Taxation (Disclosure of Information to Approved Credit Reporting Agencies) Regulations 2017

Reprint as at 30 March 2021

Coat of Arms of New Zealand

Taxation (Disclosure of Information to Approved Credit Reporting Agencies) Regulations 2017

(LI 2017/112)

Patsy Reddy, Governor-General

Order in Council

At Wellington this 29th day of May 2017

Present:
Her Excellency the Governor-General in Council

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

These regulations are administered by the Inland Revenue Department.

These regulations are made under sections 85N and 225(1)(f) of the Tax Administration Act 1994 on the advice and with the consent of the Executive Council.

Regulations

1 Title

These regulations are the Taxation (Disclosure of Information to Approved Credit Reporting Agencies) Regulations 2017.

2 Commencement

These regulations come into force on the 28th day after the date of their notification in the Gazette.

3 Reportable unpaid tax threshold

For the purposes of clause 33(3)(d)(i) of schedule 7 of the Tax Administration Act 1994, the prescribed amount is $150,000.

Regulation 3: amended (with effect on 18 March 2019), on 30 March 2021, by section 218 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).

Michael Webster,
Clerk of the Executive Council.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 1 June 2017.

Reprints notes
1 General

This is a reprint of the Taxation (Disclosure of Information to Approved Credit Reporting Agencies) Regulations 2017 that incorporates all the amendments to those regulations as at the date of the last amendment to them.

2 Legal status

Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.

3 Editorial and format changes

Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012. See also http://www.pco.parliament.govt.nz/editorial-conventions/.

4 Amendments incorporated in this reprint

Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8): section 218