Tax Administration Act 1994

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Version as at 1 September 2022

Tax Administration Act 1994

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

Note

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.

	Title
1	Short Title and commencement
	Part 1 Purpose and construction
2	Purpose of Act
3	Interpretation
4	Construction of statutory references
4A	Construction of certain provisions
4AB	Status of examples
4B	Application of Act in relation to Australian wine producer rebate
	Part 2 Commissioner and department
	Subpart 2A—Commissioner and department
5	Inland Revenue Department
5B	Commissioner of Inland Revenue
	Subpart 2B—Care and management of tax system
	Responsibilities and duties
6	Responsibility of Ministers and officials to protect integrity of tax system
6A	Commissioner’s duty of care and management
6B	Directions to Commissioner
	Remedial powers
6C	Powers to modify provisions of Inland Revenue Acts
6D	Modifications made by Order in Council
6E	Exemptions granted by Commissioner
6F	Consultation on proposed modifications and exemptions
6G	Meaning of obvious error
	COVID-19 response variations
6H	COVID-19 response: powers to vary provisions of Inland Revenue Acts
6I	COVID-19 response: Commissioner’s variations
	Subpart 2C—Functions and powers of Commissioner
7	Delegation of powers by Commissioner
7AAA	Administration of cost of living payments scheme
7AA	Authorisation to make payments under small business cashflow loan scheme
7AAB	Authorisation to make COVID-19 support payments
7AAC	Orders in Council related to COVID-19 support payments scheme
7A	Authorisation to take securities
8	Deputy Commissioners of Inland Revenue [Repealed]
9	Regional Controllers of Inland Revenue [Repealed]
10	District Commissioners of Inland Revenue [Repealed]
11	Appointment of other officers [Repealed]
12	Official seal
13	Proof of signature of Commissioner
13B	Use of electronic signatures for tax administration purposes
13C	Annual report
	Subpart 2D—Modes of communication
14	Modes of communication: general provisions
14B	Asking, requesting, or informing
14C	Applying or notifying
14D	Formally notifying
14E	Overriding provisions
14F	Giving information by personal delivery, post, or electronic means
14G	Contact addresses
	Part 2A Taxpayer’s tax obligations
15A	Purpose of this Part
15B	Taxpayer’s tax obligations
	Part 2B Intermediaries for PAYE, provisional tax, and resident passive income [Repealed]
15U	Requirements for applications to establish tax pooling accounts [Repealed]
15V	Winding up tax pooling accounts [Repealed]
	RWT proxies [Repealed]
15W	RWT proxies [Repealed]
	Part 3 Information, record-keeping, and returns
	Subpart 3A—Commissioner’s powers to obtain information
	Commissioner’s powers to obtain information [Repealed]
16	Purposes of subpart
16B	Principles on which subpart based
16C	Key terms
	Collection of information
17	Commissioner may obtain information by accessing property or documents
17A	Court orders for production of information or return [Repealed]
17B	Commissioner may require information or production of documents
17C	Commissioner’s powers in relation to documents
17D	Warrants
17E	Information or documents treated as in persons’ knowledge, possession, or control
	Particular information demands and inquiries
17F	Commissioner may require information about offshore payments
17G	Commissioner may require information from large multinational groups
17GB	Commissioner may require information or production of documents for tax policy development
17H	Court may make order for provision of information
17I	Commissioner may conduct inquiries
17J	Commissioner may apply for District Court Judge to conduct inquiries
17K	Questions and statements made in inquiries
	Regulations
17L	Regulations providing for regular collection of bulk data
	Use of information
17M	Use of information
	Confidentiality of information
18	Confidentiality of sensitive revenue information
18B	Requirements for revenue officers and other persons
	Permitted disclosures
18C	Permitted disclosures
18D	Disclosures made in carrying into effect revenue laws
18E	Disclosures made under information-sharing arrangements
18F	Regulations for information-sharing for public services purposes
18G	Disclosures to persons and their representatives
18H	Disclosures to other agencies for certain specified purposes
18I	Disclosures for international purposes
18J	Disclosures for risk of harm purposes
18K	Commissioner to notify Minister where funds of gift-exempt body applied for non-charitable purpose, etc
19	Inquiry by Commissioner [Repealed]
	Subpart 3AB—Tax advice documents
20	Privilege for confidential communications between legal practitioners and their clients
20B	No requirement to disclose tax advice document
20C	Treatment of document
20D	Claim that document is tax advice document
20E	Document or part of document included in tax advice document
20F	Person must disclose tax contextual information from tax advice document
20G	Challenge to claim that document is tax advice document
21	Information requisitions in relation to offshore payments [Repealed]
21BA	Information required to be provided by large multinational group [Repealed]
	Subpart 3AC—Taxpayers’ obligations to keep records
	Taxpayer’s obligations to keep records [Repealed]
21B	Preparing financial statements
21C	Preparing financial statements: Orders in Council
22	Keeping of business and other records
22AA	Records to be kept by employers and PAYE intermediaries
22AAB	Records to be kept by payers of passive income
22AAC	Keeping of returns where information transmitted electronically
22A	Records required under subpart EW of Income Tax Act 2007
22B	Further records required
	Subpart 3B—Reporting of income information by individuals
22C	Outline of subpart
22D	Key terms
22E	Information included in pre-populated accounts
22F	Information requirements
22G	Amending accounts for incorrect or missing information
22H	Finalising accounts
22I	Returns and assessments
22J	Commissioner’s power in relation to certain amounts of tax payable
22K	No obligation to provide information: de minimis and certain other amounts
22L	Information particulars
22M	Setting electronic and non-electronic requirements
	Subpart 3C—Employment income information
23B	Employment income information: outline of provisions
23C	Meaning of employment income information
23D	Employers’ groups for delivery of information
23E	Online group of employers
23F	Non-electronic group of employers
23G	Exemption for certain employers in online group
23H	New group of employers
23I	Employment income information requirements for employees
23J	Delivery of employment income information for certain special payments
23K	Employment income information requirements relating to employee share schemes
23L	Employment income information for new and departing employees
23M	Employment income information when employment ended
23N	Correction of errors
23O	Setting electronic and non-electronic filing requirements
23P	Employment income information: payroll software
23Q	Employment income information: variation of requirements
	Other obligations to keep and provide records [Repealed]
24	Records to be kept by employer or PAYE intermediary [Repealed]
	Offshore persons’ bank accounts and tax file numbers [Repealed]
24BA	Offshore persons’ bank accounts and tax file numbers [Repealed]
	Subpart 3D—Tax codes and tax rates for certain payments
	PAYE tax codes [Repealed]
24B	PAYE tax codes
24C	Notified tax codes
24D	Tax codes provided by Commissioner
24D	Tax code for parental leave payment [Repealed]
24DB	Use of unsuitable tax codes
24E	Non-notified tax codes
24F	Rates of tax for schedular payments: standard, payee, and set rates
24G	Special tax rates for schedular payments
24H	Exempt schedular payments
24I	Notification requirements
24IB	Variation of requirements
	PAYE certificates, notification, and applications [Repealed]
24J	Proof of payment [Repealed]
24L	Schedular notification [Repealed]
24LB	Schedular tax rate elected by payee [Repealed]
24LC	Schedular tax rate prescribed by Commissioner [Repealed]
24M	Exemption certificates for schedular payments [Repealed]
24N	Special tax rate certificates for schedular payments [Repealed]
24O	Certain information required from agricultural, horticultural, or viticultural employers [Repealed]
24P	Variation of requirements [Repealed]
	Subpart 3E—Investment income information
25B	Investment income information: outline of provisions
25C	Investment income
25D	Investment income information
25E	Who must provide investment income information to Commissioner
25F	Information on interest
25G	Information on dividends
25H	Information on royalties paid to non-residents
25I	Information on Maori authority distributions
25J	Information on attributed PIE income
25K	Information on attributed PIE income: locked-in funds [Repealed]
25L	Information from public unit trusts
25M	Information from emigrating companies
25MB	Information from custodial institutions
25N	Information from payers with no withholding obligation
25NB	De minimis filing requirements for certain persons
25O	Correction of errors in investment income information
25P	Non-electronic filing of investment income information
25Q	Setting electronic and non-electronic filing requirements
25R	Investment income information: variation of requirements
	RWT rates, certificates, and records [Repealed]
26	Records to be kept for RWT purposes [Repealed]
26B	Use of unsuitable RWT rates
26C	RWT withholding certificates
27	Provision of tax file numbers
28	Recipient of resident passive income to provide tax file number when RWT not withheld
28B	Notification of investors’ tax file numbers
28C	Person advising retirement savings scheme of retirement scheme prescribed rate
28D	Information required from notified foreign investors
	Subpart 3F—Statements, notices, and certificates
29	Shareholder dividend statement to be provided by company
30	Statement to shareholder when FDP credit attached to dividend [Repealed]
30A	Statement to shareholder when CTR credit attached to dividend [Repealed]
30B	Statement to share supplier when share user makes replacement payment under share-lending arrangement
30C	Credit transfer notice to share supplier and Commissioner when share user transfers imputation credit under share-lending arrangement
30D	Statements to shareholders when certain assets held by companies
30E	Statement to transferee by life insurer when transferring life insurance policies
31	Maori authority to give notice of amounts distributed
31B	Notification requirements for PIEs
31C	Notification requirements for multi-rate PIEs
32	Records of specified charitable, benevolent, philanthropic, or cultural bodies
32A	Records to be provided by employer who contributes to superannuation fund
32B	Certification requirements for withdrawals subject to section CS 1 of Income Tax Act 2007 [Repealed]
32C	Certification requirements for transfers from superannuation funds [Repealed]
32D	Disclosure requirements for purpose of continuity provisions and public unit trusts
	Resident passive income
32E	Applications for RWT-exempt status
32F	Calculation of annual gross income when threshold met
32G	Evidence of annual gross income and consequences of failure to meet threshold
32H	RWT-exempt status when persons meet requirements
32I	Providing RWT-exempt status to person who does not meet requirements
32J	RWT-exempt status for unincorporated bodies
32K	Failing to meet basis of exemption
32L	Revocation of RWT-exempt status
	Non-resident passive income
32M	Persons with approved issuer status
	Foreign dividends [Repealed]
32N	Information requirements when payments for foreign dividends reduced [Repealed]
	Subpart 3G—Returns
	Returns, etc [Repealed]
33	Returns of income
33AA	Exceptions to requirement for return of income [Repealed]
33A	Annual returns of income not required [Repealed]
33B	Return not required for certain scheduler gross income [Repealed]
33C	Return not required for certain providers of personal services [Repealed]
33D	Return not required for non-resident seasonal worker [Repealed]
33E	Research and development tax credits: supplementary return
33F	Research and development tax credits: extension of time for 2019–20 income year
34	Presumption as to authority of person making return
34B	Commissioner to list tax agents [Repealed]
35	Power of Commissioner to prescribe forms
36	Commissioner may approve furnishing of return information by electronic means
36A	Electronic format of employer monthly schedule and PAYE payment form [Repealed]
36AB	Electronic return requirements for multi-rate PIEs [Repealed]
36B	Other formats of employer monthly schedule [Repealed]
36BB	Electronic format for details required for tax pooling intermediaries
36BC	Electronic format for details required under subpart EK of Income Tax Act 2007
36BD	Electronic filing requirements for registered persons
36BE	Research and development tax credits: electronic formats
36C	Particulars furnished in electronic format
36CA	Electronic filing exemption for new businesses [Repealed]
36D	Non-electronic filing of employer monthly schedule [Repealed]
36E	Election available to other employers [Repealed]
	Returns and return dates
37	Dates by which annual returns to be furnished
38	Returns to annual balance date
39	Consequential adjustments on change in balance date
39B	Changes in return dates: taxpayers with provisional tax and GST liabilities
40	General requirements for returns
41	Annual returns by persons who receive credit under family scheme
41A	Returns in relation to charitable or other public benefit gifts
41B	Return by person applying for tax credit on redundancy payment
42	Returns by joint venturers, partners, and partnerships
42B	Returns by look-through companies and owners of interests
42C	Income tax returns by undischarged bankrupt
43	Income tax returns and assessments by executors or administrators
43A	Non-active companies may be excused from filing returns
43B	Trustees of non-active trusts and administrators or executors of non-active estates may be excused from filing returns
44	Commissioner may in certain cases demand special returns, and make special assessments
44A	Special returns by taxpayers affected by reduced deductions under Income Tax Act 2007
44B	Special returns for financial arrangements
44C	Certificates about trees
44D	Natural product dealer certificate
45	AIM method information: taxpayers
45B	AIM method information: approved AIM providers
45	New Zealand superannuitant to estimate other income [Repealed]
46	Employers to make returns as to employees [Repealed]
46A	Accident Rehabilitation and Compensation Insurance Corporation to provide information as to recipients of weekly compensation [Repealed]
	Fringe benefits
46B	FBT returns for quarters
46C	FBT returns for years
46D	FBT returns: changes in payment periods
46E	FBT returns: information for calculations
47	ESCT statements provided by employers and others
47B	RSCT statements provided by retirement scheme contributor or retirement savings scheme
48	Special arrangements for supply of information by employer or PAYE intermediary to Commissioner [Repealed]
48B	Reconciliation statement for retirement scheme contribution withholding tax
49	NRWT withholding certificates and annual reconciliations [Repealed]
50	Statement of payment of RWT [Repealed]
51	RWT withholding reconciliation statements [Repealed]
52	Disclosure of interest payments when no requirement to withhold RWT [Repealed]
53	Disclosure of certain financial arrangement transactions where interest payable to exempt person, etc [Repealed]
54	Information in relation to recipients of resident passive income [Repealed]
54B	Return of statement for RLWT
54C	Information in relation to payment of RLWT
54D	Information in relation to repayment of RLWT
54E	RLWT certificate of exemption
55	Consequence of inability to provide tax file numbers
55B	Information relating to offshore persons and tax file numbers
56	Returns of special accounts [Repealed]
56B	Certain information required in returns
57	Maori authority to make returns of income
57B	Requirements for multi-rate PIEs
58	Returns of specified charitable, benevolent, philanthropic, or cultural bodies
59	Disclosure of trust particulars
59BA	Annual return for trusts
59BAB	Commissioner may require trust information for period after 2013–14 income year
59B	Foreign trust with resident foreign trustee: registration and disclosure
59C	Time limits for registration and disclosure of changes
59D	Annual return for foreign trust
59E	Fees: regulations and exemption
60	Returns of inter-related arrangements [Repealed]
61	Disclosure of interest in foreign company or foreign investment fund
62	Returns as to debentures and interest on debentures
63	Commissioner to be notified of bonus issue
63B	Disclosure requirements for exempt ESSs
64	Co-operative company to provide particulars of deemed dividend
65	Information to be furnished with return by petroleum mining entity making dispositions of shares or trust interests
65B	Information to be furnished with return by entity apportioning interest expenditure under section FE 6B
66	Annual and other returns for PCA persons [Repealed]
67	Company dividend statement when ICA company declares dividend [Repealed]
68	Statement when FDP credit attached to dividend [Repealed]
68A	Statement when CTR credit attached to dividend [Repealed]
68B	Distribution statement required when Maori authority makes distribution [Repealed]
68C	Tax credit relating to KiwiSaver and complying superannuation fund members: member credit form
	Research and development
68CB	Research and development tax credits: general approval
68CC	Research and development tax credits: greater than $2 million approval
68CD	Research and development tax credits: approved research and development cap
68CE	Research and development tax credits: publication of details
68CF	Research and development tax credits: extension of time for approvals
68D	Statements in relation to research and development tax credits: single persons [Repealed]
68E	Statements in relation to research and development tax credits: internal software development groups [Repealed]
68F	Requirements for statements in relation to research and development tax credits [Repealed]
69	Annual ICA return
69B	Annual Maori authority credit account return required by Maori authority
70	Annual 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
70B	Annual Maori authority credit account return to be furnished in particular cases
70C	Statements in relation to R&D loss tax credits and R&D repayment tax
71	Annual FDPA return [Repealed]
	Foreign dividends [Repealed]
71B	Return requirements for refunds: foreign dividends [Repealed]
72	Annual FDPA return to be furnished where Commissioner so requires, or where company ceases to be resident in New Zealand [Repealed]
73	Annual FDPA returns of consolidated groups [Repealed]
74	Annual ICA return to be furnished in respect of consolidated imputation group
75	Notification of amalgamation to Commissioner
76	Amalgamated company to assume rights and obligations of amalgamating company
77	Company electing to maintain branch equivalent tax account to furnish amended annual ICA return [Repealed]
78	Annual and other returns for BETA persons
78B	Applications for tax credits
78C	Disclosure when changes occur
78D	Evidential requirements for tax credits
78E	Information for underlying foreign credits [Repealed]
78F	Time for providing information in relation to underlying foreign credits [Repealed]
78G	Country-by-country report from large multinational group
79	Other annual returns
80	Commissioner may require other returns to be made
	Part 3A Income statements [Repealed]
80A	Application [Repealed]
80B	Notification required that taxpayer not subject to this Part [Repealed]
80C	Requests for income statements [Repealed]
80D	Commissioner must issue income statement [Repealed]
80E	Particulars to be included in income statement [Repealed]
80F	Taxpayer obligations and assessment on receipt of income statement [Repealed]
80G	Income statement deemed return [Repealed]
80H	Income statement deemed assessment [Repealed]
80I	Deemed matters [Repealed]
	Part 3B Credits of tax
	Applying for payment by instalment
80KA	Applications for payment of tax credit by instalment
80KB	Contents of application
80KC	When tax file number of child does not accompany application
80KD	What Commissioner must do on receipt of application
	Notices of entitlement
80KE	Notices of entitlement
80KF	Effect of giving notice of entitlement
80KG	Notifying Commissioner of events affecting notice of entitlement
80KH	Cancellation of notice of entitlement
	Payments to holders of notices of entitlement
80KI	Payment of tax credit by instalment by Commissioner
80KJ	Delay in providing notice of entitlement
80KK	Payment by instalment of family tax credit and Best Start tax credit (without abatement)
80KL	Payment of instalments into accounts
80KLB	Recovery of excess tax credits
80KM	Summary of instalments paid [Repealed]
	Payments of tax credit by chief executive
80KN	Payment of tax credit by chief executive
80KO	Determining WFF tax credit
80KP	When entitlement to main benefit ends
80KQ	No authority to pay WFF tax credit
80KR	Request by chief executive to stop payment of WFF tax credit
80KS	Request by person to stop or re-start payment of tax credit
80KT	Details of payments of tax credits
	When Commissioner takes over payment of tax credit from chief executive
80KU	Payment of tax credit taken over by Commissioner
80KV	Statement of family scheme income
80KW	Effect of extra instalment on entitlement to tax credit
	Part 4 Secrecy [Repealed]
81	Officers to maintain secrecy [Repealed]
81A	Disclosure of information under approved information sharing agreement [Repealed]
81BA	Government agency communication [Repealed]
81B	Disclosure of information concerning tax advisor or person acting as tax agent [Repealed]
82	Disclosure of information for matching purposes [Repealed]
82AA	Disclosure to ensure correct information included in New Zealand Business Number Register [Repealed]
82A	Disclosure of information to prevent cessation of benefit payments [Repealed]
83	Disclosure of information for purposes of entitlement card [Repealed]
84	Disclosure of information for WFF tax credit double payment identification [Repealed]
85	Disclosure of address information in relation to debtors [Repealed]
85A	Disclosure of certain information in relation to fines defaulters [Repealed]
85B	Disclosure of information for purposes of mutual assistance provision contained in social security agreement [Repealed]
85C	Use and supply of information supplied for purposes of section 85B [Repealed]
85D	Ministry of Education to provide information as to study status of student loan borrowers [Repealed]
85E	Disclosure of information for assessment of levies [Repealed]
85F	Disclosure of information for verification of government screen production payment entitlement [Repealed]
85G	Disclosure of information in relation to Working for Families tax credits [Repealed]
85GB	Government Actuary to provide information to Commissioner for purpose of administration of KiwiSaver Act 2006 [Repealed]
85GC	Use of information supplied under section 85GB [Repealed]
85H	Disclosure of information for purposes of Parental Leave and Employment Protection Act 1987 [Repealed]
85I	Use of Parental Leave and Employment Protection Act 1987, Best Start tax credit, and parental tax credit information to determine entitlement [Repealed]
85J	Disclosure of information for administration of Australian wine producer rebate [Repealed]
85K	New Zealand Police and Ministry of Justice to provide information concerning sex offences for purposes of child support exemptions [Repealed]
85L	Use of information supplied under section 85K [Repealed]
85M	Disclosure of information relating to some offences to the Registrar of Companies [Repealed]
85N	Disclosure of information to approved credit reporting agencies [Repealed]
86	Other persons to maintain secrecy [Repealed]
87	Further secrecy requirements [Repealed]
88	Secrecy obligations not to prevent disclosure in arrangements for relief from double taxation and exchange of information [Repealed]
	Part 4A Disputes procedures
89A	Purpose of this Part
89AB	Response periods
89AC	Response period when initiating notice filed late
	Notices of proposed adjustment
89B	Commissioner may issue notices of proposed adjustment
89C	Notices of proposed adjustment required to be issued by Commissioner
89D	Taxpayers and others with standing may issue notices of proposed adjustment
89DA	Taxpayer may issue notice of proposed adjustment for taxpayer assessment
89E	Election of small claims jurisdiction of Taxation Review Authority [Repealed]
89F	Content of notice of proposed adjustment
89G	Issue of response notice
89H	Deemed acceptance
89I	Circumstances where disputant may not challenge adjustment
89J	Where Commissioner accepts adjustment proposed by disputant
89K	Late actions deemed to occur within response period
89L	Application to High Court
	Disclosure notices
89M	Disclosure notices
89N	Completing the disputes process
89O	Test cases
89P	Challenge notice for taxpayer-initiated disputes
	Part 5 Determinations
90	Determinations in relation to financial arrangements
90AA	Application of determinations made under section 90
90AB	Application for determination
90AC	Determinations relating to financial arrangements
90AD	Notification of determinations and notices
90AE	Four-year period in which determination not required to be applied
90AF	Imputation arrangement to obtain tax advantage
90AG	Maori authority arrangements to obtain tax advantage
90A	Determinations in relation to apportionment of interest costs
91	Determinations in relation to petroleum mining operations
91AA	Determinations in relation to standard-cost household service
91AAB	Determinations relating to types and diminishing values of listed horticultural plants
	Determinations relating to prepayments
91AAC	Exemptions from section EA 3 of Income Tax Act 2007
	Determinations relating to livestock
91AAD	Determination on methods for calculating value of specified livestock under national standard cost scheme
91AAE	Publication and revocation of determinations relating to livestock
	Determinations relating to depreciation
91AAF	Determination on economic rate
91AAG	Determination on special rates and provisional rates
91AAH	Commissioner may decline to issue special rate or provisional rate
91AAI	Effect on special rate of change in circumstances
91AAJ	Disputing or challenging determination
91AAK	Notice of setting of economic rate [Repealed]
91AAL	Determination on maximum pooling value
91AAM	Applications for determinations
	Determinations relating to environmental restoration expenditure
91AAN	Determinations on rates for diminishing value of environmental expenditure
	Determinations relating to calculation of FIF income using fair dividend rate method
91AAO	Determination on type of interest in FIF and use of fair dividend rate method
	Determinations relating to non-attributing active CFCs
91AAQ	Determination on insurer as non-attributing active CFC
	Determinations relating to relocation payments
91AAR	Determination relating to eligible relocation expenses
	Determinations relating to family scheme income
91AAS	Declaration of emergency event for purposes of family scheme income
	Determinations relating to certain employment expenditure
91AAT	Determinations relating to certain employment expenditure
	Determinations relating to foreign account information-sharing agreements
91AAU	Participating jurisdictions for CRS applied standard
91AAV	Suspension of reportable jurisdictions for CRS applied standard
91AAW	Non-reporting financial institutions and excluded accounts for CRS applied standard
	Determinations relating to AIM method
91AAX	Accounting and rate determinations relating to AIM method
91AAY	Class of taxpayers that must not use AIM method
91AAZ	AIM method information
	Part 5A Binding rulings
91A	Purpose of this Part
91B	Interpretation
91C	Taxation laws in respect of which binding rulings may be made
91CB	Binding rulings on certain matters
91CC	Binding rulings on certain determination matters
	Public rulings
91D	Commissioner may make public rulings
91DA	Content and notification of a public ruling
91DB	Effect of a public ruling
91DC	Application of a public ruling
91DD	Extension of a public ruling
91DE	Withdrawal of a public ruling
	Private rulings
91E	Commissioner to make private rulings on application
91EA	Effect of a private ruling
91EB	Application of a private ruling
91EC	Applying for a private ruling
91ED	Disclosure requirements
91EE	Commissioner may request further information
91EF	Conditions on which private ruling based
91EG	Right to consultation
91EH	Content and notification of a private ruling
91EI	Withdrawal of a private ruling
91EJ	Treatment of information
	Short-process rulings
91EK	Commissioner may make short-process rulings
91EL	Applying for short-process ruling
91EM	Effect of short-process ruling
91EN	Application of short-process ruling
91EO	Disclosure requirements
91EP	Commissioner may request further information
91EQ	Conditions on which short-process ruling based
91ER	Right to consultation
91ES	Content and notification of short-process ruling
91ESB	Withdrawal of a short-process ruling
91ET	Treatment of information
	Product rulings
91F	Commissioner may make product rulings
91FA	Effect of a product ruling
91FB	Application of a product ruling
91FC	Applying for a product ruling
91FD	Disclosure requirements
91FE	Commissioner may request further information
91FF	Conditions on which product ruling based
91FG	Right to consultation
91FH	Content and notification of a product ruling
91FI	Extension of a product ruling [Repealed]
91FJ	Withdrawal of a product ruling
91FK	Treatment of information
	Rulings generally
91G	Effect of legislative change on binding ruling
91GA	Applying for ruling on effect of change in legislation
91GB	Commissioner to make status rulings on application
91GC	Requirements for status ruling applications
91GD	Commissioner may request further information
91GE	Right to consultation
91GF	Content of status ruling
91GG	Notification of status ruling
91GH	Effect of status ruling
91GI	Effect of minor error on binding ruling
91H	Applications for rulings not to affect obligations and powers
91I	Regulations
91J	Commissioner may not issue ruling to applicant with outstanding debts
	Part 6 Assessments
92	Taxpayer assessment of income tax
92AAA	Determination on cost of timber [Repealed]
92AA	Assessment for tax credits under Part M of Income Tax Act 2007 [Repealed]
92AB	Assessments of liabilities of shareholders of qualifying companies
92A	Basic rates of income tax
92B	Taxpayer assessment of GST
93	Assessment of FBT
93B	Trustee income: Commissioner’s power to assess
93C	Foreign tax credits: Commissioner’s power to amend assessments
94	Assessment of qualifying company election tax and additional tax
94A	Assessment of shortfall penalties
94B	Liability of wholly-owned group and other bodies to pay shortfall penalties
94C	Assessment of penalties under sections 142H and 142I
95	Assessment of withdrawal tax [Repealed]
96	Assessment of New Zealand superannuitant surcharge [Repealed]
97	Assessment of imputation penalty tax
97B	Assessment of Maori authority distribution penalty tax
97C	Assessment of R&D repayment tax
98	Assessment of ESCT
98B	Assessment of retirement scheme contribution withholding tax
99	Assessment of RWT
100	Assessment of NRWT
101	Assessment of further income tax
101B	Assessment of imputation additional tax
102	Assessment of FDP [Repealed]
103	Assessment of further FDP [Repealed]
103A	Assessment of FDP relating to conduit tax relief [Repealed]
104	Assessment of FDP penalty tax [Repealed]
104B	Determination of credits and debits in memorandum accounts
105	Assessments and determinations made by electronic means
106	Assessment where default made in furnishing returns
107	Amended assessment for income tax where return date between 31 March and 1 October
107A	Time bar for amendment of assessments
108	Time bar for amendment of income tax assessment
108A	Time bar for amending GST assessment
108AB	Time bar for amending assessment of KiwiSaver contributions
108B	Extension of time bars
109	Disputable decisions deemed correct except in proceedings
109A	Transitional provision affecting assessments
110	Evidence of returns and assessments
111	Commissioner to give notice of assessment to taxpayer
112	Commissioner to make determination of life insurer’s policyholder net loss [Repealed]
113	Commissioner may at any time amend assessments
113A	Correction of certain errors in subsequent returns
113B	Amended assessments if dividend recovered or repaid
113C	Amended assessments for attributed repatriation dividends [Repealed]
113D	Amended assessments for research and development tax credits [Repealed]
113E	Amended assessments: research and development tax credits
113F	Amended assessments: election under section HC 33 to satisfy trustee liability
113G	Amended assessments: tax year to which net loss carried back under section IZ 8
114	Validity of assessments
115	Determination of claims for foreign tax credits [Repealed]
116	Notice of foreign tax credit determination to taxpayer [Repealed]
117	Foreign tax credit determination deemed correct except in proceedings on objection [Repealed]
118	Evidence of foreign tax credit determination [Repealed]
119	Commissioner may determine amount of provisional tax
119A	Amount of provisional tax based on 1997–98 or earlier income year [Repealed]
	Part 7 Interest
120	Commissioner to pay interest on certain excess tax [Repealed]
120A	Purpose of this Part and nature of interest
120AA	Application of Part
120B	Persons excluded
	General provisions
120C	Definitions
120D	Liability to pay interest
120E	Amount of interest payable
120EA	Amount of interest payable to or by life insurers [Repealed]
120F	Interest priority and rights of Commissioner
120G	Payment date
120H	Setting and varying interest rates
120I	No right to object to interest
	Specific provisions
120J	Purpose of specific provisions
120K	Instalments of and due dates for provisional tax [Repealed]
120KB	Provisional tax instalments and due dates generally
120KBB	Interest for most standard method provisional taxpayers
120KBC	Interest for AIM method provisional taxpayers
120KC	Residual income tax of new provisional taxpayer
120KD	Provisional tax instalments in transitional years
120KE	Provisional tax and rules on use of money interest
120KF	Tolerance for provisional tax instalments [Repealed]
120L	Meaning of unpaid tax and overpaid tax for provisional tax purposes
120LB	Meaning of unpaid tax and overpaid tax for certain transferees under AIM method [Repealed]
120M	Where provisional tax paid by company does not count as overpaid tax
120N	Variation to definition of date interest starts for provisional tax
120O	Variation to definition of date interest starts
120OB	Variation to definitions for determining interest chargeable or payable to PAYE intermediaries
120OC	Application of sections 120A, 120AA and 120D to 120I to PAYE intermediaries
120OD	Application of sections 120A, 120AA and 120C to 120I to intermediaries who operate tax pooling accounts
120OE	Interest paid on deposits in tax pooling accounts
120P	Spreading tax liability or apportioning income back over earlier income years
120PA	Applying tax credit for supplementary dividend to earlier income year
120Q	Due date for underestimation penalty tax
120R	Special provision for FDP [Repealed]
120S	Amount in nature of interest to be added to fringe benefit tax paid on annual or income year basis [Repealed]
120T	Interest on deferrable tax
120U	Bond provided for obligation to withhold or deduct amount of tax
120V	Interest on overpaid RWT
120VB	Interest on overpaid AIM method provisional tax
120VC	Interest on some provisional tax
120VD	Interest on tax credits for charitable or other public benefit gifts
120W	Commissioner’s official opinions
120X	Petroleum miners’ tax losses [Repealed]
121	Interest to be charged where residual income tax exceeds provisional tax [Repealed]
122	Interest on tax overpaid [Repealed]
123	Amount in nature of interest to be added to fringe benefit tax paid on annual or income year basis [Repealed]
124	Interest to be charged and payable with respect to certain dividend withholding payments [Repealed]
	Part 7B Third-party providers
124B	What this Part does
	Tax agents, representatives, and nominated persons
124C	Tax agents
124D	Representatives
124E	Information requirements for tax agents and representatives
124F	Nominated persons
124G	Refusal, removal, or disallowance of status of tax agents, representatives, and nominated persons
	PAYE intermediaries
124H	PAYE intermediaries
124I	Application for approval as PAYE intermediary
124J	Revocation of approval
124K	Fitness of applicants
124L	Application for approval as listed PAYE intermediary [Repealed]
124M	Grounds for revocation of listing [Repealed]
124N	Procedure for revocation of listing [Repealed]
124O	Employers’ arrangements with PAYE intermediaries
124P	Privacy requirements
124Q	Amended employment income information
124R	Subsidy claim forms [Repealed]
	Tax pooling intermediaries
124S	Establishing tax pooling accounts
124T	Role of Commissioner
124U	Applications to establish tax pooling accounts
124V	Fitness of applicants
124W	Requirements for applications to establish tax pooling accounts
124X	Winding up tax pooling accounts
	Approved AIM providers
124Y	Approval of approved AIM providers
124Z	Revocation of approval of AIM providers: Commissioner
124ZB	Revocation of approval of AIM providers: provider
124ZC	Publication of approval or revocation
124ZD	AIM method: approval of large business AIM-capable system
124ZE	AIM method: approval of person over $5,000,000
	RWT proxies
124ZF	RWT proxies
	Payroll donations [Repealed]
	Payroll donations
124ZG	Transfer of payroll donations by employers
	Research and development
124ZH	Approved research providers
124ZI	Certificates for research and development
	Part 8 Objections
125A	Application of Part 8
125	Certain rights of objection not conferred
126	Procedure for objections to assessments
127	Commissioner to consider objections and may amend assessment
128	Payment of disputed tax where competent objection lodged
128A	Waiver of payment or security [Repealed]
129	Determination of objection not to affect other matters
130	Objections to allowance determinations
131	Objections to determinations [Repealed]
132	Application of this Part to objections to foreign tax credit determinations [Repealed]
133	Wrong PAYE withholding determination a ground for objection
	Case stated
134	Objector may require that objections be submitted to Taxation Review Authority
135	Powers of Taxation Review Authority on determination of objection or case stated
136	When objection may be referred directly to High Court
137	Test case procedure
138	Determination by Taxation Review Authority of objection in relation to allowances
	Part 8A Challenges
138A	Application of this Part
138B	When disputant entitled to challenge assessment
138C	When disputant entitled to challenge disputable decision other than assessment
138D	Challenge may in exceptional circumstances be commenced after response period
138E	Certain rights of challenge not conferred
138F	Challenging disputable decisions which are not assessments
138G	Effect of disclosure notice
138H	Application to strike out proceedings
138I	Payment of disputed tax
138J	Waiver of payment or security [Repealed]
138K	Determination of challenge not to affect other matters
138L	Challenging civil penalties
138M	Wrong PAYE withholding determination a ground for challenge
138N	Proceedings may be transferred to different hearing authorities
138O	Transfer from small claims jurisdiction of Taxation Review Authority [Repealed]
138P	Powers of hearing authority
138Q	Challenges designated as test cases
138R	Stay of proceedings for similar cases
138S	Challenge to be heard before Taxation Review Authority
	Part 9 Penalties
139	Purposes of this Part
	Civil penalties
139A	Late filing penalty for certain returns
139AAA	Late filing penalty for GST returns
139AA	Non-electronic filing penalty
139AB	Penalty for member of large multinational group failing to provide information
139B	Late payment penalty
139BA	Imposition of late payment penalties when financial relief sought
139C	Late payment penalty and provisional tax
140	Where another person withholds RWT
140A	Underestimation penalty where income tax underestimated as at final instalment date [Repealed]
140B	Imputation penalty tax payable where end of year debit balance
140BB	Transitional imputation penalty tax payable in some circumstances [Repealed]
140C	Transitional imputation penalty tax payable in some circumstances [Repealed]
140CA	Transitional FDP penalty tax payable in some circumstances [Repealed]
140CB	Maori authority distribution penalty tax payable where end of year debit balance
140D	Application of other provisions of Act to imputation penalty tax and dividend withholding payment penalty tax [Repealed]
140DB	Application of other provisions of Act to Maori authority distribution penalty tax [Repealed]
141	Tax shortfalls
141AA	Shortfall penalty if non-resident contractor relieved from all liability to pay tax on contract payment
141A	Not taking reasonable care
141B	Unacceptable tax position
141C	Gross carelessness
141D	Abusive tax position
141E	Evasion or similar act
141EA	Shortfall penalty and provisional tax
141EB	Promoter penalties
141EC	Definition of promoter
141ED	Penalty for unpaid amounts of employers’ withholding payments
141EE	Penalty for acquiring or possessing electronic sales suppression tools
141F	Commissioner to determine portions in which shortfall penalty payable by taxpayer and officers of taxpayer
141FB	Reduction of penalties for previous behaviour
141FC	Loss attributing qualifying companies—reduction of shortfall penalties [Repealed]
141FD	Shareholders of loss-attributing qualifying companies [Repealed]
141G	Reduction in penalty for voluntary disclosure of tax shortfall
141GB	Reduction of electronic sales suppression penalties
141H	Reduction for disclosure of unacceptable tax position
141I	Reduction where temporary shortfall
141J	Limitation on reduction of shortfall penalty
141JAA	Shortfall penalty for not taking reasonable care or for taking unacceptable tax position may not be more than $50,000
141JA	Application of Part 9 to non-filing taxpayers [Repealed]
141JB	Application of Part 9 to PAYE intermediaries
141K	Increased penalty for obstruction
141KB	Discretion to cancel some shortfall penalties [Repealed]
141L	Duty of Commissioner to report on application of penalties
142	Due date for payment of late filing penalty
142A	New due date for payment of tax that is not a penalty
142AB	New due date for new and increased assessments
142AC	New due date for payment of terminal tax by certain individuals
142B	Due date for shortfall penalties
142C	Due date for payments by officers
142D	Due date for repayment of excess refund or credit of tax
142E	Due dates for payment of imputation penalty tax
142F	Due date for payment of deferrable tax
142G	Due date for payment of non-electronic filing penalties
142GB	Due date for payment of penalty by member of large multinational group
142H	Failures of financial institutions to meet requirements under Part 11B and CRS applied standard
142I	Failures to meet requirements under Part 11B to provide information, including self-certifications
	Criminal penalties
143	Absolute liability offences and strict liability offences
143A	Knowledge offences
143B	Evasion or similar offence
143BB	Manufacturing or supplying electronic sales suppression tools
143BC	Acquiring or possessing electronic sales suppression tools
143C	Offences related to disclosure of sensitive revenue information by revenue officers
143D	Offences related to disclosure of certain information by persons other than revenue officers
143E	Offences related to disclosure of certain information to employees
143EB	Offences related to disclosure of certain information by employers and directors
143F	Offence in relation to inquiries
143G	Offence in relation to court orders
143H	Obstruction
144	Certain offences in relation to Stamp and Cheque Duties Act 1971 [Repealed]
145	Penalties for offences for which no specific penalty imposed
146	Publication of names [Repealed]
147	Employees and officers
147B	Directors and officers of resident foreign trustee
148	Aiding or abetting
	Proceedings and evidence
149	Imposition of civil and criminal penalties
149A	Standard of proof and onus of proof
149B	Proceedings for offences
150	Charging document may charge several offences
150A	Charging document may be filed within 10 years for income tax and GST offences
150B	Charging document may be filed within 4 years for stamp duty and gaming duty offences
150C	Authority to file charging document
150D	Evidence in proceedings for failure to furnish returns or information
150E	Evidence inconsistent with instrument not admissible to reduce stamp duty [Repealed]
151	Non-presentation of instrument for stamping [Repealed]
152	Evidence of financial or property transactions
	Special additional taxes [Repealed]
153	Imputation penalty tax payable where end of year debit balance of imputation credit account [Repealed]
154	Dividend withholding payment penalty tax payable where end of year debit balance [Repealed]
155	Application of other provisions of this Act to imputation penalty tax and dividend withholding payment penalty tax [Repealed]
	Part 10 Recoveries
	General
156	Mode of recovery of unpaid tax
156A	Recovery of civil penalties
157	Deduction of tax from payments due to defaulters
157A	Application of Parts 7 and 9 to defaulters
158	Procedure in High Court where defendant absent from New Zealand
159	Procedure in District Court where defendant absent from New Zealand
160	Commissioner may appear in legal proceedings by officer of public service
161	Costs against Commissioner
162	Proceedings not affected by vacancy or change in office of Commissioner
163	No limitation of action to recover tax
164	Crown Proceedings Act 1950 not affected
165	Recovery of tax paid by one person on behalf of another
165AA	Recovery of tax paid by superannuation fund [Repealed]
165A	Recovery of excess tax credits allowed
165B	Recovery of overpaid refunds: NRWT
166	Tax paid in excess may be set off against additional tax when assessment reopened
166B	Shipping business of absentee taxpayer
	Deductions
167	Recovery of tax and payments from employers or PAYE intermediaries
168	Employer or PAYE intermediary failing to withhold or deduct tax or payments
169	Unpaid tax payments, etc, to constitute charge on employer’s or PAYE intermediary’s property
170	Recovery of RWT
171	Person failing to withhold RWT
172	Unpaid RWT constitutes charge on payer’s property
173	Overpayment of family tax credit, etc [Repealed]
	Part 10A Tax recovery agreements
173A	Application of Part
173B	Definitions
173C	Tax recovery agreements
173D	Taxes that may be recovered
173E	Requests for assistance
173F	Scope of assistance
173G	Limitations on assistance in recovery
173H	Contested act of assistance
173I	Rights of appeal
173J	Certificates given by Commissioner
	Part 10B Transfers of excess tax
173K	Application
	Transfer rules
173L	Transfer of excess tax within taxpayer’s accounts
173M	Transfer of excess tax to another taxpayer
173MB	Limitation on transfer by PAYE intermediary
173N	Transfer of excess tax: tax credits
173O	Transfer of excess tax if no date specified by taxpayer
	Application of transfer rules to excess provisional tax
173P	Transfer of excess provisional tax if provisional tax paid is more than taxpayer’s provisional tax liability, determined before assessment
173Q	Transfer of excess provisional tax if taxpayer estimates or revises estimate of residual income tax, determined before assessment
173R	Transfer of excess tax if provisional tax is more than taxpayer’s residual income tax, determined after assessment
	Miscellaneous
173S	Transfers of interest on overpaid tax
173T	Application of excess tax if taxpayer has unsatisfied tax liability
173U	Transfers of excess financial support
173V	Transfer of unclaimed money on request
	Part 11 Remission, relief, and refunds
174	Application of Part to tax years before 1994
174AA	Power of Commissioner in respect of small amounts of refunds or tax payable
174A	Partial refunds of GST
175	Small amounts of additional tax, etc, not to be charged [Repealed]
176	Recovery of tax by Commissioner
177	Taxpayer may request financial relief
177A	How to apply serious hardship provisions
177B	Instalment arrangements
177C	Write-off of tax by Commissioner
177CA	Proof of debt
177D	Relief to taxpayers to whom new start grants payable [Repealed]
178	Remission of underestimation penalty tax [Repealed]
179	Relief from additional tax or incremental tax [Repealed]
180	Remissions and refunds of imputation penalty tax
181	Remissions and refunds of FDP penalty tax [Repealed]
181B	Remissions and refunds of Maori authority distribution penalty tax
181C	Remission of late payment penalties and interest incurred due to obligation to pay further income tax
181D	Remission of late payment penalties and interest incurred due to obligation by Maori authority to pay further income tax
182	Relief from additional tax incurred due to default in payment of tax [Repealed]
183	Obligation to pay tax on foreign investment fund income able to be suspended [Repealed]
183AA	Remission for GST transitional taxable periods
183A	Remission for reasonable cause
183ABA	Remission in circumstances of emergency event
183ABAB	Remission of interest for taxpayers affected by COVID-19: general rules
183ABAC	Remission of interest on residual income tax for 2020–2021 or 2021–2022 tax year for provisional taxpayers affected by COVID-19
183AB	Cancellation of late payment penalties imposed before 1 April 2002
183B	Cancellation of late payment penalties under instalment arrangement [Repealed]
183C	Cancellation of interest
183CA	Cancellation of interest charged on unpaid provisional tax
183CB	Cancellation of interest charged on payments under PAYE rules or provisional tax rules arising from work in Canterbury earthquake recovery programme
183D	Remission consistent with collection of highest net revenue over time
183E	Remission of interest if unpaid tax remitted
183F	Small amounts of penalties and interest not to be charged
183G	Refunds by Commissioner
183H	Remission on application
183I	Time when cancellation takes effect
184	Refund of tax paid on income subsequently exempted by Order in Council
184AA	Refund of tax: deductible amounts of interest
184A	Refund of tax paid in excess made by direct credit to bank account
184B	Tax type that may be direct credited to bank account
185	Payment out of Crown Bank Account
185B	Application of particular provisions in this Part to PAYE intermediaries
185C	Establishment of Listed PAYE Intermediary Bank Account [Repealed]
185D	Payments into, and out of, Listed PAYE Intermediary Bank Account [Repealed]
	Part 11B Foreign account information-sharing agreements
185E	Purpose
	FATCA agreement
185F	Permitted choices in relation to FATCA agreement
185G	Obligations related to FATCA agreement: registration
185H	Obligations related to FATCA agreement: due diligence
185I	Obligations related to FATCA agreement: information for NZ competent authority
185J	Obligations related to FATCA agreement: information for third parties
185K	Information provided in form prescribed by Commissioner
185L	Foreign account information-sharing agreements: anti-avoidance [Repealed]
185M	Timeframes not specified
	CRS standard
185N	Requirements for financial institution
185O	Application of Common Reporting Standard
	Foreign account information-sharing agreements generally
185P	Requirements for persons to provide information to financial institution
185Q	Requirements and penalties for entities that are not persons
185R	Foreign account information-sharing agreements: anti-avoidance
	Part 12 Offences and penalties [Repealed]
	Penal tax [Repealed]
186	Penal tax for evasion of deficient tax [Repealed]
187	Penal tax deemed to be of the same nature as deficient tax [Repealed]
188	Assessment of penal tax [Repealed]
189	Date for payment of penal tax [Repealed]
190	Objections to assessments of penal tax [Repealed]
191	Recovery of penal tax [Repealed]
192	Recovery of penal tax from executors or administrators [Repealed]
193	Recovery of penal tax not affected by conviction of taxpayer [Repealed]
194	Penal tax for default in making or paying tax deduction [Repealed]
195	Penal tax for failure to deduct specified superannuation contribution withholding tax [Repealed]
196	Penal tax for default in making or paying resident withholding tax deductions [Repealed]
197	Penal tax for default in making or paying deductions of non-resident withholding tax [Repealed]
	Offences [Repealed]
198	Offences relating to obstruction of departmental functions [Repealed]
199	Penalty for failure to furnish returns, etc [Repealed]
200	Offence for failure to provide information requested by Commissioner [Repealed]
201	Offence for officers and employees of corporate bodies [Repealed]
202	Further offences for officers and employees of corporate bodies [Repealed]
203	Offence for failure of officers of department to maintain secrecy [Repealed]
204	Offence for failure of other persons to maintain secrecy [Repealed]
205	Secrecy requirements where information given by department [Repealed]
206	Offences relating to tax deductions [Repealed]
207	Offences for failure to deduct specified superannuation contribution withholding tax [Repealed]
208	Offences relating to resident withholding tax [Repealed]
209	Offences for failure to deduct non-resident withholding tax [Repealed]
210	Offences relating to dividend withholding payments [Repealed]
211	Offences for failure to make deductions [Repealed]
212	Offences relating to family support [Repealed]
213	Offences in relation to inquiry before a District Court Judge [Repealed]
214	Offences in relation to inquiry by Commissioner [Repealed]
	Proceedings [Repealed]
215	Proceedings to be taken summarily [Repealed]
216	Information may charge several offences [Repealed]
217	Information may be laid within 10 years [Repealed]
218	Authority to lay information [Repealed]
	Evidence [Repealed]
219	Evidence in proceedings for failure to furnish returns or information [Repealed]
220	Evidence of financial or property transactions [Repealed]
	Penalties [Repealed]
221	Penalties for offences [Repealed]
222	Penalties for failure to meet various tax obligations [Repealed]
223	Publication of names of tax evaders [Repealed]
	Part 13 Miscellaneous
224	Regulations: Inland Revenue Acts generally
225	Regulations
225AA	Regulations: co-operative dairy and marketing companies [Repealed]
225A	Power to make interim payments of WFF tax credit
225ABA	Orders in Council: periods for purposes of certain provisions of Income Tax Act 2007 relating to disposals of trading stock
225AB	Order in Council amending schedule 18B of Income Tax Act 2007
225B	Order in Council amending Schedule 27
225BA	Order under section 225B is confirmable instrument [Repealed]
225C	Order in Council amending Schedule 38 of Income Tax Act 2007
225D	Regulations: community housing trusts and companies
226	Power to extend time for doing anything under Act
226B	Business group amnesties
226C	Secure credit or debit card payments and fees
226D	Reportable jurisdictions for CRS standard and Part 11B
226E	Application of changes to CRS standard
	Part 14 Transitional provisions and savings
227	Transitional provisions and savings
227B	Regulations providing for transitional exemptions and other matters [Repealed]
227C	Transitional provision: voluntary application of employment income information provisions
227D	Transitional provision for certain filing requirements of employers
227E	Transitional provision: application of investment income information provisions
227EB	Transitional provisions: publication requirements related to RWT-exempt status and certain exemption certificates
227F	Transitional provisions related to information disclosures
227G	Transitional provision related to individuals’ income information
227H	Transitional provision relating to annual return for trusts
228	Commissioner and department
229	References to department, etc
	Schedule 1 Inland Revenue Acts
	Schedule 2 Application of CRS standard
	Schedule 3 Record-keeping requirements
	Schedule 4 Reporting of employment income information
	Schedule 5 Certain tax codes and rates
	Schedule 6 Reporting of investment income information
	Schedule 7 Disclosure rules
	Schedule 8 Reporting of income information by individuals and treatment of certain amounts
	Tax Administration Amendment Act (No 2) 1996
	Taxation (Core Provisions) Act 1996
	Taxation (Remedial Provisions) Act 1997
	Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001
	Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002
	Income Tax Act 2004
	Income Tax Act 2007
	Taxation (Limited Partnerships) Act 2008
	Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009
	Taxation (Tax Administration and Remedial Matters) Act 2011
	Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012
	Notes

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

New Zealand Legislation

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Tax Administration Act 1994

Tax Administration Act 1994

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Contents