Tax Administration Act 1994

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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).