Section 3(1) abusive tax position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) abusive tax position: amended, on 17 October 2002 (applying on and after 1 December 2002), by section 73(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) acceptable interpretation: repealed, on 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) acceptable tax position: inserted, on 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) accepted software package: inserted, on 2 June 2016, by section 76(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) accident compensation legislation: inserted, on 18 March 2019, by section 5(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) accounting period: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) activities as an airport operator: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) activities undertaken as an airport operator: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) activities undertaken as an airport operator: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) additional tax: repealed, on 26 July 1997 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(2) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) agency: inserted, on 18 March 2019, by section 5(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) applicant: inserted, on 18 March 2019, by section 5(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) applicant information: inserted, on 18 March 2019, by section 5(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) apply: inserted, on 2 June 2016, by section 76(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) approved advisor group: inserted, on 21 June 2005, by section 120(2) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) approved credit reporting agency: replaced, on 18 March 2019, by section 5(5) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) approved organisation: inserted, on 1 October 2006, by section 210(3) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) approved research and development cap: inserted, on 1 April 2019, by section 24(2) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 3(1) approved research provider: inserted, on 1 April 2019, by section 24(3) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 3(1) arrangement: replaced, on 26 March 2003, by section 82(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) ask: inserted, on 2 June 2016, by section 76(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) assessment: inserted, on 26 March 2003 (applying for 2002–03 and subsequent income years), by section 82(5) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) assessment paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) assessment paragraph (c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) authorised officer: replaced, on 18 March 2019, by section 5(6) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) authorised officer of the Ministry: inserted, on 18 March 2019, by section 5(7) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) authorised officer of the Police: inserted, on 18 March 2019, by section 5(7) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) authorised savings institution: repealed, on 2 June 2016, by section 76(4) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) bank account: inserted, on 1 October 2015, by section 4(2) of the Tax Administration Amendment Act 2015 (2015 No 83).
Section 3(1) base amount: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(4) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) base amount: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) basis of exemption: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) beneficiary: replaced, on 18 March 2019, by section 5(8) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) beneficiary information: replaced, on 18 March 2019, by section 5(9) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) benefit: repealed, on 31 August 2017, by section 299(7) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) benefit: amended, on 31 August 2017, by section 299(6) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) bill of exchange: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(4) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) binding ruling: inserted (with effect on 1 April 1995), on 10 April 1995, by section 3(2) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) binding ruling paragraph (bb): inserted, on 1 October 2019, by section 5(10) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) binding ruling paragraph (d): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(a) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) book and document and book or document: repealed, on 29 August 2011, by section 142(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) business: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(5) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) business group amnesty: inserted, on 19 December 2007, by section 188(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) cardholder: repealed, on 31 August 2017, by section 299(8) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) cardholder information: repealed, on 31 August 2017, by section 299(9) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) certificate of exemption: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) challenge: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(6) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) challenge paragraph (ab): inserted, on 29 August 2011, by section 142(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) challenge notice: inserted, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 142(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) Charities Commission: repealed, on 1 July 2012, by section 16(2) of the Charities Amendment Act (No 2) 2012 (2012 No 43).
Section 3(1) chief executive: inserted, on 18 March 2019, by section 5(11) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) civil penalty: replaced (with effect on 1 April 1997), on 23 September 1997, by section 68(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 3(1) civil penalty paragraph (c): amended, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(b) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) civil penalty paragraph (cb): inserted, on 26 March 2003, by section 82(6) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) civil penalty paragraph (cc): inserted, on 1 July 2017, by section 9(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) civil penalty paragraph (d): replaced, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
Section 3(1) civil penalty paragraph (e): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
Section 3(1) civil penalty paragraph (e): amended, on 1 April 2009, by section 15 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) combined tax and earner premium deduction or combined tax and earner levy deduction: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) combined tax and earner-related payment: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) commercial production: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) Commission: inserted, on 18 March 2019, by section 5(12) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) Commissioner-set instalment date: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(7) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) Commissioner’s official opinion: inserted, on 7 September 2010, by section 126(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) Commissioner’s official opinion paragraph (a)(i): amended, on 2 June 2016, by section 76(5)(a) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) Commissioner’s official opinion paragraph (a)(ii): amended, on 2 June 2016, by section 76(5)(b) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) Commissioner’s statement of position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(7) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) company: inserted, on 18 March 2019, by section 5(13) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) competent authority: replaced, on 1 July 2014, by section 151(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 3(1) competent objection: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(9) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) consideration: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) consideration: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) contact address: inserted, on 1 April 2020, by section 261(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) contested act of assistance: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(b) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) contested tax: repealed, on 8 December 2009, by section 128 of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 3(1) contract payment: inserted, on 21 December 2004, by section 88(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) contract payment: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) co-operative company: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) Corporation: replaced, on 18 March 2019, by section 5(14) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) correct tax position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(10) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) COVID-19 resurgence support payments scheme: inserted, on 18 February 2021, by section 4(2) of the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021 (2021 No 1).
Section 3(1) CRS applied standard: inserted, on 1 July 2017, by section 9(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) CRS publication: inserted, on 1 July 2017, by section 9(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) CRS standard: inserted, on 1 July 2017, by section 9(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) credit report: replaced, on 18 March 2019, by section 5(15) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) date interest starts: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(10) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) day of determination of final liability: replaced, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(11) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) day of determination of final liability paragraph (a)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) day of determination of final liability paragraph (a)(vi): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) day of determination of final liability paragraph (b)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) day of determination of final liability paragraph (b)(ii): repealed, on 29 August 2011 (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 142(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) decision: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(12) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) debtor: repealed, on 31 August 2017, by section 299(10) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) debtor information: repealed, on 31 August 2017, by section 299(11) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) deferrable tax: replaced, on 24 February 2016, by section 245(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 3(1) deferrable tax paragraph (c): amended, on 30 March 2021, by section 144(2)(a) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 3(1) deferrable tax paragraph (d): inserted, on 30 March 2021, by section 144(2)(b) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 3(1) deficient tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(14) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) Deputy Commissioner of Inland Revenue or Deputy Commissioner: repealed, on 10 April 1995, by section 3(3) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) determination: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) determination of loss: repealed, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(b) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) determination of loss carried forward: repealed, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(c) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) determination of net loss: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) determination of net loss carried forward: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) disclosure notice: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(15) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) discovery obligation: inserted, on 6 October 2009, by section 596(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) discretion: inserted (with effect on 1 April 1995), on 10 April 1995, by section 3(4) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) District Commissioner of Inland Revenue: repealed, on 10 April 1995, by section 3(3) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) disposition: replaced, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) disposition: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) disputable decision: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(16) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) disputable decision paragraph (b): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(c) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) disputable decision paragraph (b)(iii): amended, on 1 April 2005, by section 88(3) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) disputable decision paragraph (b)(iv): replaced, on 29 August 2011 (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 142(7) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) disputable decision paragraph (b)(iv): amended (with effect on 17 March 2020), on 30 April 2020, by section 17 of the COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 (2020 No 10).
Section 3(1) disputable decision paragraph (b)(v): inserted (with effect on 17 March 2020), on 30 April 2020, by section 17 of the COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 (2020 No 10).
Section 3(1) disputable decision paragraph (b)(vi): inserted (with effect on 17 March 2020), on 30 April 2020, by section 17 of the COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 (2020 No 10).
Section 3(1) disputable decision paragraph (b)(vi): amended, on 18 February 2021, by section 4(3)(a) of the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021 (2021 No 1).
Section 3(1) disputable decision paragraph (b)(vii): inserted, on 18 February 2021, by section 4(3)(b) of the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021 (2021 No 1).
Section 3(1) disputant: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(16) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) disputant’s statement of position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(16) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) disqualifying offence: inserted, on 21 December 2004, by section 88(4) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) disqualifying penalty: inserted, on 21 December 2004, by section 88(4) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) dividend: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(17) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) dividend treated as interest: repealed, on 1 April 2020, by section 261(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) document: inserted, on 29 August 2011, by section 142(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) due date: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(18) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) duty of the Commissioner: repealed, on 18 March 2019, by section 5(16) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) earnings as a self-employed person: inserted, on 18 March 2019, by section 5(17) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) earnings as a shareholder-employee: inserted, on 18 March 2019, by section 5(17) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) earnings-related compensation: replaced, on 18 March 2019, by section 5(18) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) employee: replaced, on 18 March 2019, by section 5(19) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) employee: amended, on 1 April 2019, by section 261(4) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) employer: replaced, on 18 March 2019, by section 5(20) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) employment income information: inserted, on 1 April 2019, by section 261(5) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) encumbrance: replaced, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) entitlement card: repealed, on 31 August 2017, by section 299(12) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) ESS deferral date: inserted, on 1 April 2019, by section 261(6) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) exceptional circumstance: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(20) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) excess tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(21) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) exempt person: repealed, on 1 April 2020, by section 261(8) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) exploratory well: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) exploratory well expenditure: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) family certificate of entitlement: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) family notice of entitlement: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) family notice of entitlement: amended, on 1 July 2018, by section 25(a) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 3(1) family scheme: inserted, on 1 July 2018, by section 25(b) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section 3(1) family support certificate of entitlement: repealed, on 1 July 1996, by section 2 of the Tax Administration Amendment Act 1996 (1996 No 19).
Section 3(1) family support credit of tax: repealed, on 1 July 1996, by section 2 of the Tax Administration Amendment Act 1996 (1996 No 19).
Section 3(1) family tax credit: repealed, on 24 May 1999 (applying on and after 1 October 1999), by section 15 of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).
Section 3(1) family trust: inserted, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 73(3) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) FATCA agreement: inserted, on 1 July 2017, by section 9(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) final account: inserted, on 1 April 2019, by section 5(21) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) fines defaulter: inserted, on 18 March 2019, by section 5(22) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) fines defaulter information: inserted, on 18 March 2019, by section 5(22) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) first instalment date: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(22) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) first PAYE period: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) first payment period: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) floating charge: repealed, on 1 May 2002, by section 191(1) of the Personal Property Securities Act 1999 (1999 No 126).
Section 3(1) FMA: inserted, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).
Section 3(1) foreign account information-sharing agreement: inserted, on 1 July 2014, by section 151(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 3(1) foreign tax: repealed, on 24 October 2001 (applying on first day of 2002–03 income years), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) fringe benefit: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) fringe benefit: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) fringe benefit tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(23) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) full and complete inspection: inserted, on 18 December 2006, by section 169(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 3(1) full and complete inspection paragraph (b): amended, on 18 March 2019, by section 5(23) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) gift-exempt body: amended, on 1 April 2019, by section 5(24) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) gift-exempt body paragraph (a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) gift-exempt body paragraph (b): replaced, on 1 April 2020, by section 261(9) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) government agency: replaced (with effect on 17 March 2020), on 25 March 2020, by section 32 of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).
Section 3(1) government screen production payment: inserted (with effect on 1 January 2010), on 7 September 2010, by section 126(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) GST: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(24) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) GST payable: inserted, on 1 April 2005, by section 88(5) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) GST ratio: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(5) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) GST ratio: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) hearing authority: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(24) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) holder: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) information demand: inserted, on 18 March 2019, by section 5(28) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) information requisition: repealed, on 18 March 2019, by section 5(29) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) implementation date: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) income other than reportable income: inserted, on 1 April 2019, by section 5(25) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) income statement: repealed, on 1 April 2019, by section 5(26) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) income tax payable: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(25) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) incremental late payment penalty: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(26) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) incremental late payment penalty: amended, on 19 December 2007, by section 188(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) incremental tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(27) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) individual: inserted, on 1 April 2019, by section 5(27) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) inflation-indexed instrument: inserted, on 30 June 2014, by section 151(3) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 3(1) inform: inserted, on 2 June 2016, by section 76(6) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) information: inserted, on 1 July 2017, by section 9(5) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) information holder: inserted, on 21 June 2005, by section 120(3) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) initial late payment penalty: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(28) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) initial late payment penalty: amended, on 19 December 2007, by section 188(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) Inland Revenue officer: repealed, on 18 March 2019, by section 5(30) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) instalment date: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) instalment date: amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(6) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) instalment portion: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(30) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) instrument: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8 and 8A of the Tax Administration Act 1994), by section 3(31) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) instrument, instrument of conveyance, and instrument of nomination of shares: repealed, on 20 May 1999, by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).
Section 3(1) integrity of the tax system: inserted, on 26 June 2019, by section 82(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 3(1) interest concession provisional taxpayer: inserted, on 1 April 2017, by section 101(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) interest instalment date: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(7) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) interest instalment date: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) interest paid to a taxpayer: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(32) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) interest period: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(32) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) investment income: inserted, on 1 April 2020, by section 261(10) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) investment income information: inserted, on 1 April 2020, by section 261(10) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) IR5 taxpayer: repealed, on 24 February 2016, by section 245(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 3(1) issuer: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) issuing officer: replaced, on 18 March 2019, by section 5(31) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) judicial officer: repealed, on 1 September 2013, by section 302(2) of the Search and Surveillance Act 2012 (2012 No 24).
Section 3(1) large multinational group: inserted, on 18 March 2019, by section 5(32) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) late filing penalty: replaced (with effect on 1 April 2008), on 6 October 2009, by section 596(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) late payment penalty: replaced, on 20 May 1999 (applying on and after 1 April 1997), by section 62(1)(d) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) late payment penalty paragraph (b): amended, on 27 March 2001 (applying on and after 1 April 2002), by section 44(4) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
Section 3(1) late payment penalty paragraph (b)(i): repealed, on 24 February 2016, by section 245(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 3(1) late payment penalty paragraph (b)(ii): repealed, on 24 February 2016, by section 245(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 3(1) late payment penalty paragraph (b)(iii): repealed, on 24 February 2016, by section 245(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 3(1) late payment penalty paragraph (b)(iv): repealed, on 21 December 2010, by section 143(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 3(1) late payment penalty paragraph (b)(v): repealed, on 21 September 2021, by section 32 of the Racing Reform Act 2019 (2019 No 32).
Section 3(1) late payment penalty paragraph (b)(viii): amended, on 21 December 2004, by section 88(6) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) legal personal representative: replaced, on 18 March 2019, by section 5(33) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) life insurer: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) maintain: inserted, on 1 July 2017, by section 9(6) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) Maori: repealed, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 82(8) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) Maori authority distribution penalty tax: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) Ministry: inserted, on 18 March 2019, by section 5(34) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) natural person: inserted, on 29 March 2018, by section 261(11) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) new provisional taxpayer: replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) new return date: repealed (with effect on 1 April 2005), on 18 December 2006, by section 169(3)(a) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 3(1) New Zealand superannuation qualification age: inserted (with effect on 1 April 2020), on 30 March 2021, by section 144(3) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 3(1) New Zealand tax: repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) nominated person: inserted, on 18 March 2019, by section 5(35) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) non-exempt person: repealed, on 1 April 2020, by section 261(12) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) non-filing taxpayer: inserted, on 1 April 2019, by section 5(36) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) non-qualifying objection: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(35) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) non-qualifying objection paragraph (c): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) non-resident seasonal worker: inserted (with effect on 1 April 2008), on 30 June 2014, by section 151(4) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 3(1) notice: replaced, on 2 June 2016, by section 76(7) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) notice of proposed adjustment: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(36) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) notice of proposed adjustment: amended, on 26 November 1998 (applying on and after 1 April 1999), by section 25(1) of the Taxation (Tax Credits, Trading Stock, and Other Remedial Matters) Act 1998 (1998 No 107).
Section 3(1) notice of proposed adjustment paragraph (b): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(4) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) notify: inserted, on 2 June 2016, by section 76(8) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) obvious error: inserted, on 26 June 2019, by section 82(3) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Section 3(1) officer: amended, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(37) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) offshore payment: amended, on 18 March 2019, by section 5(37) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) offshore person: inserted, on 1 October 2015, by section 4(3) of the Tax Administration Amendment Act 2015 (2015 No 83).
Section 3(1) offshore person: amended, on 5 July 2021, by section 40 of the Overseas Investment Amendment Act 2021 (2021 No 17).
Section 3(1) on time: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(38) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) original return date: repealed (with effect on 1 April 2005), on 18 December 2006, by section 169(3)(b) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 3(1) other income: inserted, on 1 April 2019, by section 5(38) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) other income: repealed, on 20 August 1997 (applying to tax on taxable income for 1998–99 and subsequent income years), by section 12 of the Taxation (Superannuitant Surcharge Abolition) Act 1997 (1997 No 59).
Section 3(1) outstanding tax: inserted, on 17 October 2002 (applying on and after 1 December 2002), by section 73(4) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) paid: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(39) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) parental leave: inserted, on 18 March 2019, by section 5(39) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) passive income: inserted, on 1 July 2017, by section 9(7) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) payday: inserted, on 1 April 2019, by section 261(13) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) PAYE period: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) payment: amended, on 1 April 2020, by section 261(14) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) payment: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) payroll software: inserted, on 1 April 2019, by section 261(15) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) penal tax: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(41) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) penalty: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(42) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) period of deferral: replaced, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(43) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) period of deferral paragraph (a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(5)(a) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) period of deferral paragraph (b): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(5)(b) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) permit area: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) permitted disclosure: inserted, on 18 March 2019, by section 5(40) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) person: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(44) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) person incorrectly assumed to be a provisional taxpayer: repealed, on 18 March 2019, by section 5(41) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) person incorrectly assumed to be a taxpayer: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(45) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) person to whom this section applies: repealed, on 18 March 2019, by section 5(41) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) person with access to restricted information: repealed, on 18 March 2019, by section 5(41) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) personal information: inserted, on 18 March 2019, by section 5(42) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) petroleum mining operations: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) petroleum permit: replaced (with effect on 1 April 2005), on 2 November 2012, by section 170(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 3(1) petroleum permit: amended (with effect on 1 April 2008), on 2 November 2012 (applying for the 2008–09 and later income years), by section 170(3)(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 3(1) petroleum permit: amended (with effect on 1 April 2008), on 2 November 2012 (applying for the 2008–09 and later income years), by section 170(3)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 3(1) policyholder loss: repealed, on 26 July 1996 (applying to the 1997–98 and subsequent income years), by section 430(e) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) policyholder net loss: inserted, on 26 July 1996 (applying to the 1997–98 and subsequent income years), by section 430(e) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) policyholder net loss: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) pre-populated account: inserted, on 1 April 2019, by section 5(43) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) pre-populated account: amended, on 23 March 2020, by section 192(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) prescribed: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) primary employment earnings: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) private domestic worker: inserted, on 18 March 2019, by section 5(44) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) private dwelling: replaced, on 18 March 2019, by section 5(45) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) proceedings: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(46) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) professional trustee: inserted, on 16 November 2015, by section 20 of the Taxation (Bright-line Test for Residential Land) Act 2015 (2015 No 111).
Section 3(1) promoter: inserted, on 7 September 2010, by section 126(4) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) property: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) property: amended, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(e) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) property or documents: inserted, on 18 March 2019, by section 5(46) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) proposed adjustment: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(47) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) proscribed question: inserted, on 7 September 2010, by section 126(5) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) proscribed question paragraph (b): amended, on 1 October 2019, by section 5(47) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) proscribed question paragraph (e): inserted, on 1 April 2019, by section 24(4) (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 3(1) provider of digital services: inserted, on 18 March 2019, by section 5(48) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) provisional tax associate: inserted, on 1 April 2017, by section 101(5) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) provisional tax interest avoidance arrangement: inserted, on 1 April 2017, by section 101(6) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) provisional tax paid: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(47) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) provisional tax payable: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(47) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) provisional taxpayer: replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) public services: inserted, on 18 March 2019, by section 5(49) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) qualifying individual: inserted, on 1 April 2019, by section 5(50) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) qualifying person: repealed, on 31 August 2017, by section 299(13) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
Section 3(1) qualifying resident foreign trustee: repealed, on 21 February 2017, by section 9(8) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) qualifying tax in dispute: repealed, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(48) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) ratio instalment date: inserted, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(10) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) ratio instalment date: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) reconciliation statement: repealed, on 1 April 2020, by section 261(16) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) record paragraph (a): amended, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(49) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) record paragraph (b): amended, on 1 April 2020, by section 261(17) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) record holder: amended, on 1 April 2020, by section 261(18) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) Regional Controller of Inland Revenue or Regional Controller: repealed, on 10 April 1995, by section 3(6) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) registered person: replaced, on 29 March 2018, by section 261(19) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) registration Act: inserted, on 25 November 2003, by section 103(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 3(1) registration Act to which the property is subject: repealed, on 25 November 2003, by section 103(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 3(1) reject: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(50) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) relative: inserted, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 73(5) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) relief company: inserted, on 30 June 2014, by section 151(5) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 3(1) relinquishment: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) reportable income: inserted, on 1 April 2019, by section 5(51) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) reportable unpaid tax: replaced, on 18 March 2019, by section 5(52) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) representative: inserted, on 18 March 2019, by section 5(53) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) request: inserted, on 2 June 2016, by section 76(8) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) research and development certificate: inserted, on 1 April 2020, by section 43(2) (and see section 38 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
Section 3(1) resident foreign trustee: inserted, on 1 October 2006, by section 210(11) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) resident foreign trustee paragraph (a): amended, on 1 April 2019, by section 5(54) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) resident foreign trustee paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) residual income tax: replaced, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(51) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) residual income tax paragraph (a): amended, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(12) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) residual income tax paragraph (b): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) residual income tax paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) response period: replaced (with effect on 1 April 2008 and applying for 2008–09 and later income years), on 6 October 2009, by section 596(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) responsible department: inserted, on 18 March 2019, by section 5(55) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) return date: repealed (with effect on 1 April 2005), on 18 December 2006, by section 169(3)(c) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
Section 3(1) return period: replaced, on 20 May 1999 (applying on and after 1 April 1999), by section 62(1)(f) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) revenue information: inserted, on 18 March 2019, by section 5(56) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) revenue law: inserted, on 18 March 2019, by section 5(56) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) revenue officer: inserted, on 18 March 2019, by section 5(56) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) RWT exemption certificate: repealed, on 1 April 2020, by section 261(21) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) RWT rate: inserted (with effect on 1 April 2010), on 7 September 2010, by section 126(6) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Section 3(1) second instalment date: repealed, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(14) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) second PAYE period: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) second payment period: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) secondary employment earnings: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) security: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A), by section 3(55) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) self-employed person: inserted, on 18 March 2019, by section 5(57) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) sensitive revenue information: inserted, on 18 March 2019, by section 5(58) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) serious threat: inserted, on 18 March 2019, by section 5(58) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) sex offence: inserted, on 18 March 2019, by section 5(58) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) separated person: repealed, on 17 October 2002 (applying on 1 December 2002), by section 73(6) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) settlement: repealed, on 21 February 2017, by section 9(9) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) settlor: repealed, on 21 February 2017, by section 9(10) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) short-process ruling: inserted, on 1 October 2019, by section 5(59) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) shortfall penalty: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(56) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) shortfall penalty: amended (with effect on 1 April 2005), on 21 June 2005, by section 120(4) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) social security agreement: inserted, on 18 March 2019, by section 5(60) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) special account: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) special tax code certificate: repealed, on 1 April 2019, by section 261(22) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) special tax code notification: repealed, on 1 April 2019, by section 261(22) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) specified dividends: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) specified rate of additional tax: repealed, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(58) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) specified rate of interest: repealed, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(59) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) standard-cost household service: inserted, on 25 November 2003, by section 103(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Section 3(1) START tax type: inserted, on 1 April 2018, by section 261(23) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) START tax type paragraph (aa): inserted, on 1 April 2019, by section 5(61) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) START tax type paragraph (a): replaced, on 1 April 2019, by section 5(61) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) START tax type paragraph (abb): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (abc): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (abd): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (abe): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (abf): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (abg): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (abh): inserted, on 1 April 2020, by section 192(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
Section 3(1) START tax type paragraph (ab): inserted, on 1 April 2019, by section 5(61) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) START tax type paragraph (ac): inserted, on 1 April 2019, by section 5(61) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) status ruling: inserted, on 20 May 1999 (applying on or after 20 May 1999), by section 62(1)(g) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) student allowance: inserted, on 21 December 2004, by section 88(9) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 3(1) student allowance: amended, on 1 August 2020, by section 668 of the Education and Training Act 2020 (2020 No 38).
Section 3(1) tax: replaced, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(60) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax paragraph (a)(iii)(A): repealed (with effect on 30 June 2009 and applying for all income years beginning on or after 1 July 2009), on 6 October 2009, by section 596(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) tax paragraph (a)(iii)(B): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(f) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax paragraph (a)(iii)(CB): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).
Section 3(1) tax paragraph (a)(iii)(CC): replaced, on 1 April 2021, by section 144(4)(a) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 3(1) tax paragraph (a)(iii)(CD): inserted, on 1 April 2008, by section 14(a) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (a)(iii)(CD): amended, on 1 April 2021, by section 144(4)(b) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 3(1) tax paragraph (a)(iii)(D): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (a)(v)(A): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(g) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax paragraph (a)(viii): repealed, on 1 April 2021, by section 144(4)(c) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 3(1) tax paragraph (a)(x): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (a)(x): amended (with effect on 1 April 2012), on 30 March 2013, by section 52(2) of the Student Loan Scheme Amendment Act 2013 (2013 No 10).
Section 3(1) tax paragraph (a)(xi): repealed, on 1 April 2019, by section 5(62)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) tax paragraph (a)(xii): inserted, on 8 September 1999 (applying on or after 20 May 1999), by section 58(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
Section 3(1) tax paragraph (a)(xiii): repealed, on 1 April 2020, by section 261(24) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) tax paragraph (a)(xiv): inserted, on 29 August 2011, by section 142(10) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 3(1) tax paragraph (a)(xv): inserted (with effect on 21 February 2017), on 30 March 2021, by section 144(4)(d) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 3(1) tax paragraph (a)(xvi): inserted (with effect on 21 February 2017), on 30 March 2021, by section 144(4)(d) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 3(1) tax paragraph (ab): inserted, on 21 December 2005, by section 9 of the Taxation (Urgent Measures) Act 2005 (2005 No 121).
Section 3(1) tax paragraph (ab): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax paragraph (c): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (ca): inserted, on 17 October 2002 (applying to 2002–03 and subsequent income years), by section 73(7)(a) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) tax paragraph (ca)(ii): amended, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (ca)(iii): repealed, on 1 April 2019, by section 5(62)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) tax paragraph (cb): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax paragraph (cc): inserted (with effect on 30 April 2020), on 16 May 2020, by section 3 of the COVID-19 Response (Further Management Measures) Legislation Act 2020 (2020 No 13).
Section 3(1) tax paragraph (cc): amended, on 30 March 2021, by section 144(4)(e) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 3(1) tax paragraph (cd): inserted, on 18 February 2021, by section 4(4) of the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021 (2021 No 1).
Section 3(1) tax paragraph (d): inserted, on 10 October 2000 (applying to 2001–2002 and subsequent income years), by section 60(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
Section 3(1) tax paragraph (d): amended, on 17 October 2002 (applying on or after 1 December 2002), by section 73(7)(b) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 3(1) tax paragraph (d)(iii)(A): repealed (with effect on 30 June 2009 and applying for all income years beginning on or after 1 July 2009), on 6 October 2009, by section 596(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 3(1) tax paragraph (d)(iii)(CB): inserted, on 1 April 2008, by section 14(c) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (d)(iii)(CC): inserted, on 1 April 2008, by section 14(c) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (d)(iii)(D): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (d)(vii): repealed, on 27 March 2001 (applying on first day of 2001–02 income year), by section 44(5)(b) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
Section 3(1) tax paragraph (d)(viiib): inserted, on 1 April 2008, by section 14(d) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 3(1) tax paragraph (d)(ix): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
Section 3(1) tax paragraph (d)(ix): amended (with effect on 1 April 2012), on 30 March 2013, by section 52(2) of the Student Loan Scheme Amendment Act 2013 (2013 No 10).
Section 3(1) tax advice document: inserted, on 21 June 2005, by section 120(5) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) tax advisor: inserted, on 21 June 2005, by section 120(5) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) tax agent: replaced, on 19 December 2007, by section 188(6) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 3(1) tax agent paragraph (a): amended, on 18 March 2019, by section 5(63)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) tax agent paragraph (b): replaced, on 18 March 2019, by section 5(63)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) tax code: inserted, on 1 April 2019, by section 261(25) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) tax code certificate: repealed, on 1 April 2019, by section 261(26) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) tax code notification: repealed, on 1 April 2019, by section 261(26) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) tax contextual information: inserted, on 21 June 2005, by section 120(6) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
Section 3(1) tax deduction: repealed, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax file number: inserted, on 1 October 2015, by section 4(3) of the Tax Administration Amendment Act 2015 (2015 No 83).
Section 3(1) tax form: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax law: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax law paragraph (a): replaced, on 30 March 2021, by section 144(5) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 3(1) tax law paragraph (d): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 3(1) tax law paragraph (d): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
Section 3(1) tax law paragraph (d): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).
Section 3(1) tax or duty: repealed, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(60) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax paid: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax payable: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax position: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) tax position: amended, on 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(9)(a) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) tax position: amended, on 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(9)(b) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) tax position paragraph (f): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(h) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax position paragraph (f): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) tax position paragraph (g): replaced, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 430(h) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 3(1) tax position paragraph (g): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 3(1) tax position paragraph (h): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax position paragraph (j): replaced, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax position paragraph (k): inserted, on 23 September 1997 (applying to 1998–99 and subsequent income years), by section 68(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 3(1) tax position paragraph (kb): inserted, on 1 April 2018 (applying for the 2018–19 and later income years), by section 49(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) tax position paragraph (l): replaced, on 1 April 2019, by section 5(64)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) tax position paragraph (m): replaced, on 1 April 2019, by section 5(64)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) tax position paragraph (n): inserted, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(d) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) tax position paragraph (n): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(1) tax position paragraph (o): repealed, on 1 April 2020, by section 261(27) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) tax recovery agreement: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(b) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) tax return: replaced, on 1 July 2014, by section 151(6) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 3(1) tax return paragraph (a): amended, on 2 June 2016, by section 76(12) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) tax return paragraph (ab): inserted, on 1 April 2019, by section 5(65) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) tax return paragraph (bb): inserted, on 21 February 2017, by section 9(11) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) tax shortfall: replaced, on 29 March 2018, by section 261(28) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
Section 3(1) tax to pay: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(61) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) taxation law: inserted (with effect on 1 April 1995), on 10 April 1995, by section 3(8) of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 3(1) taxpayer: replaced, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(62) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) taxpayer identification number: inserted, on 21 February 2017, by section 9(12) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) taxpayer’s paying rate: inserted, on 26 July 1996 (applying on and after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(62) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) taxpayer’s tax position: replaced, on 7 October 1998 (applying to 1999–2000 and subsequent income years), by section 3(1)(e) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
Section 3(1) taxpayer’s tax position paragraph (a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 189(7)(a) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) taxpayer’s tax position paragraph (a)(ii): replaced, on 1 April 2019, by section 5(66) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) taxpayers tax position paragraph (b): repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 189(7)(b) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 3(1) taxpayer’s total tax figure: inserted, on 26 July 1996 (applying on or after 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(62) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) third instalment date: repealed, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(17) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) TIN: inserted, on 21 February 2017, by section 9(13) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
Section 3(1) trade credit: repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 62(1)(i) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 3(1) trustee income: repealed, on 1 October 2007 (applying for income years corresponding to 2008–09 and subsequent tax years), by section 210(18) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(1) unacceptable tax position: inserted, 26 March 2003 (applying to a tax position taken by a taxpayer on or after 1 April 2003), by section 82(10) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 3(1) underestimation penalty: repealed, on 23 September 1997 (applying to 1998–99 and subsequent income years), by section 68(6) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 3(1) unpaid tax: inserted, on 26 July 1996 (applying on and from 1 October 1996 for the purposes of Parts 4A, 8, and 8A of the Tax Administration Act 1994), by section 3(65) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 3(1) victim: inserted, on 18 March 2019, by section 5(67) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(1) withdrawal tax: repealed, on 2 June 2016, by section 76(13) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 3(1) workplace legislation: inserted, on 18 March 2019, by section 5(68) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 3(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 3(3): repealed (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 210(19) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
Section 3(4): repealed (with effect on 1 April 2005), on 3 April 2006 (applying for income years corresponding to 2005–06 and subsequent tax years), by section 210(19) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).