in this subsection referred to as the relevant provision) of this Act applies in respect of a taxpayer making an objection to or a challenge in respect of an assessment or other disputable decision, but not to both; and

(b)

it is necessary or appropriate for the purposes of another provision of this Act that applies with respect to objections or challenges, but not to both, that the relevant provision apply,—

the relevant provision is to be read as if it referred with respect to both objections and challenges.

Section 4A: inserted, on 26 July 1996, by section 4 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 4A(1)(b)(ii): replaced, on 1 April 2008 (effective for 2008–09 income 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): replaced, on 1 April 2008 (effective for 2008–09 income 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): replaced, on 1 April 2008 (effective for 2008–09 income 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): inserted (with effect on 1 April 2008), on 6 October 2009, by section 597(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 4A(3)(a): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 4A(3)(aa): inserted, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 4A(3)(aa): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 4A(3)(bb): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 4A(3)(bc): inserted, on 1 April 2008, by section 16 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 4A(3)(c): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 4A(4): replaced (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: replaced, 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 delegate in accordance with sections 41 and 42 of the State Sector Act 1988 any of the Commissioner’s functions or powers under this Act or any other Act (including functions or powers delegated to the Commissioner under this Act or any other Act), except that—

(a)

the delegation of functions or powers delegated to the Commissioner by a Minister requires the prior written approval of that Minister; and

(b)

the delegation of functions or powers delegated to the Commissioner by the State Services Commissioner requires the prior written approval of the State Services Commissioner.

(2)

However, the Commissioner may not delegate to a person outside the Public Service (as described in section 41(2A) of the State Sector Act 1988) any of the following functions or powers:

(a)

the Commissioner’s functions or powers in relation to obtaining information from and about taxpayers (sections 16 to 21 of this Act); and

(b)

the Commissioner’s functions or powers in relation to imposing civil and criminal penalties on taxpayers in various circumstances (Part 9 of this Act, subpart 3 of Part 4 of the Student Loan Scheme Act 2011, and Part 12 of the Child Support Act 1991); and

(c)

the Commissioner’s functions or powers in relation to deducting amounts from payments due (section 157 of this Act, section 193 of the Student Loan Scheme Act 2011 but in respect only of the powers in section 157 of this Act, and section 154 of the Child Support Act 1991); and

(d)

the Commissioner’s functions or powers in relation to tax recovery agreements negotiated between the government of a territory outside New Zealand and the Government of New Zealand (Part 10A of this Act).

(3)

Sections 41 and 42 of the State Sector Act 1988 apply to delegations under this section as if those delegations were made under section 41(1) of that Act.

Section 7: replaced, on 18 July 2013, by section 61 of the State Sector Amendment Act 2013 (2013 No 49).

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 printed or electronic 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, printed, or electronic 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: replaced, on 10 April 1995, by section 7 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 13(1): amended, on 2 June 2016, by section 77(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 13(2): amended, on 2 June 2016, by section 77(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

13B Use of electronic signatures for tax administration purposes

(1)

Subject to meeting the criteria and requirements set out in the guidelines referred to in subsection (2) and the provisions of the Electronic Transactions Act 2002, a person may give information to the Commissioner under an electronic signature.

(2)

The Commissioner must publish guidelines that set out the criteria and technical requirements for—

(a)

the use of a valid electronic signature on documents provided to the Commissioner:

(b)

the nature of, and circumstances in which, the Commissioner accepts information under an electronic signature.

(3)

When the Commissioner receives a document bearing the electronic signature of a person, unless there are reasonable grounds to suppose otherwise,—

(a)

the document is treated as signed by the person; and

(b)

the person is treated as complying with both the guidelines referred to in subsection (2) and section 24 of the Electronic Transactions Act 2002.

Section 13B: inserted, on 2 June 2016, by section 78 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

14 Modes of communication: general provisions

(1)

Sections 14B to 14E apply for the purposes of this Act, the Income Tax Act 2007, and the Goods and Services Tax Act 1985, unless the context requires otherwise, to set out what is meant when a person (person A) gives information to, or communicates with, another person (person B) by—

(a)

asking or requesting:

(b)

informing:

(c)

applying:

(d)

notifying:

(e)

formally notifying.

(2)

Sections 14F and 14G set out the requirements for giving information or communicating by personal delivery, post, fax, or electronic means.

(3)

Despite sections 6, 14B(2)(c), and 14C(2)(a), and sections 16 and 20 of the Electronic Transactions Act 2002, when there are reasonable grounds to suppose an electronic communication will be received by a person, the consent of the person is not required in order for the Commissioner to communicate in electronic form.

(4)

Despite subsection (1), sections 14C to 14G apply when any other Act requires the Commissioner to give notice to a person, or a person to give notice to the Commissioner.

Section 14: replaced, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

14B Asking, requesting, or informing

(1)

This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A—

(a)

asking person B for something:

(b)

requesting something from person B:

(c)

informing person B about something.

(2)

Person A may communicate—

(a)

by telephone; or

(b)

orally in person in a manner acceptable to the Commissioner; or

(c)

by electronic means, if person A complies with the provisions of the Electronic Transactions Act 2002, for an item of information delivered in a way referred to in section 14F; or

(d)

in print and delivered in a way referred to in section 14F, whether the document is handwritten, typewritten, or otherwise visibly represented, and whether copied or reproduced on paper; or

(e)

in another manner permitted by the Commissioner.

(3)

However, communication under this section does not include communication on the internet or by other electronic means, if person B is not directly alerted to the communication in some manner.

(4)

Section 14E may apply to override the application of this section.

Section 14B: replaced, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

14C Applying or notifying

(1)

This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A—

(a)

applying to person B for something:

(b)

notifying person B about something.

(2)

Person A may communicate—

(a)

by electronic means, if person A complies with the provisions of the Electronic Transactions Act 2002, for an item of information delivered in a way referred to in section 14F; or

(b)

in print and delivered in a way referred to in section 14F, whether the document is handwritten, typewritten, or otherwise visibly represented, and whether copied or reproduced on paper; or

(c)

in another manner permitted by the Commissioner.

(3)

However, communication under this section does not include communication on the internet or by other electronic means, if person B is not directly alerted to the communication in some manner.

(4)

Section 14E may apply to override the application of this section.

Section 14C: replaced, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

14D Formally notifying

(1)

If a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A formally notifying person B, person A may communicate only in print, delivered personally or by registered post, whether the document is typewritten, or otherwise visibly represented, and whether copied or reproduced on paper.

(2)

However, communication under this section does not include communication by email, the internet, or other electronic means.

(3)

Section 14E may apply to override the application of this section.

Section 14D: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

14E Overriding provisions

(1)

A specific provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 may apply to override the application of sections 14B to 14D by—

(a)

specifying the way in which a person gives information or communicates a matter:

(b)

prescribing the manner, form, or format for giving information or communicating a matter:

(c)

providing for the Commissioner to prescribe the manner, form, or format for giving information or communicating a matter.

(2)

Sections 14B to 14D apply to a provision in the Acts referred to in subsection (1) that relates to or implements a double tax agreement or other agreement described in section BH 1 of the Income Tax Act 2007 only to the extent to which they are not inconsistent with the application of the agreement.

Section 14E: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

14F Giving information by personal delivery, post, fax, or electronic means

(1)

This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 requires person A to deliver information to person B.

(2)

When the Commissioner is person A, the Commissioner may communicate with person B—

(a)

if person B is not a corporate body,—

(i)

by personal delivery to person B; or

(ii)

by personal delivery to person B’s usual or last known place of residence; or

(b)

if person B is a corporate body, by personal delivery to person B’s office during working hours; or

(c)

by delivery to person B’s contact address as described in section 14G.

(3)

When the Commissioner is person B, person A may communicate with the Commissioner—

(a)

by electronic means if, in delivering the communication, person A complies with the Electronic Transactions Act 2002; or

(b)

by fax, to a fax number that has been provided by the Commissioner; or

(c)

by personal delivery during working hours to an office of the department that is available to accept communication of the information; or

(d)

by post—

(i)

to the street address of an office of the department; or

(ii)

to the post office box number of the department.

(4)

When the Commissioner is neither person A nor person B, person A may communicate with person B—

(a)

if person B is not a corporate body, by personal delivery to person B; or

(b)

if person B is a corporate body, by personal delivery to person B’s office during working hours; or

(c)

by delivery to person B’s contact address as described in section 14G.

(5)

For the purposes of subsection (2), the Commissioner may communicate with—

(a)

the person; or

(b)

a representative authorised to act on behalf of the person in relation to the relevant matter.

(6)

A communication by post is treated as having been given at the time the communication would have been delivered in the ordinary course of the post.

(7)

Section 11 of the Electronic Transactions Act 2002 applies to determine the time of receipt of an electronic communication.

(8)

For the purposes of this section and section 14G, delivery by electronic means does not include a communication to a fax number.

Section 14F: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

14G Contact addresses

For the purposes of section 14F(2) and (4), a person’s contact address may be 1 of the following:

(a)

for delivery by electronic means to a person who is not a corporate body,—

(i)

an email or other electronic address that they have provided:

(ii)

their last known email or other electronic address:

(iii)

an email or other electronic address of the person that is otherwise available, if there are reasonable grounds to suppose that the person will receive the communication:

(b)

for delivery by electronic means to a person who is a corporate body,—

(i)

an email or other electronic address of the corporate body provided by a person acting for or on behalf of the corporate body in relation to the relevant matter:

(ii)

the last known email or other electronic address of a person acting for or on behalf of the corporate body in relation to the relevant matter:

(iii)

an email or other electronic address of the corporate body that is otherwise available, if there are reasonable grounds to suppose that a person acting for or on behalf of the corporate body in relation to the relevant matter will receive the communication:

(c)

for delivery by post,—

(i)

the street address of their usual or last known place of residence; or

(ii)

the street address of any of their usual or last known places of business; or

(iii)

any other address of the person, if they have notified the Commissioner that they accept delivery at the address:

(d)

for delivery by fax, a fax number that has been provided or is otherwise available.

Section 14G: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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): inserted, 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): inserted, 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: replaced (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: replaced (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), 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).

Section 15E(2): amended (with effect on 1 April 2008), on 24 February 2016, by section 246 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

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

Section 15P(2)(c): amended, on 2 June 2016, by section 80 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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: replaced, 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: replaced, 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: replaced, 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: replaced, 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)

Despite sections 103(3)(b)(ii) and 103(7) of the Search and Surveillance Act 2012, 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)

An issuing officer who, on application made in the manner provided for an application for a search warrant in subpart 3 of Part 4 of the Search and Surveillance Act 2012, 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)

[Repealed]

(6)

Every person exercising the power of entry conferred by a warrant issued under subsection (4) shall produce the warrant of authority and evidence of identity—

(a)

on first entering the private dwelling; and

(b)

whenever subsequently reasonably required to do so.

(6A)

The provisions of subparts 1, 3, 4, 7, 9, and 10 of Part 4 of the Search and Surveillance Act 2012 (except sections 102, 103(3)(b)(ii), 103(4)(g), 103(7), 115(1)(b), 118, 119, and 130(4)) apply.

(7)

In this section—

issuing officer has the same meaning as in section 3 of the Search and Surveillance Act 2012

private dwelling means any building or part of a building occupied as residential accommodation (including any garage, shed, and other building used in connection therewith); and includes any business premises that are or are within a private dwelling.

Compare: 1974 No 133 s 16

Section 16 heading: replaced, on 26 March 2003, by section 83(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 16(1): amended, on 29 August 2011, by section 143(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16(1): amended, on 29 August 2011, by section 143(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16(2): replaced, on 26 March 2003, by section 83(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 16(2): amended, on 1 September 2013, by section 108(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 16(2): amended, on 1 September 2013, by section 302(3) of the Search and Surveillance Act 2012 (2012 No 24).

Section 16(2A): inserted, on 26 March 2003, by section 83(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 16(3): amended, on 26 March 2003, by section 83(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 16(4): amended, on 1 September 2013, by section 302(4) of the Search and Surveillance Act 2012 (2012 No 24).

Section 16(4): amended, on 26 March 2003, by section 83(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 16(5): repealed, on 1 September 2013, by section 108(2) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 16(6A): inserted, on 1 September 2013, by section 302(6) of the Search and Surveillance Act 2012 (2012 No 24).

Section 16(6A): amended, on 1 September 2013, by section 108(3) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 16(7) issuing officer: inserted, on 1 September 2013, by section 302(7) of the Search and Surveillance Act 2012 (2012 No 24).

Section 16(7) judicial officer: repealed, on 1 September 2013, by section 302(7) of the Search and Surveillance Act 2012 (2012 No 24).

16B Power to remove and copy documents

(1)

The Commissioner, or an officer of the department authorised by the Commissioner, may remove documents accessed under section 16 to make copies.

(2)

Any copies of the documents removed must be made, and the documents returned, as soon as practicable.

(3)

A copy of a document certified by or on behalf of the Commissioner is admissible in evidence in court as if it were the original.

(4)

The owner of a document that is removed under this section is entitled to inspect, and obtain a copy of, the document at the premises to which the document is removed—

(a)

at the time the document is removed to the premises:

(b)

at reasonable times subsequently.

Section 16B: inserted, on 26 March 2003, by section 84 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 16B(1): amended, on 29 August 2011, by section 144(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16B(2): amended, on 29 August 2011, by section 144(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16B(3): amended, on 29 August 2011, by section 144(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16B(4): amended, on 29 August 2011, by section 144(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16B(4)(a): amended, on 29 August 2011, by section 144(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

16C Power to remove and retain documents for inspection

(1)

The Commissioner, an authorised officer, or a person accompanying the Commissioner or the authorised officer may remove documents from a place accessed under section 16 and retain them for a full and complete inspection if the Commissioner or the authorised officer has—

(a)

the consent of an occupier:

(b)

a warrant issued under subsection (2).

(2)

An issuing officer may issue, to the Commissioner or an authorised officer, a warrant for the purpose of removing documents from a place and retaining them for a full and complete inspection if, on application made in the manner provided for an application for a search warrant in subpart 3 of Part 4 of the Search and Surveillance Act 2012, the issuing officer is satisfied that the exercise by the Commissioner or an authorised officer of his or her functions under section 16 may require removing documents from a place and retaining them for a full and complete inspection.

(3)

[Repealed]

(4)

Every person exercising the power to remove and retain conferred by a warrant issued under subsection (2) must produce the warrant of authority and evidence of identity—

(a)

on first entering the place; and

(b)

whenever subsequently reasonably required to do so.

(5)

The owner of a document that is removed under this section is entitled to obtain a copy of the document at the premises to which the document is removed—

(a)

at the time the document is removed to the premises:

(b)

at reasonable times subsequently.

(6)

Documents retained under this section may be retained for so long as is necessary for a full and complete inspection.

(7)

The Commissioner or an officer of the department authorised by the Commissioner may make copies of documents retained under this section, and a copy of a document certified by or on behalf of the Commissioner is admissible in evidence in court as if it were the original.

(8)

The provisions of subparts 1, 3, 4, 7, 9, and 10 of Part 4 of the Search and Surveillance Act 2012 (except sections 102, 103(3)(b)(ii), 103(4)(g), 103(7), 115(1)(b), 118, 119, and 130(4)) apply.

(9)

In this section, issuing officer has the same meaning as in section 3 of the Search and Surveillance Act 2012.

Section 16C: inserted, on 18 December 2006, by section 173 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 16C(1): amended, on 29 August 2011, by section 145(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16C(2): amended, on 1 September 2013, by section 302(8)(a) of the Search and Surveillance Act 2012 (2012 No 24).

Section 16C(2): amended, on 1 September 2013, by section 302(8)(b) of the Search and Surveillance Act 2012 (2012 No 24).

Section 16C(2): amended, on 29 August 2011, by section 145(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16C(3): repealed, on 1 September 2013, by section 109(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 16C(5): amended, on 29 August 2011, by section 145(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16C(5)(a): amended, on 29 August 2011, by section 145(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16C(6): amended, on 29 August 2011, by section 145(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16C(7): amended, on 29 August 2011, by section 145(5)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16C(7): amended, on 29 August 2011, by section 145(5)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 16C(8): replaced, on 1 September 2013, by section 302(9) of the Search and Surveillance Act 2012 (2012 No 24).

Section 16C(8): amended, on 1 September 2013, by section 109(2) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 16C(9): inserted, on 1 September 2013, by section 302(9) of the Search and Surveillance Act 2012 (2012 No 24).

17 Information to be furnished on request of Commissioner

(1)

Every person (including any officer employed in or in connection with any department of the government or by any public authority, and any other public officer) shall, when required by the Commissioner, furnish any information in a manner acceptable to the Commissioner, and produce for inspection any documents which the Commissioner considers necessary or relevant for any purpose relating to the administration or enforcement of any of the Inland Revenue Acts or for any purpose relating to the administration or enforcement of any matter arising from or connected with any other function lawfully conferred on the Commissioner.

(1B)

For the purpose of subsection (1), information or a document is treated as being in the knowledge, possession or control of a New Zealand resident if—

(a)

the New Zealand resident controls, directly or indirectly, a non-resident; and

(b)

the information or document is in the knowledge, possession or control of the non-resident.

(1C)

For the purpose of subsection (1B) and sections 143(2) and 143A(2)

(a)

in determining whether a non-resident is controlled by a New Zealand resident, the New Zealand resident is treated as holding anything held by a person who is resident in New Zealand, or is a controlled foreign company, and is associated with the New Zealand resident; and

(b)

a law of a foreign country that relates to the secrecy of information must be ignored.

(1D)

If information is required, or documents must be produced, the Commissioner may require that the information be furnished, or the documents be produced, to a particular office of the department.

(2)

[Repealed]

(3)

The Commissioner may, if the Commissioner considers it reasonable to do so, remove and retain any documents produced for inspection under this section for so long as is necessary for a full and complete inspection of those documents.

(4)

Any person producing any documents which are retained by the Commissioner under subsection (3) shall, at all reasonable times and subject to such reasonable conditions as may be determined by the Commissioner, be entitled to inspect the retained documents and to obtain copies of them at the person’s own expense.

(5)

The Commissioner may require that any information or particulars furnished under this section shall be verified by statutory declaration or otherwise.

(6)

The Commissioner may, without fee or reward, make extracts from or copies of any documents produced for inspection in accordance with this section.

Compare: 1974 No 133 s 17

Section 17(1): amended, on 2 June 2016, by section 81(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 17(1): amended, on 29 August 2011, by section 146(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 17(1B): replaced, on 25 November 2003, by section 105(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 17(1B): amended, on 29 August 2011, by section 146(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 17(1B)(b): amended, on 29 August 2011, by section 146(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 17(1C): inserted, on 26 March 2003, by section 85 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 17(1C): amended, on 25 November 2003, by section 105(2)(a) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 17(1C)(a): replaced, on 1 April 2010, by section 599(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 17(1D): inserted, on 26 March 2003, by section 85 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 17(1D): amended, on 2 June 2016, by section 81(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 17(1D): amended, on 29 August 2011, by section 146(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 17(2): repealed (applying for the income year after the income year in which the Financial Reporting Act 1993 is repealed, and later income years), on 27 February 2014, by section 133(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

Section 17(3): amended, on 29 August 2011, by section 146(4)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 17(3): amended, on 29 August 2011, by section 146(4)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 17(4): amended, on 29 August 2011, by section 146(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 17(5): amended, on 2 June 2016, by section 81(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 17(6): amended, on 29 August 2011, by section 146(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

17A Court orders for production of information or return

(1)

The purpose of this section is to provide the Commissioner with an alternative remedy to prosecuting taxpayers for the offences of—

(a)

failing to provide the information required under section 17; or

(b)

failing to provide tax returns required to be provided by the tax laws.

(2)

If a person fails to provide information to the Commissioner as required by a notice under section 17 and within the time limit specified in the notice, the Commissioner may apply to the District Court for an order requiring the person to produce the information for review.

(3)

If a taxpayer does not provide a tax return on time, the Commissioner may apply to the District Court for an order requiring the taxpayer to provide the tax return.

(4)

The Commissioner may apply in accordance with subsection (2) or subsection (3) as well as or instead of prosecuting the taxpayer.

(5)

Notice of the application must be given by the Commissioner to—

(a)

the person in respect of whom the order is sought; and

(b)

any other person the District Court directs.

(6)

The Commissioner and each person who is given notice of an application is entitled to appear and to be heard on the hearing of the application.

(7)

The District Court may—

(a)

order the information requested under section 17 to be produced to the District Court; and

(b)

review the information to determine—

(i)

whether or not to make an order requiring the taxpayer to produce the information to the Commissioner; and

(ii)

whether or not the information is the subject of legal professional privilege (whether within the meaning of section 20 or otherwise at law); and

(iii)

whether or not the information is contained in a tax advice document; and

(iv)

if the information is contained in a tax advice document, whether or not the information is required to be disclosed under section 20E, 20F, or 20G.

(8)

If and to the extent that the District Court is satisfied that the information—

(a)

is likely to be relevant for a purpose relating to the administration or enforcement of—

(i)

a tax law; or

(ii)

a matter arising from or connected with another function lawfully conferred on the Commissioner; and

(b)

is not the subject of legal professional privilege (within the meaning of section 20 or otherwise at law),—

the District Court may order the person named in the application to produce the information or any part of that information for review by the Commissioner.

(9)

The District Court may order the taxpayer named in the application to provide a tax return.

(10)

This section applies notwithstanding any enactment or rule of law that obliges taxpayers—

(a)

not to disclose information or to keep information secret; or

(b)

not to perform an obligation.

(11)

Compliance with this section is not a breach of any enactment, rule, or obligation referred to in subsection (10).

(12)

No person is excused from producing information that is the subject of a court order—

(a)

on the ground that production of the information could or might prove a breach of a tax obligation or subject the taxpayer to a fine, penalty, or conviction; or

(b)

on the ground that another privilege could otherwise be claimed by the taxpayer in relation to production of the information in proceedings in a court.

(13)

Information produced to the Commissioner for review as a result of a court order under this section—

(a)

may be removed and retained by the Commissioner for so long as is necessary to undertake a full review:

(b)

may be copied by the Commissioner, without liability for a fee or payment.

(14)

A person who is required to produce information for review under this section must, if the information is not kept in a document, make the necessary arrangements to ensure that the information can be viewed and copied.

(15)

In this section—

information includes a document

taxpayer includes a person (other than the Commissioner) referred to in subsection (2).

Section 17A: inserted, on 1 October 1996, by section 7(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 17A(2): amended, on 2 June 2016, by section 82(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 17A(7)(b)(ii): amended, on 21 June 2005, by section 121 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 17A(7)(b)(iii): inserted, on 21 June 2005, by section 121 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 17A(7)(b)(iv): inserted, on 21 June 2005, by section 121 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 17A(14): amended, on 2 June 2016, by section 82(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 17A(15) information: amended, on 29 August 2011, by section 147 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

18 Inquiry before a District Court Judge

(1)

In any case in which the Commissioner deems it necessary to hold an inquiry for the purpose of obtaining any information with respect to the liability of any person for any tax or duty under any of the Inland Revenue Acts or any other information required for the purposes of the administration or enforcement of any of those Acts or for the purpose of carrying out any other function lawfully conferred on the Commissioner, the Commissioner may apply in writing to a District Court Judge to hold an inquiry under this section.

(2)

For the purposes of any such inquiry the District Court Judge may summon, and examine on oath touching any matter which is relevant to the subject matter of the inquiry, all persons whom the Commissioner or any other person interested requires to be so called and examined.

(3)

The District Court Judge shall have all such jurisdiction and authority touching the summoning and examination of any such person as the Judge would have in respect of a witness in a civil action within the Judge’s ordinary jurisdiction; and the person so summoned and examined shall, subject to the Inland Revenue Acts, have all such rights and be subject to all such liabilities as the person would have and be subject to if the person were such a witness.

(4)

The Commissioner and every person who is interested in the subject matter of the inquiry may be represented by a barrister or solicitor, who may examine, cross-examine, and re-examine, in accordance with the ordinary practice, any person so summoned:

provided that every person so summoned may be cross-examined by the Commissioner or by the Commissioner’s barrister or solicitor.

(5)

Every examination under this section shall take place in chambers.

(6)

The statement of every person so examined shall be taken down in writing, and signed by the person in the presence of the District Court Judge, and delivered to the Commissioner, and shall not form part of the records of the court.

(7)

No person summoned or examined under this section shall be excused from answering any question on the ground that the answer may incriminate the person or render the person liable to any penalty or forfeiture.

(8)

No statement made by any such person in answer to any question put to the person shall in criminal proceedings be admissible in evidence against the person, except upon a charge of perjury against the person in respect of the person’s testimony upon that examination.

(9)

A person summoned under this section may receive out of money appropriated by Parliament for the purpose such sum on account of travelling expenses and loss of time as the District Court Judge thinks reasonable and orders accordingly.

Compare: 1974 No 133 s 18(1)–(8), (10)

19 Inquiry by Commissioner

(1)

The Commissioner may, for the purpose of obtaining any information with respect to the liability of any person for any tax or duty under any of the Inland Revenue Acts or any other information required for the purposes of the administration or enforcement of any of those Acts or for the purpose of carrying out any other function lawfully conferred on the Commissioner, by notice, require any person to attend and give evidence before the Commissioner or before any officer of the department authorised by the Commissioner in that behalf, and to produce all documents in the custody or under the control of that person which contain or which the Commissioner or the authorised officer considers likely to contain any such information.

(2)

The Commissioner may require any such evidence to be given on oath and either orally or in writing, and for that purpose the Commissioner or the authorised officer may administer an oath.

(3)

No person summoned or examined under this section shall be excused from answering any question on the ground that the answer may incriminate the person or render the person liable to any penalty or forfeiture.

(4)

No statement made by any such person in answer to any question put to the person shall in criminal proceedings be admissible against the person, except upon a charge of perjury against the person in respect of the person’s testimony upon that examination.

(5)

The provisions of the Crimes Act 1961 which relate to perjury are applicable to any inquiry under this section.

(6)

A person required to attend before the Commissioner or an authorised officer may receive out of money appropriated by Parliament for the purpose such sum on account of travelling expenses and loss of time as the Commissioner thinks reasonable and orders accordingly.

Compare: 1974 No 133 s 19(1), (2), (2A), (2B), (4), (5)

Section 19(1): amended, on 29 August 2011, by section 148 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 19(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

20 Privilege for confidential communications between legal practitioners and their clients

(1)

Despite anything in the Search and Surveillance Act 2012, but subject to subsections (2) and (3), any information or document shall, for the purposes of sections 16 to 19, 143(1)(b), 143A(1)(b), 143B(1)(b), and 143F, be privileged from disclosure, if—

(a)

it is a confidential communication passing between—

(i)

a legal practitioner in the practitioner’s professional capacity and another legal practitioner in such capacity; or

(ii)

a legal practitioner in the practitioner’s professional capacity and the practitioner’s client,—

whether made directly or indirectly through an agent of either; and

(b)

it is made or brought into existence for the purpose of obtaining or giving legal advice or assistance; and

(c)

it is not made or brought into existence for the purpose of committing or furthering the commission of some illegal or wrongful act.

(2)

Where the information or document consists wholly or partly of, or relates wholly or partly to, the receipts, payments, income, expenditure, or financial transactions of a specified person (whether a legal practitioner, the practitioner’s client, or any other person), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.

(3)

Where the information or document consists wholly or partly of, or relates wholly or partly to investment receipts (being receipts arising or accruing on or after 1 April 1975 from any money lodged at any time with a legal practitioner for investment) of any person or persons (whether the legal practitioner, the practitioner’s client or clients, or any other person or persons), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.

(4)

Except as provided in subsection (1), no information or document shall for the purposes of sections 16 to 19, 143(1)(b), 143A(1)(b), 143B(1)(b), and 143F be privileged from disclosure on the ground that it is a communication passing between one legal practitioner and another legal practitioner or between a legal practitioner and the practitioner’s client.

(5)

Where any person refuses to disclose any information or document on the ground that it is privileged under this section, the Commissioner or that person may apply to a District Court Judge for an order determining whether or not the claim of privilege is valid; and, for the purposes of determining any such application, the District Court Judge may require the information or document to be produced to the District Court Judge. An application under this subsection may be made in the course of an inquiry under section 18 to the District Court Judge who is holding the inquiry.

(6)

Subject to subsection (3), this section shall apply to information and documents made or brought into existence whether before or after the commencement of this Act.

(7)

In this section, legal practitioner means a barrister or solicitor of the High Court, and references to a legal practitioner include a firm or an incorporated law firm (within the meaning of the Lawyers and Conveyancers Act 2006) in which he or she is, or is held out to be, a partner, director, or shareholder.

Compare: 1974 No 133 s 20

Section 20 heading: replaced (with effect on 1 April 1995), on 12 December 1995, by section 3 of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).

Section 20(1): amended, on 1 September 2013, by section 302(10) of the Search and Surveillance Act 2012 (2012 No 24).

Section 20(1): amended, on 29 August 2011, by section 149(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(1): amended, on 26 July 1996, by section 8 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 20(1)(a): amended, on 2 June 2016, by section 83 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20(2): amended, on 29 August 2011, by section 149(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(2): amended, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).

Section 20(3): amended, on 29 August 2011, by section 149(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(3): amended, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).

Section 20(4): amended, on 29 August 2011, by section 149(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(4): amended, on 26 July 1996, by section 8 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 20(5): amended, on 29 August 2011, by section 149(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(5): amended (with effect on 1 April 1995), on 12 December 1995, by section 3(1) of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).

Section 20(6): amended, on 29 August 2011, by section 149(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(7): replaced, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).

20B No requirement to disclose tax advice document

(1)

Despite anything in the Search and Surveillance Act 2012, a person (called in this section and sections 20C to 20G an information holder) who is required under 1 or more of sections 16 to 19 or under a discovery obligation to disclose information in relation to the information holder or another person is not required to disclose a document that is a tax advice document for the person to whom the information relates.

(2)

A document is eligible to be a tax advice document for a person if the document

(a)

is confidential; and

(b)

is created by—

(i)

the person for the main purpose of instructing a tax advisor to act for the person by giving advice to the person, if the advice is to be about the operation and effect of tax laws:

(ii)

a tax advisor or, where the tax advisor is in public practice, an employee of the tax advisor’s firm, for the main purpose of recording research and analysis, if the research and analysis is performed for the main purpose of enabling the tax advisor to give advice to the person about the operation and effect of tax laws:

(iii)

a tax advisor or, where the tax advisor is in public practice, an employee of the tax advisor’s firm, for the main purpose of the giving of advice by the tax advisor to the person, or the recording of advice given by the tax advisor to the person, if the advice is about the operation and effect of tax laws; and

(c)

is created for purposes that do not include a purpose of committing, or promoting or assisting the committing of, an illegal or wrongful act.

(3)

A document is a tax advice document for a person if—

(a)

the document is eligible under subsection (2) to be a tax advice document for the person; and

(b)

the person makes a claim, under section 20D, that the document is a tax advice document; and

(c)

the person satisfies the requirements of sections 20E and 20F for the document.

(4)

A tax advisor is a natural person who is subject to the code of conduct and disciplinary process, referred to in subsection (5)(a)(ii) and (iii), of an approved advisor group.

(5)

An approved advisor group is a group that—

(a)

includes natural persons who—

(i)

have a significant function of giving advice on the operation and effect of tax laws; and

(ii)

are subject to a professional code of conduct in giving the advice; and

(iii)

are subject to a disciplinary process that enforces compliance with the code of conduct; and

(b)

is approved by the Commissioner for the purposes of this definition.

Section 20B: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20B(1): amended, on 1 September 2013, by section 302(11) of the Search and Surveillance Act 2012 (2012 No 24).

Section 20B(1): amended, on 29 August 2011, by section 150(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(1): amended, on 6 October 2009, by section 600(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20B(2): amended, on 29 August 2011, by section 150(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3)(a): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3)(b): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3)(c): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

20C Treatment of document

(1)

This section applies to a document that is—

(a)

included in a request for, or discovery obligation for disclosure of, information in relation to a person; and

(b)

possibly eligible to be a tax advice document for the person.

(2)

The document must be treated as being a tax advice document for the person—

(a)

from the time of the request for, or discovery obligation for disclosure of, information:

(b)

until the earlier of—

(i)

the time by which the person is required by section 20D to claim that the document is a tax advice document for the person:

(ii)

the time at which the person notifies the Commissioner that the person does not claim that the document is a tax advice document for the person.

(3)

If the person makes a claim under section 20D that the document is a tax advice document for the person, the document must be treated as being a tax advice document for the person from the time of the claim until—

(a)

the document is ruled not to be a tax advice document for the person by—

(i)

the District Court:

(ii)

a court or Taxation Review Authority, if the claim is made in response to a discovery obligation in proceedings before the court or Authority:

(b)

the person notifies the Commissioner that the document is not eligible to be a tax advice document for the person:

(c)

the person notifies the Commissioner that they withdraw the claim that the document is a tax advice document for the person:

(d)

an approved advisor group informs the Commissioner that a tax advisor is not or was not a member of the approved advisor group at a time—

(i)

at which the tax advisor is claimed by the person or the tax advisor to be a member of the approved advisor group; and

(ii)

at which the tax advisor would be required to be a member of an approved advisor group for the document to be a tax advice document.

(4)

If a document must be treated under this section as being a tax advice document for a person, a copy of the document must be held in a secure place for the periods referred to in subsections (2) and (3) by a tax advisor.

Section 20C: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20C heading: amended, on 29 August 2011, by section 151(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(1): amended, on 29 August 2011, by section 151(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(1)(a): amended, on 6 October 2009, by section 601(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20C(2): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(2)(a): replaced, on 6 October 2009, by section 601(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20C(2)(b)(i): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(2)(b)(ii): amended, on 2 June 2016, by section 84(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20C(2)(b)(ii): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(3): amended, on 29 August 2011, by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(3)(a): replaced, on 6 October 2009, by section 601(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20C(3)(a): amended, on 29 August 2011, by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(3)(b): replaced, on 2 June 2016, by section 84(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20C(3)(c): replaced, on 2 June 2016, by section 84(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20C(4): amended, on 29 August 2011, by section 151(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

20D Claim that document is tax advice document

(1)

A claim by a person that a document is a tax advice document for the person must be made by the person or by a tax advisor who is authorised to act on behalf of the person for the purposes of sections 20C to 20G.

(2)

A claim that a document created by a person is a tax advice document for the person must contain the following information:

(a)

a brief description of the form and contents of the document; and

(b)

the name of the tax advisor for whom the document was intended; and

(c)

the date on which the document was created.

(3)

A claim that a document created by a tax advisor, or by an employee of a tax advisor’s firm, is a tax advice document for a person must contain the following information:

(a)

a brief description of the form and contents of the document; and

(b)

the name of the tax advisor giving the tax advice in relation to which the document was created; and

(c)

the approved advisor group to which the tax advisor belonged when the document was created; and

(d)

the statute or other enactment and the type of revenue that was the subject of the tax advisor’s advice in relation to which the document was created; and

(e)

the date on which the document was created.

(4)

A claim that a document is a tax advice document for a person must be made—

(a)

if the requirement to disclose information is under section 16 or under section 16 and either of sections 16B and 16C

(i)

on the day on which the Commissioner or an officer of the department exercises the right of inspection or removal that leads to the claim:

(ii)

by a later date to which the Commissioner agrees:

(b)

if the requirement to disclose information is under section 17, by the date that is the later of the following:

(i)

the date that is given by the Commissioner in the request for disclosure of the information:

(ii)

the date that is 28 days after the date of the request by the Commissioner for disclosure of the information:

(c)

if the requirement to disclose information is under section 17A or section 18, by the date on which the court requires the production of information:

(d)

if the requirement to disclose information is under section 19, by the date on which the Commissioner requires the production of information:

(e)

if the requirement to disclose information is under a discovery obligation, by the date by which the discovery obligation requires the disclosure of information.

(5)

If a tax advisor acting on behalf of a person claims that a document is a tax advice document for the person, the claim must include notification by the tax advisor that the tax advisor is authorised to act on behalf of the person for the purposes of sections 20C to 20G.

Section 20D: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20D heading: amended, on 29 August 2011, by section 152(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(1): amended, on 29 August 2011, by section 152(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2)(a): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2)(b): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2)(c): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(a): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(b): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(c): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(d): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(e): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(4): amended, on 29 August 2011, by section 152(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(4)(a): amended, on 18 December 2006, by section 174 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 20D(4)(d): amended, on 6 October 2009, by section 602(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20D(4)(e): inserted, on 6 October 2009, by section 602(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20D(5): amended, on 2 June 2016, by section 85 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20D(5): amended, on 29 August 2011, by section 152(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

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

An information holder who is required to disclose information in relation to a person is required to provide a copy of a document or part of document that—

(a)

is attached to a document that is eligible under section 20B(2) to be a tax advice document for the person; and

(b)

is not eligible under section 20B(2) to be a tax advice document for the person.

Section 20E: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20E heading: replaced, on 29 August 2011, by section 153(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20E: amended, on 29 August 2011, by section 153(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20E(a): amended, on 29 August 2011, by section 153(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

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

(1)

An information holder who is required to disclose information relating to a person must disclose under subsection (2) a description of tax contextual information from a document that the person claims, under section 20D, to be a tax advice document for the person.

(2)

A disclosure under subsection (1) of a description of tax contextual information from a document must be made—

(a)

if the requirement to disclose information is under section 16 or under section 16 and either of sections 16B and 16C, by the date that is determined by the Commissioner:

(b)

if the requirement to disclose information is under section 17 and the requirement is accompanied or followed by a requirement for disclosure of a description of tax contextual information, by the date that is the later of—

(i)

the date that is given by the Commissioner in the requirement for disclosure of the description:

(ii)

the date that is 28 days after the date of the requirement by the Commissioner for disclosure of the description:

(c)

if the requirement to disclose information is under section 17A or section 18, by the date on which the court requires the production of information:

(d)

if the requirement to disclose information is under section 19, by the date on which the Commissioner requires the production of information:

(e)

if the requirement to disclose information is under a discovery obligation, by the date by which the discovery obligation requires the disclosure of information.

(3)

Tax contextual information for a tax advice document for a person is—

(a)

a fact or assumption relating to a transaction that has occurred or is postulated by the person creating the tax advice document:

(b)

a description of a step involved in the performance of a transaction that has occurred or is postulated by the person creating the tax advice document:

(c)

advice that does not concern the operation and effect on the person of tax laws:

(d)

advice that concerns the operation and effect on the person of tax laws relating to the collection by the Commissioner of debts payable to the Commissioner:

(e)

a fact or assumption relating to advice that is referred to in paragraph (c) or (d):

(f)

a fact or assumption from, or relating to the preparation of,—

(i)

financial statements of the person:

(ii)

a document containing information that the person is required to provide to the Commissioner under an Inland Revenue Act.

(4)

A disclosure by a person or tax advisor of tax contextual information from a tax advice document for the person must be in a statutory declaration that—

(a)

is made by a tax advisor who has not been barred under subsection (5) from making statutory declarations under this subsection; and

(b)

states that the tax advisor is authorised to act on behalf of the person for the purposes of sections 20C to 20G; and

(c)

is in the prescribed form.

(5)

The Commissioner may apply to a District Court Judge, or to a court or Taxation Review Authority in relation to a tax advisor making a statutory declaration considered in proceedings before the court or Authority, that a tax advisor be barred from making statutory declarations under this section, if the tax advisor is convicted of an offence under—

(a)

section 111 of the Crimes Act 1961:

(6)

An application under subsection (5) may be made in the course of proceedings before a court or Taxation Review Authority.

Section 20F: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20F(1): amended, on 29 August 2011, by section 154(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20F(2): amended, on 29 August 2011, by section 154(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20F(2)(a): amended, on 18 December 2006, by section 175 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 20F(2)(d): amended, on 6 October 2009, by section 603(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20F(2)(e): inserted, on 6 October 2009, by section 603(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20F(5): amended, on 6 October 2009, by section 603(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20F(6): inserted, on 6 October 2009, by section 603(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

20G Challenge to claim that document is tax advice document

(1)

If a person claims that a document is a tax advice document for the person, the Commissioner or the person may apply to a District Court Judge, or to the court or Taxation Review Authority hearing the proceedings giving rise to the claim, for an order determining whether—

(a)

the document is a tax advice document for the person:

(b)

information provided or withheld by the person is tax contextual information in relation to the document:

(c)

the person should provide a more detailed or better description of tax contextual information in relation to the document.

(2)

For the purposes of determining an application under this section, the District Court Judge, court, or Taxation Review Authority may require the document to be produced to the District Court Judge, court, or Taxation Review Authority.

(3)

An application under this section may be made in the course of an inquiry under section 18 to the District Court Judge who is holding the inquiry.

(4)

An application under this section may be made in the course of proceedings before a court or Taxation Review Authority.

Section 20G: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20G heading: amended, on 29 August 2011, by section 155(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(1): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(1)(a): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(1)(b): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(1)(c): amended, on 29 August 2011, by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(1): amended, on 6 October 2009, by section 604(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20G(1)(b): replaced, on 6 October 2009, by section 604(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20G(2): amended, on 29 August 2011, by section 155(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20G(2): amended, on 6 October 2009, by section 604(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20G(4): inserted, on 6 October 2009, by section 604(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

21 Information requisitions in relation to offshore payments

(1)

Where the Commissioner gives an information requisition to any person and the requisition concerns, wholly or in part, a deduction claimed by a taxpayer in respect of any offshore payment of the taxpayer, and—

(a)

where the requisition was given to the taxpayer, the taxpayer fails to respond to the requisition, so far as that requisition relates to the offshore payment, within 90 days of the date of the mailing of the requisition; or

(b)

where the requisition was given to a person other than the taxpayer, the person fails to respond to the requisition, so far as that requisition relates to the offshore payment, within 90 days of the date of the mailing of the requisition and the taxpayer fails to respond to the copy of the requisition required to be given to the taxpayer under subsection (6), so far as that requisition relates to the offshore payment, within 90 days of the date of the mailing of the copy of the requisition to the taxpayer,—

the Commissioner may wholly or partly deny, in the course of making any assessment in respect of the taxpayer, the deduction claimed by the taxpayer in respect of the offshore payment and the assessment, to the extent of the deduction claimed by the taxpayer in respect of the offshore payment, shall not be disputed in any proceedings under Part 8 or Part 8A, notwithstanding the inclusion in any notice of objection or document filed in the proceedings of any ground or grounds objecting to or challenging the denial of the deduction, unless the taxpayer first establishes, in the proceedings,—

(c)

where the requisition in which the offshore payment is referred to was given to the taxpayer, that the taxpayer responded to the requisition in relation to the offshore payment within 90 days of the date of the mailing of the requisition; or

(d)

where the requisition in which the offshore payment is referred to was given to a person other than the taxpayer, that—

(i)

the person responded to the requisition in relation to the offshore payment within 90 days of the date of the mailing of the requisition; or

(ii)

the taxpayer responded to the copy of the requisition required to be given to the taxpayer under subsection (6) in relation to the offshore payment within 90 days of the date of the mailing of the requisition.

(2)

Where the Commissioner gives an information requisition to any person and the requisition concerns, either wholly or in part, a deduction claimed by a taxpayer in respect of any offshore payment and the person responds to the requisition, any evidence concerning the offshore payment that relates to any information or material sought by the Commissioner in the requisition shall not be admissible in any proceedings under Part 8 or Part 8A in which any deduction in respect of the offshore payment is in issue, except to the extent to which—

(a)

such evidence is provided or is referred to or is otherwise identified in the person’s response to the requisition or in any other material in the possession of the Commissioner when the Commissioner gave the requisition to the person and is able to be verified by the Commissioner; or

(b)

such evidence is provided to the Commissioner by the taxpayer, if the requisition was given to a person other than the taxpayer, within 90 days of the date of the mailing of the copy of the requisition required to be given to the taxpayer under subsection (6) and is able to be verified by the Commissioner.

(3)

Nothing in subsection (2) shall prevent the Commissioner from adducing any evidence in any proceedings.

(4)

Subsection (2) shall not apply unless the Commissioner, by a separate notice issued prior to or contemporaneously with a notice of assessment, notifies the taxpayer claiming a deduction in respect of any offshore payment referred to in any requisition that the Commissioner considers that,—

(a)

the taxpayer; or

(b)

if the requisition was given to a person other than the taxpayer, the person to whom the requisition was given,—

has not furnished sufficient information or material to sustain a deduction claimed by the taxpayer in respect of any offshore payment referred to in the requisition.

(5)

For the purposes of this section,—

(a)

any requisition; and

(b)

any notice given by the Commissioner under subsection (6)—

that is given by the Commissioner to a person that is—

(c)

an agent for a partnership; or

(d)

a partner in a partnership,—

shall be deemed to be given by the Commissioner to every partner in the partnership.

(6)

A copy of every notice given under subsection (1) or subsection (2), if given to a person other than the taxpayer who has claimed a deduction in respect of an offshore payment, shall be given to the taxpayer who has claimed a deduction in respect of the offshore payment; and, for the purposes of section 14, every such copy shall be deemed to be a notice required by this Act to be given by the Commissioner to the taxpayer.

(7)

For the purposes of this section, a response to a requisition or a copy of that response shall be deemed not to include an actual response which does not fulfil the requirements of the Commissioner under section 17 set out in the requisition.

(8)

In this section—

information requisition, or requisition, in relation to any person, means a notice

(a)

given by the Commissioner to the person giving notice of the exercise by the Commissioner of any power under section 17; and

(b)

requiring the person to furnish any information or produce for inspection any documents or verify by statutory declaration or otherwise any information or particulars as specified in the notice

offshore payment, in relation to a taxpayer, means an amount of expenditure or loss incurred or purportedly incurred by the taxpayer on or after 1 August 1986 to—

(a)

a person outside New Zealand; or

(b)

a person (whether in or outside New Zealand) associated with or acting for or on behalf of or in a fiduciary capacity in relation to a person outside New Zealand; or

(c)

a person in New Zealand who, in the opinion of the Commissioner, may in consequence of the expenditure or loss incurred by the taxpayer (whether or not in consequence of any other thing and whether or not as an immediate or eventual consequence) make a payment—

(i)

to a person outside New Zealand; or

(ii)

to a person of the kind first referred to in this paragraph.

Compare: 1976 No 65 s 21A

Section 21(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 21(1): amended, on 1 October 1996, by section 9(1)(a) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 21(1): amended, on 1 October 1996, by section 9(1)(b) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 21(1): amended, on 1 October 1996, by section 9(1)(c) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 21(1): amended, on 1 October 1996, by section 9(1)(d) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 21(1): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 431(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 21(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 21(2): amended, on 1 October 1996, by section 9(2) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 21(2): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 431(2) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 21(4): amended, on 2 June 2016, by section 86 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 21(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 21(4): amended, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 431(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 21(6): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 431(4) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 21(6): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 21(8) assessment: repealed, on 1 October 1996, by section 9(3) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 21(8) information requisition, or requisition: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 21(8) information requisition, or requisition paragraph (b): amended, on 29 August 2011, by section 156 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Taxpayer’s obligations to keep records

21B Preparing financial statements

(1)

A company must prepare financial statements in accordance with the applicable minimum requirements prescribed in an Order in Council made under section 21C, unless the company is of a class specified as exempt from the minimum requirements in an Order in Council made under section 21C.

(2)

A taxpayer of a class specified in an Order in Council under section 21C must prepare financial statements in accordance with the applicable minimum requirements prescribed in an Order in Council made under section 21C.

(3)

If an enactment other than this one provides applicable minimum requirements for preparing financial statements for a company or taxpayer, the company or taxpayer must prepare financial statements using those minimum requirements and subsection (1) and (2) do not apply.

(4)

Section 22 applies to keeping and retaining the financial statements.

Section 21B: inserted, on 27 February 2014, by section 134(2) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

21C Preparing financial statements: Orders in Council

(1)

The Governor-General may from time to time, by Order in Council made on the recommendation of the Minister of Revenue, prescribe, for the purposes of section 21B,—

(a)

minimum requirements for preparing financial statements:

(b)

classes of taxpayers to whom the minimum requirements apply:

(c)

classes of companies that are exempt from the minimum requirements:

(d)

the period for which financial statements must be prepared.

(2)

Before recommending the making or amending of an Order in Council under this section, the Minister of Revenue must, whether before or after the date on which the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 receives the Royal assent, consult with professional accounting bodies that the Minister decides it is reasonable to consult for the purposes of this section.

Section 21C: inserted, on 27 February 2014, by section 134(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

22 Keeping of business and other records

(1)

Without limiting the generality of subsection (7), the records required to be kept and retained under subsection (2) in respect of any business carried on during any income year by any person, shall contain—

(aa)

the financial statements required to be prepared by section 21B; and

(a)

a record of the assets and liabilities of the person (in relation to that business); and

(b)

a record of all entries from day to day of all sums of money received and expended by the person (in relation to that business) and the matters in respect of which the receipt and expenditure takes place; and

(c)

where that business involves dealing in goods—

(i)

a record of all goods purchased, and of all goods sold in the carrying on of that business (except those sold in the course of cash retail trading customarily conducted in a business of the kind of which that business is one) showing the goods, and the sellers and buyers or, as the case may be, the agents of the sellers and buyers in sufficient detail to enable the goods, and the sellers and buyers, and those agents, to be readily identified by the Commissioner; and all invoices relating to the goods; and

(ii)

statements (including quantities and values) of trading stock held by the person at the end of each such tax year, and all records of stocktakings from which any such statement of trading stock has been, or is to be, prepared; and

(iii)

a taxpayer, other than a low-turnover trader, must retain all accounting records relating to the calculation of the value of closing stock (as defined in section YA 1 of the Income Tax Act 2007); and

(iv)

a low-turnover trader (as defined in section YA 1 of the Income Tax Act 2007) must retain records of the valuation methods and their application in calculating the value of closing stock, except if the methods and their application are not materially different from the previous income year; and

(v)

the taxpayer must comply with section EB 22(4) of the Income Tax Act 2007; and

(d)

where that business involves the provision of services, records of the services provided and all invoices relating to them; and

(e)

the charts and codes of accounts, the accounting instruction manuals, and the system and programme documentation which describes the accounting system used in each income year in the carrying on of that business.

(2)

Subject to subsections (2BA), (2B), (3), (4), and (6), every person who—

(a)

carries on any business in New Zealand:

(b)

carries on any other activity (not being the carrying on of employment as an employee) in New Zealand for the purpose of deriving assessable income:

(c)

is a person to whom the ESCT rules apply and who makes an employer’s superannuation cash contribution to a superannuation fund:

(cb)

is a person to whom the RSCT rules apply and who makes a retirement scheme contribution to a retirement savings scheme:

(d)

makes, holds, or disposes of, for the purpose of deriving assessable income, any investment:

(e)

is an employer to whom the FBT rules apply or is a person who provides any fringe benefit to any person who, in relation to any employer to whom the FBT rules apply, is an employee:

(eb)

has a tax credit under section LH 2 of the Income Tax Act 2007:

(ec)

is a listed research provider under section LH 15 of that Act:

(ed)

is an employer to whom section RD 13B of that Act applies in relation to the treatment of a tax credit for a payroll donation:

(f)

is a company that is an ICA company, a FDPA company, a BETA person, a PCA company, or a PCA person:

(fb)

is a resident foreign trustee of a foreign trust in any income year:

(fc)

is a borrower under section 4(1) of the Student Loan Scheme Act 2011 who has adjusted net income as defined in section 73 of that Act,—

shall keep sufficient records to enable the ascertainment readily by the Commissioner, or any officer authorised by the Commissioner in that behalf, of—

(g)

the assessable income derived by that person from the carrying on of that business, or the carrying on of that other activity, or the making or holding or disposing of that investment; and

(h)

the deductions of that person in the carrying on of that business, or the carrying on of that other activity, or the making or holding or disposing of that investment; and

(i)

every fringe benefit, and the taxable value of every fringe benefit, provided by the person to any person in relation to whom the person is an employer, and every fringe benefit provided by the person to any person who in relation to another person is an employee, those records to include (without limiting the generality of the preceding provisions of this paragraph) details of the recipient of the fringe benefit, the occasion of the providing of it, and the amount (if any) paid or payable by the employee for the receipt or enjoyment of it; and

(j)
[Repealed]

(k)

every credit and debit to the person’s memorandum accounts (other than an ASC account), and the amount of a credit attached to a dividend or distribution paid by the person:

(kb)
[Repealed]

(kc)

the amount of the person’s tax credit under section LH 2 of the Income Tax Act 2007; and

(kd)

the person’s compliance with section LH 15(1) of that Act, if the person is a listed research provider under section LH 15 of that Act, to show—

(i)

they meet the start-up requirements and the other continuing requirements; and

(ii)

the amounts derived and incurred by them in performing the research and development activities on behalf of other persons; and

(ke)

the transfer under section 24Q of an amount of an employee’s payroll donation to the recipient of the donation; and

(l)

every employer’s superannuation cash contribution, and the taxable value of that contribution, made by the person to any superannuation fund, those records to include (without limiting the generality of the preceding provisions of this paragraph) details of the recipient of the employer’s superannuation cash contribution, the occasion of making it, and any related tax credit under section MK 1(2) of the Income Tax Act 2007; and

(lb)

every retirement scheme contribution, and the taxable value of that contribution, made by the person to any retirement savings scheme, those records to include, without limiting the generality of the preceding provisions of this paragraph, details of the recipient of the retirement scheme contribution and the occasion of making it; and

(lc)

the person’s compliance with Part 11B; and

(m)

the financial position of the foreign trust; and

(n)

adjusted net income under the Student Loan Scheme Act 2011,—

and shall retain all such records for a period of at least 7 years after the end of the income year, or (for paragraph (k)) the tax or income year (as applicable), to which they relate.

(2BA)

A taxpayer required by subsection (2) to keep and retain a record must keep and retain the record—

(a)

in English, or in a language in which the Commissioner authorises the taxpayer under subsection (8) to keep the record or the type of record; and

(b)

at a place in New Zealand, or at a place outside New Zealand where—

(i)

the Commissioner authorises the taxpayer under subsection (8) to keep the record or the type of record:

(ii)

the record is kept by a person authorised by the Commissioner under subsection (8) to keep records for taxpayers that include the taxpayer.

(2B)

A taxpayer referred to in subsection (2)(e) who is required by subsection (2) to retain records is not required to retain those records for a period of more than 7 years after the end of the income year to which the records relate.

(2C)

If there are more than 1 resident foreign trustee of a foreign trust, the resident foreign trustees may appoint one of themselves as an agent for the purposes of keeping the records required by subsection (2).

(3)

A taxpayer who meets the requirements of section 33AA(1), or is issued an income statement or required to request or be issued an income statement, and who is required by subsection (2) to retain records of income of that taxpayer from which tax has been withheld or deducted at source need retain those records only until the expiry of 12 months after the end of the income year in which the income was received by the taxpayer.

(4)

This section shall not require the retention of any records—

(a)

in respect of which the Commissioner has given notice that retention is not required:

(b)

of a company which has been liquidated:

(c)

by a partner of a partnership, if the partnership retains the records that the partner would be required to retain but for this paragraph.

(5)

The Commissioner may, by notice given before the expiry of the 7-year retention period specified in subsection (2) or (2B), require a taxpayer to retain all or any of the records specified in that subsection for a further period not exceeding 3 years following the expiry of the 7-year period where—

(a)

the affairs of the taxpayer are or have been under audit or investigation by the Commissioner; or

(b)

the Commissioner intends to conduct such an audit or investigation before the expiry of the retention period as so extended, or is actively considering any such audit or investigation.

(6)

The Commissioner may, by notice published in the Gazette, dispense any class of taxpayers from the need to retain the records, or any class of records, specified in subsection (2) or (2B), for more than 12 months following the end of the income year or tax year to which they relate where—

(a)

the taxpayers are not provisional taxpayers; and

(b)

the records relate to payments from which tax has been withheld or deducted at source.

(7)

In this section, records includes—

(a)

books of account (whether contained in a manual, mechanical, or electronic format) recording receipts or payments or income or expenditure:

(b)

vouchers, bank statements, invoices, receipts, and such other documents as are necessary to verify the entries in the books of account referred to in paragraph (a):

(c)

accounts (whether contained in a manual, mechanical, or electronic format) to be maintained under the imputation rules, the FDP rules, or section OA 3 for accounts under subparts OE and OJ, of the Income Tax Act 2007, and any statement to be retained under section 31 or 71 of this Act:

(d)

in the case of a foreign trust, other than for the period for which section 59B(3) applies,—

(i)

documents that evidence the creation and constitution of the foreign trust; and

(ii)

particulars of settlements made on, and distributions made by, the foreign trust, including the date of the settlement or distribution, the name and address (if known) of the settlor of the settlement, the name and address (if known) of the recipient of the distribution; and

(iii)

a record of—

(A)

the assets and liabilities of the foreign trust; and

(B)

all entries from day to day of all sums of money received and expended by the trustee in relation to the foreign trust and the matters in respect of which the receipt and expenditure takes place; and

(C)

if the trust carries on a business, the charts and codes of accounts, the accounting instruction manuals, and the system and programme documentation which describes the accounting system used in each income year in the administration of the trust:

(e)

for the purposes of subsection (2)(kc), other documents evidencing research and development activities.

(8)

The Commissioner may, upon application by the taxpayer or person, authorise for the purposes of subsection (2BA),—

(a)

a taxpayer to keep and retain a record or type of record—

(i)

in a language other than English:

(ii)

at a place outside New Zealand:

(b)

a person to hold, for taxpayers, records—

(i)

at places outside New Zealand; and

(ii)

in a form approved by the Commissioner; and

(iii)

accessible by the Commissioner in a way approved by the Commissioner.

(9)

The Commissioner may, for an authorisation under subsection (8) of a person,—

(a)

impose reasonable conditions on the authorisation:

(b)

reasonably vary the conditions on the authorisation:

(c)

withdraw the authorisation, upon request by the person or after giving reasonable notice of the withdrawal:

(d)

give public notice of an action under subsection (8)(b) or this subsection, in a publication chosen by the Commissioner.

Compare: 1976 No 65 s 428; 1994 No 76 s 73

Section 22 heading: amended, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(1): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(1)(a) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(1)(aa): inserted, on 27 February 2014, by section 135 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

Section 22(1)(c)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(1)(c)(iii): inserted, on 26 November 1998, by section 26 of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).

Section 22(1)(c)(iii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(1)(c)(iii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(1)(c)(iv): inserted, on 26 November 1998, by section 26 of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).

Section 22(1)(c)(iv): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(1)(c)(iv): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(1)(b) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(1)(c)(iv): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(1)(c)(v): inserted, on 26 November 1998, by section 26 of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).

Section 22(1)(c)(v): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(1)(c)(v): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(1)(e): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(1)(c) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(2): amended, on 2 November 2012, by section 171(1)(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2): amended, on 2 November 2012, by section 171(1)(c) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2): amended, on 2 November 2012, by section 171(1)(e) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(2): amended (with effect on 1 April 2005), on 1 October 2006, by section 211(2)(a) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(2): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(3) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(2) proviso: repealed, on 2 November 2012, by section 171(1)(e) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2)(b): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 22(2)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(2)(c): amended (with effect on 1 April 2008), on 2 November 2012, by section 171(1)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(2)(cb): inserted (with effect on 1 April 2007), on 19 December 2007 (applying for 2008–09 and later income years), by section 189(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(2)(d): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 22(2)(d): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(2)(eb): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(2)(ec): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(2)(ed): inserted (with effect on 6 January 2010), on 6 October 2009, by section 605(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 22(2)(f): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(2)(f): amended, on 1 July 2012 (applying for records relating to income years beginning on or after that date), by section 140(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).

Section 22(2)(fb): inserted (with effect on 1 April 2005), on 1 October 2006, by section 211(2)(b) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(2)(fb): amended, on 14 May 2016, by section 77(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 22(2)(fc): inserted, on 14 May 2016, by section 77(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 22(2)(g): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 22(2)(g): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(2)(h): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 22(2)(h): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(2)(j): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 605(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 22(2)(k): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(2)(k): amended (with effect on 1 July 2011 and applying for records relating to income years beginning on or after that date), on 7 May 2012, by section 140(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).

Section 22(2)(kb): repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(2)(kc): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(2)(kd): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(2)(ke): inserted (with effect on 6 January 2010), on 6 October 2009, by section 605(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 22(2)(l): amended (with effect on 1 April 2008), on 2 November 2012, by section 171(1)(d) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2)(l): amended, on 1 April 2008, by section 17 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 22(2)(l): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(2)(lb): inserted (with effect on 1 April 2007), on 19 December 2007 (applying for 2008–09 and later income years), by section 189(5) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(2)(lc): inserted, on 1 July 2014, by section 152 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 22(2)(m): inserted (with effect on 1 April 2005), on 1 October 2006, by section 211(2)(c) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(2)(m): amended, on 14 May 2016, by section 77(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 22(2)(n): inserted, on 14 May 2016, by section 77(4) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 22(2) proviso: repealed, on 2 November 2012, by section 171(1)(e) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2BA): inserted, on 2 November 2012, by section 171(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(2B): inserted (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(4) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(2C): inserted, on 1 October 2006, by section 211(5) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(3): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 432(2) of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 22(3): amended, on 1 April 2016, by section 171(3) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(3): amended (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(6) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(4)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(4)(b): amended, on 1 April 2008 (for a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, applying for income years starting on and after 1 April 2008), by section 28(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).

Section 22(4)(c): inserted, on 1 April 2008 (for a person who is not a limited partner of a limited partnership registered under the Limited Partnerships Act 2008, applying for income years starting on and after 1 April 2008), by section 28(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).

Section 22(5): amended (with effect on 1 April 2005), on 1 October 2006, by section 211(7) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(5): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(6): amended (with effect on 1 April 2005), on 1 October 2006, by section 211(8)(a) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(6): amended (with effect on 1 April 2005), on 1 October 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 211(8)(b) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(6): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22(6)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(7)(c): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22(7)(c): amended, on 1 July 2012 (applying for records relating to income years beginning on or after that date), by section 140(3) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).

Section 22(7)(d): inserted, on 1 October 2006, by section 211(9) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 22(7)(d)(iii)(C): amended, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(6) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(7)(e): inserted, on 19 December 2007 (applying for 2008–09 and later income years), by section 189(6) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 22(8): inserted, on 2 November 2012, by section 171(4) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 22(8): amended, on 2 June 2016, by section 87 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 22(9): inserted, on 2 November 2012, by section 171(4) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

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

(1)

A taxpayer who applies section EW 18 of the Income Tax Act 2007 and who does not use a market approved by the Commissioner under section 90AC(1)(c) must keep, in English, records sufficient to enable the Commissioner to verify that the market value adopted is reliable.

(2)

A taxpayer who applies section EW 26(2) of the Income Tax Act 2007 must keep, in English, records sufficient to enable the Commissioner to verify that their reason for changing spreading methods was a sound commercial one.

(3)

A taxpayer required to retain records must—

(a)

take all reasonable precautions for the safe custody of those records; and

(b)

retain those records for 7 years after the end of the year that the records relate to, unless:

(i)

the Commissioner has given notice that retention is not required; or

(ii)

the records are required by law to be given to another person; or

(iii)

the taxpayer is a company that has been liquidated or wound up; and

(c)

retain the records required for a further period as specified by the Commissioner under subsection (4).

(4)

The Commissioner may, by giving notice before the end of the 7-year retention period specified in subsection (3), require a taxpayer to retain records specified by the Commissioner for a further period of not more than 3 years following the expiry of the 7-year period if—

(a)

the taxpayer is or has been under audit or investigation by the Commissioner; or

(b)

the Commissioner intends to conduct an audit or investigation before the expiry of the retention period as extended, or is actively considering an audit or investigation.

Section 22A: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 63(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 22A heading: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22A heading: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22A(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22A(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 22A(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

22B Further records required

(1)

A trustee to whom either section EW 44 or EZ 39 of the Income Tax Act 2007 applies must keep, in English, records of—

(a)

the amounts of debt forgiven by creditors; and

(b)

amounts distributed to the trust’s beneficiaries.

(2)

A trustee required to retain records must—

(a)

take all reasonable precautions for the safe custody of those records; and

(b)

retain those records for as long as the trust exists.

Section 22B: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 63(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 22B heading: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 22B(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

23 Keeping of returns where information transmitted electronically

(1)

Where information contained in a taxpayer’s return has been transmitted by electronic means in the prescribed electronic format in accordance with section 36, the taxpayer shall retain or cause to be retained—

(a)

the return in the form of—

(i)

a signed hard-copy transcript of the information transmitted:

(ii)

an electronic form meeting the requirements of section 25 of the Electronic Transactions Act 2002; and

(b)

for a period of—

(i)

7 years after the end of the income year to which the return relates; or

(ii)

a greater period that the Commissioner requires under section 22 for other records of the taxpayer, if the Commissioner gives the taxpayer notice of a further retention period under section 22(5).

(2)

This section does not require the retention of any return—

(a)

in respect of which the Commissioner has given notice that retention is not required; or

(b)

of a company that has been liquidated; or

(c)

that is an employer monthly schedule.

Compare: 1976 No 65 s 428A; 1994 No 76 s 74

Section 23(1): replaced, on 2 November 2012, by section 172 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 23(2)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 23(2)(b): amended, on 7 October 1998 (applying on and after 1 April 1999), by section 6(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Section 23(2)(c): inserted, on 7 October 1998 (applying on and after 1 April 1999), by section 6(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Other obligations to keep and provide records

24 Records to be kept by employer or PAYE intermediary

(1)

An employer who makes a PAYE income payment to an employee must keep a proper record relating to the employee, showing the amount of the PAYE income payment before tax and the amount of the tax withheld from it, and the amount of any payroll donation, and must enter those amounts in the record at the time of making the PAYE income payment.

(1B)

For a pay period in which a person acts as a PAYE intermediary for an employer in relation to an employee—

(a)

the person must keep a proper record of the person’s actions as a PAYE intermediary in respect of the employee; and

(b)

the employer must keep a proper record of the employer’s payments to the person of salary or wages in respect of the employee.

(2)

Every employer or PAYE intermediary shall take all reasonable precautions for the safe custody of all records that the employer or the PAYE intermediary is required to keep under this section, and of all pay sheets, receipts for PAYE income payments, withholding certificates, tax code notifications, tax code certificates, and certificates of entitlement, and shall retain all such records, pay sheets, receipts, tax code declarations, tax code certificates, and certificates of entitlement for not less than 7 years after the making of the payments to which they relate except and to the extent that the employer or the PAYE intermediary is required by this Act or the Income Tax Act 2007 to deliver to the Commissioner or to any other person the signed withholding certificates, tax code notifications, tax code certificates, and any certificate of entitlement:

provided that this subsection shall not require retention of any records, pay sheets, receipts, tax code notifications, tax code certificates, or certificates of entitlement in respect of which the Commissioner has notified the employer or the PAYE intermediary that retention is not required.

Compare: 1976 No 65 s 352

Section 24 heading: amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 87(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 24(1): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 24(1): amended (with effect on 6 January 2010), on 6 October 2009, by section 606 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 24(1B): inserted, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 87(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 24(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 24(2): amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 87(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 24(2): amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 87(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 24(2) proviso: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 24(2) proviso: amended, on 26 March 2003 (applying for pay periods beginning on and after 1 April 2004), by section 87(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Offshore persons’ bank accounts and tax file numbers

Heading: inserted, on 1 October 2015, by section 5 of the Tax Administration Amendment Act 2015 (2015 No 83).

24BA Offshore persons’ bank accounts and tax file numbers

(1)

The Commissioner must not allocate a tax file number in response to an offshore person’s request unless the Commissioner first receives a current bank account number for the offshore person.

(1B)

Subsection (1) does not apply to a person who requires a tax file number only because they are a non-resident supplier of goods and services under the Goods and Services Tax Act 1985.

(1C)

Subsection (1) does not apply to a person for whom a reporting entity under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 has conducted the customer due diligence procedures required for customer due diligence under that Act and regulations made under that Act.

(1D)

Despite subsection (1) and section 24B(3), a non-resident seasonal worker under the recognised seasonal employer (RSE) instructions has a tax code of NSW for the first month of a period of employment in New Zealand.

(2)

A person to whom subsection (1) applies must give their current bank account number to the Commissioner immediately if—

(a)

the person has a tax file number; and

(b)

the person becomes, after 1 October 2015, an offshore person under paragraph (b) of the definition of offshore person; and

(c)

the person has not yet provided their current bank account number to the Commissioner.

Section 24BA: inserted, on 1 October 2015, by section 5 of the Tax Administration Amendment Act 2015 (2015 No 83).

Section 24BA(1B): inserted, on 14 May 2016, by section 79(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 24BA(1C): inserted, on 14 May 2016, by section 79(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 24BA(1D): inserted, on 14 May 2016, by section 79(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 24BA(2): amended, on 14 May 2016, by section 79(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

PAYE tax codes

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

24B PAYE tax codes

(1)

This section applies for the purposes of the PAYE rules to provide an employee with a tax code for a PAYE income payment. Subsection (2) overrides this subsection.

(2)

Subsection (1) does not apply to the following amounts:

(a)

an extra pay:

(b)

a schedular payment:

(c)

a payment of an income-tested benefit.

(3)

Except as provided by section 24BA(1D), an employee must notify their employer that their tax code is 1 of the following:

(a)

M for primary employment earnings when the employee is not entitled to a tax credit under section LC 13 of the Income Tax Act 2007:

(ab)

ME for primary employment earnings when the employee is entitled to a tax credit under section LC 13 of the Income Tax Act 2007:

(b)
[Repealed]

(bb)

SB for secondary employment earnings for an employee whose annual income is not more than $14,000:

(c)

S for secondary employment earnings for an employee whose annual income is not more than $48,000:

(d)

SH for secondary employment earnings for an employee whose annual income is more than $48,000 but is not more than $70,000:

(e)

ST for secondary employment earnings for an employee whose annual income is more than $70,000:

(f)

CAE for salary or wages for employment as a casual agricultural employee:

(g)

EDW for salary or wages for employment as an election day worker:

(gb)

NSW for salary or wages for employment as a non-resident seasonal worker.

(h)
[Repealed]

(3B)

An employee has a no notification tax code if—

(a)

an employee does not notify their employer of their tax code under subsection (3); and

(b)

the Commissioner has not provided the employer with a—

(i)

tax code notification; or

(ii)

tax code certificate; or

(iii)

special tax code notification; or

(iv)

special tax code certificate.

(4)

If another Act requires an employer to withhold the amount of tax for a PAYE income payment to an employee and pay the amount to the Commissioner, the tax code may be combined with another code applying under that Act.

Compare: 2004 No 35 s NC 8(1), (1AA)

Section 24B: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 24B(3): amended, on 14 May 2016, by section 78 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 24B(3)(a): amended, on 1 April 2013 (applying for the 2013–14 and later tax years), by section 10(1) of the Taxation (Budget Measures) Act 2012 (2012 No 38).

Section 24B(3)(a): amended, on 1 April 2009, by section 39(a) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).

Section 24B(3)(ab): inserted, on 1 April 2009, by section 39(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).

Section 24B(3)(b): repealed, on 1 April 2013 (applying for the 2013–14 and later tax years), by section 10(2) of the Taxation (Budget Measures) Act 2012 (2012 No 38).

Section 24B(3)(bb): inserted, on 1 April 2010 (applying for 2010–11 and later income years), by section 130(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).

Section 24B(3)(c): replaced, on 1 April 2009, by section 16(1) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).

Section 24B(3)(d): replaced, on 1 April 2009, by section 16(1) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).

Section 24B(3)(e): replaced, on 1 October 2008, by section 18(1) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36).

Section 24B(3)(gb): inserted (with effect on 1 April 2009), on 6 October 2009 (applying for 2009–10 and later income years), by section 607(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 24B(3)(h): repealed, on 2 June 2016, by section 88(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24B(3B): inserted, on 2 June 2016, by section 88(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

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

An employee who receives a PAYE income payment of an income-tested benefit and a PAYE income payment that does not consist of an income-tested benefit may choose, for their non-benefit income, a tax code set out in section 24B(3)(bb), (c), (d), or (e) that is relevant to their circumstances.

Section 24C: replaced, on 1 April 2010 (applying for 2010–11 and later income years), by section 131(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).

24D Tax code for parental leave payment
[Repealed]

Section 24D: repealed, on 1 April 2016, by section 83 of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).

24E Tax code for employment as private domestic worker

An employee who wishes to have a tax code for their employment as a private domestic worker may provide their tax code notification to the Commissioner.

Compare: 2004 No 35 s NC 8(12)

Section 24E: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless when the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24F Special tax codes

(1A)

An employee may apply to the Commissioner for a special tax code.

(1AB)

When applying for a special tax code, an employee must ask the Commissioner for the special tax code to apply to either—

(a)

their New Zealand superannuation income or veteran’s pension income; or

(b)

their other employment income from 1 or more employers.

(1)

After an application is received under subsection (1A), the Commissioner may issue a special tax code for an employee, whether because the employee has 2 or more employments, or is entitled to have a net loss carried forward, or wishes to have a reduction applying to the amount of tax withheld, or for another reason.

(1B)

When a special tax code is issued for an employee under subsection (1), the Commissioner must—

(a)

notify the responsible department under section 24IB, if the employee asks under subsection (1AB)(a) for the special tax code to apply to their New Zealand superannuation income or veteran’s pension income; or

(b)

give the employee a special tax code certificate that includes the information required under section 24F(2) and (3), if the employee asks under subsection (1AB)(b) for the special tax code to apply to their other employment income from 1 or more employers.

(2)

The special tax code may—

(a)

set out a tax code to apply to a payment of salary or wages to an employee by 1 or more of their employers for a period referred to in the certificate or notification:

(b)

require that no amount of tax is withheld from, or a particular rate of tax applies to, a proportion of a PAYE income payment of the employee, as if it were the whole payment.

(3)

The Commissioner must calculate, for the PAYE income payments and period referred to in the certificate or notification, the amount of tax for the payments or the rate of tax applying to them, having regard to the amount of tax for the payments that would be required under sections RD 9 to RD 11 of the Income Tax Act 2007.

(4)

When an employee provides a special tax code certificate to their employer or the Commissioner provides a special tax code notification to the responsible department, the provisions of the certificate or notification override anything in this Act and the Income Tax Act 2007 other than—

(a)

the employee’s duties under sections RA 8, RA 10, and RD 4(2) of the Income Tax Act 2007; and

(b)

subsection (6) and sections 24G and 24H.

(5)

An employee’s entitlement under subparts MA to MF and MZ of the Income Tax Act 2007 is not taken into account in setting a special tax code.

(5B)

This section does not apply to an employee who is a non-resident seasonal worker.

(6)

The Commissioner may cancel a special tax code at any time, and upon cancellation, the Commissioner must notify the cancellation to—

(a)

the employee, if the employee has been given a special tax code certificate under subsection (1B)(b); or

(b)

the employee and the responsible department, if a special tax code notification has been made under section 24IB.

(7)

If the circumstances in subsection (6)(a) apply, the employee must—

(a)

return the special tax code certificate to the Commissioner within 7 days; and

(b)

notify their employer under section 24H that their entitlement to use the special tax code has ended.

Compare: 2004 No 35 s NC 14

Section 24F: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 24F heading: replaced, on 2 June 2016, by section 89(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(1A): inserted, on 2 June 2016, by section 89(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(1AB): inserted, on 2 June 2016, by section 89(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(1): amended, on 2 June 2016, by section 89(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(1): amended, on 2 June 2016, by section 89(4) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(1B): inserted, on 2 June 2016, by section 89(5) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(2)(a): amended, on 2 June 2016, by section 89(6) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(3): amended, on 2 June 2016, by section 89(7) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(4): replaced, on 2 June 2016, by section 89(8) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(5): amended, on 2 June 2016, by section 89(9) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(5B): inserted (with effect on 1 April 2009), on 6 October 2009 (applying for 2009–10 and later income years), by section 608(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 24F(6): replaced, on 2 June 2016, by section 89(10) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24F(7): inserted, on 2 June 2016, by section 89(10) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

24G Use of incorrect tax codes

(1)

This section applies when the Commissioner considers that an employer or PAYE intermediary has used an incorrect tax code in relation to a PAYE income payment to an employee.

(2)

The Commissioner may notify the employer or PAYE intermediary of the incorrect code and provide the tax code that should apply to the PAYE income payment.

(3)

The employer or PAYE intermediary must use the tax code provided by the Commissioner in relation to a PAYE income payment made to the employee after the date of notification. But the tax code does not apply if the employee notifies their employer that their circumstances have changed and, as a result, a different tax code should apply.

Compare: 2004 No 35 s NC 12A(1)–(3)

Section 24G: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24H When entitlement to use tax code ends

(1)

This section applies when an employee is no longer entitled to use a certain tax code.

(2)

The tax code does not apply to a PAYE income payment made to the employee after the date on which the entitlement ends, unless the payment is salary or wages for a current pay period.

(3)

If the circumstances in section 24F(6)(b) do not apply, the employee must notify their employer that their entitlement has ended within the period of 4 days after the date on which they became aware that they are no longer entitled to use the tax code. If the employee provides the notification to the Commissioner, they must notify the Commissioner similarly.

(4)

For the purposes of subsection (3), the employee must give the reason why the tax code no longer applies and the date on which entitlement ended.

(5)

If the employee provides their employer with a tax code notification or tax code certificate within the period of 7 days after the date on which they become aware that they are no longer entitled to use a tax code, the tax code in the notification or certificate applies from the date on which the entitlement to use the earlier code ends.

(6)

When an employee’s entitlement to use a certain tax code ends, their employer is not liable for withholding a reduced amount of tax for a payment if they have not received notice that the entitlement has ended.

(7)

[Repealed]

Compare: 2004 No 35 ss NC 8(7), (8), NC 9

Section 24H: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 24H(3): amended, on 2 June 2016, by section 90 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24H(7): repealed, on 1 April 2013 (applying for the 2012–13 and later tax years), by section 11(1) of the Taxation (Budget Measures) Act 2012 (2012 No 38).

24I PAYE tax code notification and certificate

(1)

If section 24IB does not apply, an employee who wishes to have the amount of tax for a PAYE income payment reduced may notify their employer of the applicable tax code. This subsection applies separately for each employment situation.

(2)

If an employee finds it difficult or impractical to notify their employer as described in subsection (1), they may notify the Commissioner who must then provide a tax code certificate to the employer setting out the applicable tax code. The employee may give the certificate to their employer.

(3)

The tax code notified or set out in a tax code certificate applies to a PAYE income payment made to an employee by their employer from—

(a)

the first day of a pay period to which the payment relates up to the date on which the employee is no longer entitled to use the particular tax code if—

(i)

the employer has no earlier tax code for the employee; or

(ii)

the notification or certificate changes an earlier tax code for the employee and is provided before the date on which the employer calculates their payroll for the period:

(b)

the first day of the pay period following that to which the payment relates if the notification or certificate changes an earlier tax code for the employee and is provided after the date on which the employer calculates their payroll for the period.

(4)

A tax code notification must provide for an employee’s statement of their entitlement under the Immigration Act 2009 to work for their employer.

(5)

A tax code notification or tax code certificate delivered to an employer before the start of the tax year but expressed to relate to the tax year, is treated as if it is delivered on 1 April in the tax year.

Compare: 2004 No 35 ss NC 8(2)–(4), (11), NC 8A

Section 24I: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 24I(1): amended, on 2 June 2016, by section 91 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24I(4): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).

24IB Special tax code notification

(1)

This section applies when—

(a)

an employee asks under section 24F(1AB)(a) for a special tax code to apply to their New Zealand Superannuation income or veteran’s pension income; and

(b)

the Commissioner issues a special tax code for the employee under section 24F(1).

(2)

The Commissioner must provide as soon as practicable a special tax code notification that includes the information required under section 24F(2) and (3) to an officer, employee, or agent of the responsible department whom the chief executive of the department authorises to receive the information.

(3)

Subject to section 24F(4), the responsible department must apply the special tax code notification in relation to a PAYE income payment of New Zealand superannuation income or veteran’s pension (a payment) made to the employee after the date the notification is provided to the responsible department.

(4)

If the special tax code notification is provided to the responsible department after the next payment has been calculated, the department must use the notification in relation to a payment that follows the next payment.

Section 24IB: inserted, on 2 June 2016, by section 92 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

PAYE certificates, notification, and applications

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

24J Proof of payment

(1)

An employer or PAYE intermediary who is required to withhold and pay to the Commissioner an amount of tax for a PAYE income payment must provide a PAYE payment form to the Commissioner by the applicable due date set out in section RA 15 of the Income Tax Act 2007.

(2)

If the PAYE payment form is not provided electronically, it must be signed by the employer or PAYE intermediary, as applicable.

(3)

The Commissioner may release an employer or a class of employers, or a PAYE intermediary or a class of PAYE intermediaries, from the requirement to provide a PAYE payment form if the information is contained in an employer monthly schedule.

Compare: 2004 No 35 s NC 15(1), (2), (2B)

Section 24J: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24K Certain information required in returns

(1)

This section applies for the purposes of sections RE 23 and RE 24 of the Income Tax Act 2007 when—

(a)

an amount of tax for resident passive income paid in a tax year by a company is treated as an FDP credit:

(b)

an amount of tax for a taxable Maori authority distribution is treated as a Maori authority credit attached to the distribution.

(2)

The company paying the dividend and withholding the amount of tax under section RA 6(1) of that Act must provide to the Commissioner information in relation to the amount of tax in—

(a)

its annual FDPA return under section 71; or

(b)

if paragraph (a) does not apply, its annual ICA return under section 69.

(3)

For the purposes of subsection (2) and the payment of the dividend, the company must provide to the Commissioner information in relation to the dividend in—

(a)

its dividend statement under section 67 if it is an ICA company; or

(b)

if paragraph (a) does not apply, a form approved by the Commissioner, containing the information set out in section 67(a) to (c) and (f) and filed no later than 31 May after the end of the tax year.

(4)

The Maori authority making the distribution and withholding the amount of tax under section RA 6(1) of the Income Tax Act 2007 must provide to the Commissioner information in relation to the amount of tax in its annual Maori authority credit account return.

(5)

For the purposes of subsection (4) and the making of the distribution, the Maori authority must provide to the Commissioner information in relation to the distribution in the distribution statement prepared under section 68B.

Compare: 2004 No 35 ss NF 8(2)–(4), NF 8A

Section 24K: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24L Schedular notification

(1)

This section applies to a person who is entitled to receive a schedular payment described in section RD 8 of the Income Tax Act 2007.

(2)

Before the person receives the schedular payment, they must notify the person making the payment of the applicable schedular tax code.

(3)

The notification referred to in subsection (2) must be in a form authorised by the Commissioner.

Compare: 2004 No 35 s NC 7(1)

Section 24L: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

24M Exemption certificates for schedular payments

(1)

The Commissioner may provide a person who is entitled to receive a schedular payment with an exemption certificate setting out the payments for a period for which no amount of tax is to be withheld.

(2)

Subsection (1) does not apply to a payment to a non-resident entertainer.

(3)

The Commissioner may cancel an exemption certificate at any time.

(4)

If the Commissioner cancels an exemption certificate, the person who was provided the certificate must return it within 7 days of the date of cancellation.

(5)

A person must not alter an exemption certificate.

(6)

A person must not use an exemption certificate that is not in force, or has been altered, to cause a person to refrain from withholding an amount of tax from a schedular payment.

Compare: SR 1979/259 r 5

Section 24M: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 24M(5): replaced (with effect on 1 April 2008), on 7 September 2010 (applying for 2008–09 and later income years), by section 127(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Section 24M(6): inserted (with effect on 1 April 2008), on 7 September 2010 (applying for 2008–09 and later income years), by section 127(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

24N Special tax rate certificates for schedular payments

(1)

The Commissioner may provide a person who is entitled to receive a schedular payment with a special tax rate certificate setting out the amount of tax for the payment, or the rate applying to the payment or a part of each payment as if it were the whole payment.

(2)

Subsection (1) does not apply to a payment to a non-resident entertainer.

(3)

The Commissioner may cancel a special tax rate certificate at any time. The Commissioner must give notice of the cancellation.

(4)

If the Commissioner cancels a special tax rate certificate, the person who was provided the certificate must return it within 7 days of the date of notification of the cancellation.

(5)

A person must not alter a special tax rate certificate.

(6)

A person must not use a special tax rate certificate that is not in force, or has been altered, to cause a person to refrain from withholding an amount of tax from a schedular payment.

Compare: SR 1979/259 r 6A

Section 24N: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No