Tax Administration Act 1994

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Reprint as at 1 April 2018

Coat of Arms of New Zealand

Tax Administration Act 1994

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

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.


1Short Title and commencement
2Purpose of Act
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8Deputy Commissioners of Inland Revenue [Repealed]
9Regional Controllers of Inland Revenue [Repealed]
10District Commissioners of Inland Revenue [Repealed]
11Appointment of other officers [Repealed]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
15UApproval of approved AIM providers
15VRevocation of approval of AIM providers: Commissioner
15WRevocation of approval of AIM providers: provider
15XPublication of approval, revocation, etc
15YAIM method: approval of large business AIM-capable system
15ZAIM method: approval of person over $5,000,000
15URequirements for applications to establish tax pooling accounts [Repealed]
15VWinding up tax pooling accounts [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 [Repealed]
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 or tax rates
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
24LBSchedular tax rate elected by payee
24LCSchedular tax rate prescribed by Commissioner
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 file numbers
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 [Repealed]
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
30EStatement to transferee by life insurer when transferring life insurance policies
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
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
36BDElectronic filing requirements for registered persons
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
42CIncome tax returns by undischarged bankrupt
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
45AIM method information: taxpayers
45BAIM method information: approved AIM providers
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
55BInformation relating to offshore persons and 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
59BForeign trust with resident foreign trustee: registration and disclosure
59CTime limits for registration and disclosure of changes
59DAnnual return for foreign trust
59EFees: regulations and exemption
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
63BDisclosure requirements for exempt ESSs
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 [Repealed]
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 [Repealed]
71BReturn requirements for refunds: foreign dividends [Repealed]
72Annual FDPA return to be furnished where Commissioner so requires, or where company ceases to be resident in New Zealand [Repealed]
73Annual FDPA returns of consolidated groups [Repealed]
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
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 [Repealed]
83Disclosure of information for purposes of entitlement card [Repealed]
84Disclosure of information for WFF tax credit double payment identification [Repealed]
85Disclosure of address information in relation to debtors [Repealed]
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 [Repealed]
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
85MDisclosure of information relating to some offences to the Registrar of Companies
85NDisclosure of information to approved credit reporting agencies
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
91AAUParticipating jurisdictions for CRS applied standard
91AAVSuspension of reportable jurisdictions for CRS applied standard
91AAWNon-reporting financial institutions and excluded accounts for CRS applied standard
91AAXAccounting and rate determinations relating to AIM method
91AAYClass of taxpayers that must not use AIM method
91AAZAIM method information
91APurpose of this Part
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
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
94CAssessment of penalties under sections 142H and 142I
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
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
120KBBInterest for most standard method and some estimation method provisional taxpayers
120KBCInterest for AIM method provisional taxpayers
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
120LBMeaning of unpaid tax and overpaid tax for certain transferees under AIM method
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
120VBInterest on overpaid AIM method provisional tax
120VCInterest on some provisional tax
120WCommissioner’s official opinions
120XPetroleum miners’ tax losses [Repealed]
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
142ABNew due date for new and increased assessments
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
142HFailures of financial institutions to meet requirements under Part 11B and CRS applied standard
142IFailures to meet requirements under Part 11B to provide information, including self-certifications
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
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
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
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
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
185FPermitted choices in relation to FATCA agreement
185GObligations related to FATCA agreement: registration
185HObligations related to FATCA agreement: due diligence
185IObligations related to FATCA agreement: information for NZ competent authority
185JObligations related to FATCA agreement: information for third parties
185KInformation provided in form prescribed by Commissioner
185LForeign account information-sharing agreements: anti-avoidance [Repealed]
185MTimeframes not specified
185NRequirements for financial institution
185OApplication of Common Reporting Standard
185PRequirements for persons to provide information to financial institution
185QRequirements and penalties for entities that are not persons
185RForeign account information-sharing agreements: anti-avoidance
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]
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]
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]
219Evidence in proceedings for failure to furnish returns or information [Repealed]
220Evidence of financial or property transactions [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
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
226DReportable jurisdictions for CRS standard and Part 11B
226EApplication of changes to CRS standard
227Transitional provisions and savings
227BRegulations providing for transitional exemptions and other matters
227CTransitional provision: voluntary application of employment income information provisions
227DTransitional provision for certain filing requirements of employers
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