Tax Administration Act 1994

If you need more information about this Act, please contact the administering agency: Inland Revenue Department

Version as at 1 September 2022

Coat of Arms of New Zealand

Tax Administration Act 1994

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

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This Act is administered by the Inland Revenue Department.


1Short Title and commencement
2Purpose of Act
4Construction of statutory references
4AConstruction of certain provisions
4ABStatus of examples
4BApplication of Act in relation to Australian wine producer rebate
5Inland Revenue Department
5BCommissioner of Inland Revenue
6Responsibility of Ministers and officials to protect integrity of tax system
6ACommissioner’s duty of care and management
6BDirections to Commissioner
6CPowers to modify provisions of Inland Revenue Acts
6DModifications made by Order in Council
6EExemptions granted by Commissioner
6FConsultation on proposed modifications and exemptions
6GMeaning of obvious error
6HCOVID-19 response: powers to vary provisions of Inland Revenue Acts
6ICOVID-19 response: Commissioner’s variations
7Delegation of powers by Commissioner
7AAAAdministration of cost of living payments scheme
7AAAuthorisation to make payments under small business cashflow loan scheme
7AABAuthorisation to make COVID-19 support payments
7AACOrders in Council related to COVID-19 support payments scheme
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8Deputy Commissioners of Inland Revenue [Repealed]
9Regional Controllers of Inland Revenue [Repealed]
10District Commissioners of Inland Revenue [Repealed]
11Appointment of other officers [Repealed]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
13CAnnual report
14Modes of communication: general provisions
14BAsking, requesting, or informing
14CApplying or notifying
14DFormally notifying
14EOverriding provisions
14FGiving information by personal delivery, post, or electronic means
14GContact addresses
15APurpose of this Part
15BTaxpayer’s tax obligations
15URequirements for applications to establish tax pooling accounts [Repealed]
15VWinding up tax pooling accounts [Repealed]
15WRWT proxies [Repealed]
16Purposes of subpart
16BPrinciples on which subpart based
16CKey terms
17Commissioner may obtain information by accessing property or documents
17ACourt orders for production of information or return [Repealed]
17BCommissioner may require information or production of documents
17CCommissioner’s powers in relation to documents
17EInformation or documents treated as in persons’ knowledge, possession, or control
17FCommissioner may require information about offshore payments
17GCommissioner may require information from large multinational groups
17GBCommissioner may require information or production of documents for tax policy development
17HCourt may make order for provision of information
17ICommissioner may conduct inquiries
17JCommissioner may apply for District Court Judge to conduct inquiries
17KQuestions and statements made in inquiries
17LRegulations providing for regular collection of bulk data
17MUse of information
18Confidentiality of sensitive revenue information
18BRequirements for revenue officers and other persons
18CPermitted disclosures
18DDisclosures made in carrying into effect revenue laws
18EDisclosures made under information-sharing arrangements
18FRegulations for information-sharing for public services purposes
18GDisclosures to persons and their representatives
18HDisclosures to other agencies for certain specified purposes
18IDisclosures for international purposes
18JDisclosures for risk of harm purposes
18KCommissioner to notify Minister where funds of gift-exempt body applied for non-charitable purpose, etc
19Inquiry by Commissioner [Repealed]
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 [Repealed]
21BAInformation required to be provided by large multinational group [Repealed]
21BPreparing financial statements
21CPreparing financial statements: Orders in Council
22Keeping of business and other records
22AARecords to be kept by employers and PAYE intermediaries
22AABRecords to be kept by payers of passive income
22AACKeeping of returns where information transmitted electronically
22ARecords required under subpart EW of Income Tax Act 2007
22BFurther records required
22COutline of subpart
22DKey terms
22EInformation included in pre-populated accounts
22FInformation requirements
22GAmending accounts for incorrect or missing information
22HFinalising accounts
22IReturns and assessments
22JCommissioner’s power in relation to certain amounts of tax payable
22KNo obligation to provide information: de minimis and certain other amounts
22LInformation particulars
22MSetting electronic and non-electronic requirements
23BEmployment income information: outline of provisions
23CMeaning of employment income information
23DEmployers’ groups for delivery of information
23EOnline group of employers
23FNon-electronic group of employers
23GExemption for certain employers in online group
23HNew group of employers
23IEmployment income information requirements for employees
23JDelivery of employment income information for certain special payments
23KEmployment income information requirements relating to employee share schemes
23LEmployment income information for new and departing employees
23MEmployment income information when employment ended
23NCorrection of errors
23OSetting electronic and non-electronic filing requirements
23PEmployment income information: payroll software
23QEmployment income information: variation of requirements
24Records to be kept by employer or PAYE intermediary [Repealed]
24BAOffshore persons’ bank accounts and tax file numbers [Repealed]
24BPAYE tax codes
24CNotified tax codes
24DTax codes provided by Commissioner
24DTax code for parental leave payment [Repealed]
24DBUse of unsuitable tax codes
24ENon-notified tax codes
24FRates of tax for schedular payments: standard, payee, and set rates
24GSpecial tax rates for schedular payments
24HExempt schedular payments
24INotification requirements
24IBVariation of requirements
24JProof of payment [Repealed]
24LSchedular notification [Repealed]
24LBSchedular tax rate elected by payee [Repealed]
24LCSchedular tax rate prescribed by Commissioner [Repealed]
24MExemption certificates for schedular payments [Repealed]
24NSpecial tax rate certificates for schedular payments [Repealed]
24OCertain information required from agricultural, horticultural, or viticultural employers [Repealed]
24PVariation of requirements [Repealed]
25BInvestment income information: outline of provisions
25CInvestment income
25DInvestment income information
25EWho must provide investment income information to Commissioner
25FInformation on interest
25GInformation on dividends
25HInformation on royalties paid to non-residents
25IInformation on Maori authority distributions
25JInformation on attributed PIE income
25KInformation on attributed PIE income: locked-in funds [Repealed]
25LInformation from public unit trusts
25MInformation from emigrating companies
25MBInformation from custodial institutions
25NInformation from payers with no withholding obligation
25NBDe minimis filing requirements for certain persons
25OCorrection of errors in investment income information
25PNon-electronic filing of investment income information
25QSetting electronic and non-electronic filing requirements
25RInvestment income information: variation of requirements
26Records to be kept for RWT purposes [Repealed]
26BUse of unsuitable RWT rates
26CRWT withholding certificates
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-exempt status
32FCalculation of annual gross income when threshold met
32GEvidence of annual gross income and consequences of failure to meet threshold
32HRWT-exempt status when persons meet requirements
32IProviding RWT-exempt status to person who does not meet requirements
32JRWT-exempt status for unincorporated bodies
32KFailing to meet basis of exemption
32LRevocation of RWT-exempt status
32MPersons with approved issuer status
32NInformation requirements when payments for foreign dividends reduced [Repealed]
33Returns of income
33AAExceptions to requirement for return of income [Repealed]
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 [Repealed]
33DReturn not required for non-resident seasonal worker [Repealed]
33EResearch and development tax credits: supplementary return
33FResearch and development tax credits: extension of time for 2019–20 income year
34Presumption as to authority of person making return
34BCommissioner to list tax agents [Repealed]
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 [Repealed]
36ABElectronic return requirements for multi-rate PIEs [Repealed]
36BOther formats of employer monthly schedule [Repealed]
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
36BEResearch and development tax credits: electronic formats
36CParticulars furnished in electronic format
36CAElectronic filing exemption for new businesses [Repealed]
36DNon-electronic filing of employer monthly schedule [Repealed]
36EElection available to other employers [Repealed]
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 credit under family scheme
41AReturns in relation to 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
43BTrustees of non-active trusts and administrators or executors of non-active estates 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 [Repealed]
46AAccident Rehabilitation and Compensation Insurance Corporation to provide information as to recipients of weekly compensation [Repealed]
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 [Repealed]
48BReconciliation statement for retirement scheme contribution withholding tax
49NRWT withholding certificates and annual reconciliations [Repealed]
50Statement of payment of RWT [Repealed]
51RWT withholding reconciliation statements [Repealed]
52Disclosure of interest payments when no requirement to withhold RWT [Repealed]
53Disclosure of certain financial arrangement transactions where interest payable to exempt person, etc [Repealed]
54Information in relation to recipients of resident passive income [Repealed]
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]
56BCertain information required in returns
57Maori authority to make returns of income
57BRequirements for multi-rate PIEs
58Returns of specified charitable, benevolent, philanthropic, or cultural bodies
59Disclosure of trust particulars
59BAAnnual return for trusts
59BABCommissioner may require trust information for period after 2013–14 income year
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 [Repealed]
68Statement when FDP credit attached to dividend [Repealed]
68AStatement when CTR credit attached to dividend [Repealed]
68BDistribution statement required when Maori authority makes distribution [Repealed]
68CTax credit relating to KiwiSaver and complying superannuation fund members: member credit form
68CBResearch and development tax credits: general approval
68CCResearch and development tax credits: greater than $2 million approval
68CDResearch and development tax credits: approved research and development cap
68CEResearch and development tax credits: publication of details
68CFResearch and development tax credits: extension of time for approvals
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]
78GCountry-by-country report from large multinational group
79Other annual returns
80Commissioner may require other returns to be made
80AApplication [Repealed]
80BNotification required that taxpayer not subject to this Part [Repealed]
80CRequests for income statements [Repealed]
80DCommissioner must issue income statement [Repealed]
80EParticulars to be included in income statement [Repealed]
80FTaxpayer obligations and assessment on receipt of income statement [Repealed]
80GIncome statement deemed return [Repealed]
80HIncome statement deemed assessment [Repealed]
80IDeemed matters [Repealed]
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 and Best Start tax credit (without abatement)
80KLPayment of instalments into accounts
80KLBRecovery of excess tax credits
80KMSummary of instalments paid [Repealed]
80KNPayment of tax credit by chief executive
80KODetermining WFF tax credit
80KPWhen entitlement to main 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 [Repealed]
81ADisclosure of information under approved information sharing agreement [Repealed]
81BAGovernment agency communication [Repealed]
81BDisclosure of information concerning tax advisor or person acting as tax agent [Repealed]
82Disclosure of information for matching purposes [Repealed]
82AADisclosure to ensure correct information included in New Zealand Business Number Register [Repealed]
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 [Repealed]
85BDisclosure of information for purposes of mutual assistance provision contained in social security agreement [Repealed]
85CUse and supply of information supplied for purposes of section 85B [Repealed]
85DMinistry of Education to provide information as to study status of student loan borrowers [Repealed]
85EDisclosure of information for assessment of levies [Repealed]
85FDisclosure of information for verification of government screen production payment entitlement [Repealed]
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 [Repealed]
85IUse of Parental Leave and Employment Protection Act 1987, Best Start tax credit, and parental tax credit information to determine entitlement [Repealed]
85JDisclosure of information for administration of Australian wine producer rebate [Repealed]
85KNew Zealand Police and Ministry of Justice to provide information concerning sex offences for purposes of child support exemptions [Repealed]
85LUse of information supplied under section 85K [Repealed]
85MDisclosure of information relating to some offences to the Registrar of Companies [Repealed]
85NDisclosure of information to approved credit reporting agencies [Repealed]
86Other persons to maintain secrecy [Repealed]
87Further secrecy requirements [Repealed]
88Secrecy obligations not to prevent disclosure in arrangements for relief from double taxation and exchange of information [Repealed]
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 [Repealed]
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
91CBBinding rulings on certain matters
91CCBinding rulings on certain determination matters
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
91EFConditions on which private ruling based
91EGRight to consultation
91EHContent and notification of a private ruling
91EIWithdrawal of a private ruling
91EJTreatment of information
91EKCommissioner may make short-process rulings
91ELApplying for short-process ruling
91EMEffect of short-process ruling
91ENApplication of short-process ruling
91EODisclosure requirements
91EPCommissioner may request further information
91EQConditions on which short-process ruling based
91ERRight to consultation
91ESContent and notification of short-process ruling
91ESBWithdrawal of a short-process ruling
91ETTreatment 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
91FFConditions on which product ruling based
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
108ABTime bar for amending assessment of KiwiSaver contributions
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 certain 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 [Repealed]
113EAmended assessments: research and development tax credits
113FAmended assessments: election under section HC 33 to satisfy trustee liability
113GAmended assessments: tax year to which net loss carried back under section IZ 8
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 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
120KFTolerance for provisional tax instalments [Repealed]
120LMeaning of unpaid tax and overpaid tax for provisional tax purposes
120LBMeaning of unpaid tax and overpaid tax for certain transferees under AIM method [Repealed]
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
120VDInterest on tax credits for charitable or other public benefit gifts
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]
124BWhat this Part does
124CTax agents
124EInformation requirements for tax agents and representatives
124FNominated persons
124GRefusal, removal, or disallowance of status of tax agents, representatives, and nominated persons
124HPAYE intermediaries
124IApplication for approval as PAYE intermediary
124JRevocation of approval
124KFitness of applicants
124LApplication for approval as listed PAYE intermediary [Repealed]
124MGrounds for revocation of listing [Repealed]
124NProcedure for revocation of listing [Repealed]
124OEmployers’ arrangements with PAYE intermediaries
124PPrivacy requirements
124QAmended employment income information
124RSubsidy claim forms [Repealed]
124SEstablishing tax pooling accounts
124TRole of Commissioner
124UApplications to establish tax pooling accounts
124VFitness of applicants
124WRequirements for applications to establish tax pooling accounts
124XWinding up tax pooling accounts
124YApproval of approved AIM providers
124ZRevocation of approval of AIM providers: Commissioner
124ZBRevocation of approval of AIM providers: provider
124ZCPublication of approval or revocation
124ZDAIM method: approval of large business AIM-capable system
124ZEAIM method: approval of person over $5,000,000
124ZFRWT proxies
124ZGTransfer of payroll donations by employers
124ZHApproved research providers
124ZICertificates for research and development
125AApplication 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
139ABPenalty for member of large multinational group failing to provide information
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
141EDPenalty for unpaid amounts of employers’ withholding payments
141EEPenalty for acquiring or possessing electronic sales suppression tools
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
141GBReduction of electronic sales suppression penalties
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 [Repealed]
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
142ACNew due date for payment of terminal tax by certain individuals
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 penalties
142GBDue date for payment of penalty by member of large multinational group
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 and strict liability offences
143AKnowledge offences
143BEvasion or similar offence
143BBManufacturing or supplying electronic sales suppression tools
143BCAcquiring or possessing electronic sales suppression tools
143COffences related to disclosure of sensitive revenue information by revenue officers
143DOffences related to disclosure of certain information by persons other than revenue officers
143EOffences related to disclosure of certain information to employees
143EBOffences related to disclosure of certain information by employers and directors
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
173VTransfer of unclaimed money on request
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
183ABABRemission of interest for taxpayers affected by COVID-19: general rules
183ABACRemission of interest on residual income tax for 2020–2021 or 2021–2022 tax year for provisional taxpayers affected by COVID-19
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 [Repealed]
185DPayments into, and out of, Listed PAYE Intermediary Bank Account [Repealed]
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 [Repealed]
225APower to make interim payments of WFF tax credit
225ABAOrders in Council: periods for purposes of certain provisions of Income Tax Act 2007 relating to disposals of trading stock
225ABOrder in Council amending schedule 18B of Income Tax Act 2007
225BOrder in Council amending Schedule 27
225BAOrder under section 225B is confirmable instrument [Repealed]
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 [Repealed]
227CTransitional provision: voluntary application of employment income information provisions
227DTransitional provision for certain filing requirements of employers
227ETransitional provision: application of investment income information provisions
227EBTransitional provisions: publication requirements related to RWT-exempt status and certain exemption certificates
227FTransitional provisions related to information disclosures
227GTransitional provision related to individuals’ income information
227HTransitional provision relating to annual return for trusts
228Commissioner and department
229References to department, etc

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