Reprint as at 8 July 2019

Coat of Arms of New Zealand

Tax Administration Act 1994

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

This Act is administered by the Inland Revenue Department.

Contents

Title
1Short Title and commencement
2Purpose of Act
3Interpretation
4Construction of statutory references
4AConstruction of certain provisions
4BApplication of Act in relation to Australian wine producer rebate
5Inland Revenue Department
5BCommissioner of Inland Revenue
6Responsibility of Ministers and officials to protect integrity of tax system
6ACommissioner’s duty of care and management
6BDirections to Commissioner
6CPowers to modify provisions of Inland Revenue Acts
6DModifications made by Order in Council
6EExemptions granted by Commissioner
6FConsultation on proposed modifications and exemptions
6GMeaning of obvious error
7Delegation of powers by Commissioner
7AAuthorisation to take securities
8Deputy Commissioners of Inland Revenue [Repealed]
9Regional Controllers of Inland Revenue [Repealed]
10District Commissioners of Inland Revenue [Repealed]
11Appointment of other officers [Repealed]
12Official seal
13Proof of signature of Commissioner
13BUse of electronic signatures for tax administration purposes
13CAnnual report
14Modes of communication: general provisions
14BAsking, requesting, or informing
14CApplying or notifying
14DFormally notifying
14EOverriding provisions
14FGiving information by personal delivery, post, fax, or electronic means
14GContact addresses
15APurpose of this Part
15BTaxpayer’s tax obligations
[Repealed]
15URequirements for applications to establish tax pooling accounts [Repealed]
15VWinding up tax pooling accounts [Repealed]
[Repealed]
15WRWT proxies [Repealed]
[Repealed]
16Purposes of subpart
16BPrinciples on which subpart based
16CKey terms
17Commissioner may obtain information by accessing property or documents
17ACourt orders for production of information or return [Repealed]
17BCommissioner may require information or production of documents
17CCommissioner’s powers in relation to documents
17DWarrants
17EInformation or documents treated as in persons’ knowledge, possession, or control
17FCommissioner may require information about offshore payments
17GCommissioner may require information from large multinational groups
17HCourt may make order for provision of information
17ICommissioner may conduct inquiries
17JCommissioner may apply for District Court Judge to conduct inquiries
17KQuestions and statements made in inquiries
17LRegulations providing for regular collection of bulk data
17MUse of information
18Confidentiality of sensitive revenue information
18BRequirements for revenue officers and other persons
18CPermitted disclosures
18DDisclosures made in carrying into effect revenue laws
18EDisclosures made under information-sharing arrangements
18FRegulations for information-sharing for public services purposes
18GDisclosures to persons and their representatives
18HDisclosures to other agencies for certain specified purposes
18IDisclosures for international purposes
18JDisclosures for risk of harm purposes
18KCommissioner to notify Minister where funds of gift-exempt body applied for non-charitable purpose, etc
19Inquiry by Commissioner [Repealed]
20Privilege for confidential communications between legal practitioners and their clients
20BNo requirement to disclose tax advice document
20CTreatment of document
20DClaim that document is tax advice document
20EDocument or part of document included in tax advice document
20FPerson must disclose tax contextual information from tax advice document
20GChallenge to claim that document is tax advice document
21Information requisitions in relation to offshore payments [Repealed]
21BAInformation required to be provided by large multinational group [Repealed]
[Repealed]
21BPreparing financial statements
21CPreparing financial statements: Orders in Council
22Keeping of business and other records
22AARecords to be kept by employers and PAYE intermediaries
22AACKeeping of returns where information transmitted electronically
22ARecords required under subpart EW of Income Tax Act 2007
22BFurther records required
22COutline of subpart
22DKey terms
22EInformation included in pre-populated accounts
22FInformation requirements
22GAmending accounts for incorrect or missing information
22HFinalising accounts
22IReturns and assessments
22JCommissioner’s power in relation to certain amounts of tax payable
22KNo obligation to provide information: de minimis and certain other amounts
22LInformation particulars
22MSetting electronic and non-electronic requirements
23BEmployment income information: outline of provisions
23CMeaning of employment income information
23DEmployers’ groups for delivery of information
23EOnline group of employers
23FNon-electronic group of employers
23GExemption for certain employers in online group
23HNew group of employers
23IEmployment income information requirements for employees
23JDelivery of employment income information for certain special payments
23KEmployment income information requirements relating to employee share schemes
23LEmployment income information for new and departing employees
23MEmployment income information when employment ended
23NCorrection of errors
23OSetting electronic and non-electronic filing requirements
23PEmployment income information: payroll software
23QEmployment income information: variation of requirements
[Repealed]
24Records to be kept by employer or PAYE intermediary [Repealed]
[Repealed]
24BAOffshore persons’ bank accounts and tax file numbers [Repealed]
[Repealed]
24BPAYE tax codes
24CNotified tax codes
24DTax codes provided by Commissioner
24DTax code for parental leave payment [Repealed]
24DBUse of unsuitable tax codes
24ENon-notified tax codes
24FRates of tax for schedular payments: standard, payee, and set rates
24GSpecial tax rates for schedular payments
24HExempt schedular payments
24INotification requirements
24IBVariation of requirements
[Repealed]
24JProof of payment [Repealed]
24LSchedular notification [Repealed]
24LBSchedular tax rate elected by payee [Repealed]
24LCSchedular tax rate prescribed by Commissioner [Repealed]
24MExemption certificates for schedular payments [Repealed]
24NSpecial tax rate certificates for schedular payments [Repealed]
24OCertain information required from agricultural, horticultural, or viticultural employers [Repealed]
24PVariation of requirements [Repealed]
25AUse of unsuitable RWT rates
25RWT withholding certificates
26Records to be kept for RWT purposes
27Provision of tax file numbers
28Recipient of resident passive income to provide tax file number when RWT not withheld
28BNotification of investors’ tax file numbers
28CPerson advising retirement savings scheme of retirement scheme prescribed rate
28DInformation required from notified foreign investors
29Shareholder dividend statement to be provided by company
30Statement to shareholder when FDP credit attached to dividend [Repealed]
30AStatement to shareholder when CTR credit attached to dividend [Repealed]
30BStatement to share supplier when share user makes replacement payment under share-lending arrangement
30CCredit transfer notice to share supplier and Commissioner when share user transfers imputation credit under share-lending arrangement
30DStatements to shareholders when certain assets held by companies
30EStatement to transferee by life insurer when transferring life insurance policies
31Maori authority to give notice of amounts distributed
31BNotification requirements for PIEs
31CNotification requirements for multi-rate PIEs
32Records of specified charitable, benevolent, philanthropic, or cultural bodies
32ARecords to be provided by employer who contributes to superannuation fund
32BCertification requirements for withdrawals subject to section CS 1 of Income Tax Act 2007 [Repealed]
32CCertification requirements for transfers from superannuation funds [Repealed]
32DDisclosure requirements for purpose of continuity provisions and public unit trusts
32EApplications for RWT exemption certificates
32FCalculation of annual gross income when threshold met
32GEvidence of annual gross income and consequences of failure to meet threshold
32HProviding RWT exemption certificate when person meets requirements
32IProviding RWT exemption certificate to person who does not meet requirements
32JRWT exemption certificates for unincorporated bodies
32KFailing to meet basis of exemption
32LCancellation of RWT exemption certificates
32MPersons with approved issuer status
[Repealed]
32NInformation requirements when payments for foreign dividends reduced [Repealed]
[Repealed]
33Returns of income
33AAExceptions to requirement for return of income [Repealed]
33AAnnual returns of income not required [Repealed]
33BReturn not required for certain scheduler gross income [Repealed]
33CReturn not required for certain providers of personal services [Repealed]
33DReturn not required for non-resident seasonal worker [Repealed]
33EResearch and development tax credits: supplementary return
34Presumption as to authority of person making return
34BCommissioner to list tax agents [Repealed]
35Power of Commissioner to prescribe forms
36Commissioner may approve furnishing of return information by electronic means
36AElectronic format of employer monthly schedule and PAYE payment form [Repealed]
36ABElectronic return requirements for multi-rate PIEs
36BOther formats of employer monthly schedule [Repealed]
36BBElectronic format for details required for tax pooling intermediaries
36BCElectronic format for details required under subpart EK of Income Tax Act 2007
36BDElectronic filing requirements for registered persons
36BEResearch and development tax credits: electronic formats
36CParticulars furnished in electronic format
36CAElectronic filing exemption for new businesses [Repealed]
36DNon-electronic filing of employer monthly schedule [Repealed]
36EElection available to other employers [Repealed]
37Dates by which annual returns to be furnished
38Returns to annual balance date
39Consequential adjustments on change in balance date
39BChanges in return dates: taxpayers with provisional tax and GST liabilities
40General requirements for returns
41Annual returns by persons who receive credit under family scheme
41AReturns in relation to charitable or other public benefit gifts
41BReturn by person applying for tax credit on redundancy payment
42Returns by joint venturers, partners, and partnerships
42BReturns by look-through companies and owners of interests
42CIncome tax returns by undischarged bankrupt
43Income tax returns and assessments by executors or administrators
43ANon-active companies may be excused from filing returns
43BNon-active trusts may be excused from filing returns
44Commissioner may in certain cases demand special returns, and make special assessments
44ASpecial returns by taxpayers affected by reduced deductions under Income Tax Act 2007
44BSpecial returns for financial arrangements
44CCertificates about trees
44DNatural product dealer certificate
45AIM method information: taxpayers
45BAIM method information: approved AIM providers
45New Zealand superannuitant to estimate other income [Repealed]
46Employers to make returns as to employees [Repealed]
46AAccident Rehabilitation and Compensation Insurance Corporation to provide information as to recipients of weekly compensation
46BFBT returns for quarters
46CFBT returns for years
46DFBT returns: changes in payment periods
46EFBT returns: information for calculations
47ESCT statements provided by employers and others
47BRSCT statements provided by retirement scheme contributor or retirement savings scheme
48Special arrangements for supply of information by employer or PAYE intermediary to Commissioner [Repealed]
48BReconciliation statement for retirement scheme contribution withholding tax
49NRWT withholding certificates and annual reconciliations
50Statement of payment of RWT
51RWT withholding reconciliation statements
52Disclosure of interest payments when no requirement to withhold RWT
53Disclosure of certain financial arrangement transactions where interest payable to exempt person, etc
54Information in relation to recipients of resident passive income
54BReturn of statement for RLWT
54CInformation in relation to payment of RLWT
54DInformation in relation to repayment of RLWT
54ERLWT certificate of exemption
55Consequence of inability to provide tax file numbers
55BInformation relating to offshore persons and tax file numbers
56Returns of special accounts [Repealed]
56BCertain information required in returns
57Maori authority to make returns of income
57BReturn requirements for multi-rate PIEs
58Returns of specified charitable, benevolent, philanthropic, or cultural bodies
59Disclosure of trust particulars
59BForeign trust with resident foreign trustee: registration and disclosure
59CTime limits for registration and disclosure of changes
59DAnnual return for foreign trust
59EFees: regulations and exemption
60Returns of inter-related arrangements [Repealed]
61Disclosure of interest in foreign company or foreign investment fund
62Returns as to debentures and interest on debentures
63Commissioner to be notified of bonus issue
63BDisclosure requirements for exempt ESSs
64Co-operative company to provide particulars of deemed dividend
65Information to be furnished with return by petroleum mining entity making dispositions of shares or trust interests
65BInformation to be furnished with return by entity apportioning interest expenditure under section FE 6B
66Annual and other returns for PCA persons [Repealed]
67Company dividend statement when ICA company declares dividend
68Statement when FDP credit attached to dividend [Repealed]
68AStatement when CTR credit attached to dividend [Repealed]
68BDistribution statement required when Maori authority makes distribution
68CTax credit relating to KiwiSaver and complying superannuation fund members: member credit form
68CBResearch and development tax credits: general approval 2019–20 income year pilot
68CCResearch and development tax credits: greater than $2 million approval 2019–20 income year pilot
68CDResearch and development tax credits: approved research and development cap
68CEResearch and development tax credits: publication of details
68DStatements in relation to research and development tax credits: single persons [Repealed]
68EStatements in relation to research and development tax credits: internal software development groups [Repealed]
68FRequirements for statements in relation to research and development tax credits [Repealed]
69Annual ICA return
69BAnnual Maori authority credit account return required by Maori authority
70Annual ICA return to be furnished if: required by Commissioner; requirement for imputation credit account ceases; or balance retrospectively reduced to debit or to less than refund
70BAnnual Maori authority credit account return to be furnished in particular cases
70CStatements in relation to R&D loss tax credits and R&D repayment tax
71Annual FDPA return [Repealed]
[Repealed]
71BReturn requirements for refunds: foreign dividends [Repealed]
72Annual FDPA return to be furnished where Commissioner so requires, or where company ceases to be resident in New Zealand [Repealed]
73Annual FDPA returns of consolidated groups [Repealed]
74Annual ICA return to be furnished in respect of consolidated imputation group
75Notification of amalgamation to Commissioner
76Amalgamated company to assume rights and obligations of amalgamating company
77Company electing to maintain branch equivalent tax account to furnish amended annual ICA return [Repealed]
78Annual and other returns for BETA persons
78BApplications for tax credits
78CDisclosure when changes occur
78DEvidential requirements for tax credits
78EInformation for underlying foreign credits [Repealed]
78FTime for providing information in relation to underlying foreign credits [Repealed]
78GCountry-by-country report from large multinational group
79Other annual returns
80Commissioner may require other returns to be made
[Repealed]
80AApplication [Repealed]
80BNotification required that taxpayer not subject to this Part [Repealed]
80CRequests for income statements [Repealed]
80DCommissioner must issue income statement [Repealed]
80EParticulars to be included in income statement [Repealed]
80FTaxpayer obligations and assessment on receipt of income statement [Repealed]
80GIncome statement deemed return [Repealed]
80HIncome statement deemed assessment [Repealed]
80IDeemed matters [Repealed]
80KAApplications for payment of tax credit by instalment
80KBContents of application
80KCWhen tax file number of child does not accompany application
80KDWhat Commissioner must do on receipt of application
80KENotices of entitlement
80KFEffect of giving notice of entitlement
80KGNotifying Commissioner of events affecting notice of entitlement
80KHCancellation of notice of entitlement
80KIPayment of tax credit by instalment by Commissioner
80KJDelay in providing notice of entitlement
80KKPayment by instalment of family tax credit and Best Start tax credit (without abatement)
80KLPayment of instalments into accounts
80KLBRecovery of excess tax credits
80KMSummary of instalments paid
80KNPayment of tax credit by chief executive
80KODetermining WFF tax credit
80KPWhen entitlement to income-tested benefit ends
80KQNo authority to pay WFF tax credit
80KRRequest by chief executive to stop payment of WFF tax credit
80KSRequest by person to stop or re-start payment of tax credit
80KTDetails of payments of tax credits
80KUPayment of tax credit taken over by Commissioner
80KVStatement of family scheme income
80KWEffect of extra instalment on entitlement to tax credit
[Repealed]
81Officers to maintain secrecy [Repealed]
81ADisclosure of information under approved information sharing agreement [Repealed]
81BAGovernment agency communication [Repealed]
81BDisclosure of information concerning tax advisor or person acting as tax agent [Repealed]
82Disclosure of information for matching purposes [Repealed]
82AADisclosure to ensure correct information included in New Zealand Business Number Register [Repealed]
82ADisclosure of information to prevent cessation of benefit payments [Repealed]
83Disclosure of information for purposes of entitlement card [Repealed]
84Disclosure of information for WFF tax credit double payment identification [Repealed]
85Disclosure of address information in relation to debtors [Repealed]
85ADisclosure of certain information in relation to fines defaulters [Repealed]
85BDisclosure of information for purposes of mutual assistance provision contained in social security agreement [Repealed]
85CUse and supply of information supplied for purposes of section 85B [Repealed]
85DMinistry of Education to provide information as to study status of student loan borrowers [Repealed]
85EDisclosure of information for assessment of levies [Repealed]
85FDisclosure of information for verification of government screen production payment entitlement [Repealed]
85GDisclosure of information in relation to Working for Families tax credits [Repealed]
85GBGovernment Actuary to provide information to Commissioner for purpose of administration of KiwiSaver Act 2006 [Repealed]
85GCUse of information supplied under section 85GB [Repealed]
85HDisclosure of information for purposes of Parental Leave and Employment Protection Act 1987 [Repealed]
85IUse of Parental Leave and Employment Protection Act 1987, Best Start tax credit, and parental tax credit information to determine entitlement [Repealed]
85JDisclosure of information for administration of Australian wine producer rebate [Repealed]
85KNew Zealand Police and Ministry of Justice to provide information concerning sex offences for purposes of child support exemptions [Repealed]
85LUse of information supplied under section 85K [Repealed]
85MDisclosure of information relating to some offences to the Registrar of Companies [Repealed]
85NDisclosure of information to approved credit reporting agencies [Repealed]
86Other persons to maintain secrecy [Repealed]
87Further secrecy requirements [Repealed]
88Secrecy obligations not to prevent disclosure in arrangements for relief from double taxation and exchange of information [Repealed]
89APurpose of this Part
89ABResponse periods
89ACResponse period when initiating notice filed late
89BCommissioner may issue notices of proposed adjustment
89CNotices of proposed adjustment required to be issued by Commissioner
89DTaxpayers and others with standing may issue notices of proposed adjustment
89DATaxpayer may issue notice of proposed adjustment for taxpayer assessment
89EElection of small claims jurisdiction of Taxation Review Authority [Repealed]
89FContent of notice of proposed adjustment
89GIssue of response notice
89HDeemed acceptance
89ICircumstances where disputant may not challenge adjustment
89JWhere Commissioner accepts adjustment proposed by disputant
89KLate actions deemed to occur within response period
89LApplication to High Court
89MDisclosure notices
89NCompleting the disputes process
89OTest cases
89PChallenge notice for taxpayer-initiated disputes
90Determinations in relation to financial arrangements
90AAApplication of determinations made under section 90
90ABApplication for determination
90ACDeterminations relating to financial arrangements
90ADNotification of determinations and notices
90AEFour-year period in which determination not required to be applied
90AFImputation arrangement to obtain tax advantage
90AGMaori authority arrangements to obtain tax advantage
90ADeterminations in relation to apportionment of interest costs
91Determinations in relation to petroleum mining operations
91AADeterminations in relation to standard-cost household service
91AABDeterminations relating to types and diminishing values of listed horticultural plants
91AACExemptions from section EA 3 of Income Tax Act 2007
91AADDetermination on methods for calculating value of specified livestock under national standard cost scheme
91AAEPublication and revocation of determinations relating to livestock
91AAFDetermination on economic rate
91AAGDetermination on special rates and provisional rates
91AAHCommissioner may decline to issue special rate or provisional rate
91AAIEffect on special rate of change in circumstances
91AAJDisputing or challenging determination
91AAKNotice of setting of economic rate
91AALDetermination on maximum pooling value
91AAMApplications for determinations
91AANDeterminations on rates for diminishing value of environmental expenditure
91AAODetermination on type of interest in FIF and use of fair dividend rate method
91AAQDetermination on insurer as non-attributing active CFC
91AARDetermination relating to eligible relocation expenses
91AASDeclaration of emergency event for purposes of family scheme income
91AATDeterminations relating to certain employment expenditure
91AAUParticipating jurisdictions for CRS applied standard
91AAVSuspension of reportable jurisdictions for CRS applied standard
91AAWNon-reporting financial institutions and excluded accounts for CRS applied standard
91AAXAccounting and rate determinations relating to AIM method
91AAYClass of taxpayers that must not use AIM method
91AAZAIM method information
91APurpose of this Part
91BInterpretation
91CTaxation laws in respect of which binding rulings may be made
91CBBinding rulings on certain matters
91CCBinding rulings on certain determination matters
91DCommissioner may make public rulings
91DAContent and notification of a public ruling
91DBEffect of a public ruling
91DCApplication of a public ruling
91DDExtension of a public ruling
91DEWithdrawal of a public ruling
91ECommissioner to make private rulings on application
91EAEffect of a private ruling
91EBApplication of a private ruling
91ECApplying for a private ruling
91EDDisclosure requirements
91EECommissioner may request further information
91EFConditions on which private ruling based
91EGRight to consultation
91EHContent and notification of a private ruling
91EIWithdrawal of a private ruling
91EJTreatment of information
91FCommissioner may make product rulings
91FAEffect of a product ruling
91FBApplication of a product ruling
91FCApplying for a product ruling
91FDDisclosure requirements
91FECommissioner may request further information
91FFConditions on which product ruling based
91FGRight to consultation
91FHContent and notification of a product ruling
91FIExtension of a product ruling [Repealed]
91FJWithdrawal of a product ruling
91FKTreatment of information
91GEffect of legislative change on binding ruling
91GAApplying for ruling on effect of change in legislation
91GBCommissioner to make status rulings on application
91GCRequirements for status ruling applications
91GDCommissioner may request further information
91GERight to consultation
91GFContent of status ruling
91GGNotification of status ruling
91GHEffect of status ruling
91GIEffect of minor error on binding ruling
91HApplications for rulings not to affect obligations and powers
91IRegulations
91JCommissioner may not issue ruling to applicant with outstanding debts
92Taxpayer assessment of income tax
92AAADetermination on cost of timber [Repealed]
92AAAssessment for tax credits under Part M of Income Tax Act 2007 [Repealed]
92ABAssessments of liabilities of shareholders of qualifying companies
92ABasic rates of income tax
92BTaxpayer assessment of GST
93Assessment of FBT
93BTrustee income: Commissioner’s power to assess
93CForeign tax credits: Commissioner’s power to amend assessments
94Assessment of qualifying company election tax and additional tax
94AAssessment of shortfall penalties
94BLiability of wholly-owned group and other bodies to pay shortfall penalties
94CAssessment of penalties under sections 142H and 142I
95Assessment of withdrawal tax [Repealed]
96Assessment of New Zealand superannuitant surcharge [Repealed]
97Assessment of imputation penalty tax
97BAssessment of Maori authority distribution penalty tax
97CAssessment of R&D repayment tax
98Assessment of ESCT
98BAssessment of retirement scheme contribution withholding tax
99Assessment of RWT
100Assessment of NRWT
101Assessment of further income tax
101BAssessment of imputation additional tax
102Assessment of FDP [Repealed]
103Assessment of further FDP [Repealed]
103AAssessment of FDP relating to conduit tax relief [Repealed]
104Assessment of FDP penalty tax [Repealed]
104BDetermination of credits and debits in memorandum accounts
105Assessments and determinations made by electronic means
106Assessment where default made in furnishing returns
107Amended assessment for income tax where return date between 31 March and 1 October
107ATime bar for amendment of assessments
108Time bar for amendment of income tax assessment
108ATime bar for amending GST assessment
108BExtension of time bars
109Disputable decisions deemed correct except in proceedings
109ATransitional provision affecting assessments
110Evidence of returns and assessments
111Commissioner to give notice of assessment to taxpayer
112Commissioner to make determination of life insurer’s policyholder net loss [Repealed]
113Commissioner may at any time amend assessments
113ACorrection of certain errors in subsequent returns
113BAmended assessments if dividend recovered or repaid
113CAmended assessments for attributed repatriation dividends [Repealed]
113DAmended assessments for research and development tax credits [Repealed]
113EAmended assessments: research and development tax credits
114Validity of assessments
115Determination of claims for foreign tax credits [Repealed]
116Notice of foreign tax credit determination to taxpayer [Repealed]
117Foreign tax credit determination deemed correct except in proceedings on objection [Repealed]
118Evidence of foreign tax credit determination [Repealed]
119Commissioner may determine amount of provisional tax
119AAmount of provisional tax based on 1997–98 or earlier income year [Repealed]
120Commissioner to pay interest on certain excess tax [Repealed]
120APurpose of this Part and nature of interest
120AAApplication of Part
120BPersons excluded
120CDefinitions
120DLiability to pay interest
120EAmount of interest payable
120EAAmount of interest payable to or by life insurers [Repealed]
120FInterest priority and rights of Commissioner
120GPayment date
120HSetting and varying interest rates
120INo right to object to interest
120JPurpose of specific provisions
120KInstalments of and due dates for provisional tax [Repealed]
120KBProvisional tax instalments and due dates generally
120KBBInterest for most standard method and some estimation method provisional taxpayers
120KBCInterest for AIM method provisional taxpayers
120KCResidual income tax of new provisional taxpayer
120KDProvisional tax instalments in transitional years
120KEProvisional tax and rules on use of money interest
120LMeaning of unpaid tax and overpaid tax for provisional tax purposes
120LBMeaning of unpaid tax and overpaid tax for certain transferees under AIM method
120MWhere provisional tax paid by company does not count as overpaid tax
120NVariation to definition of date interest starts for provisional tax
120OVariation to definition of date interest starts
120OBVariation to definitions for determining interest chargeable or payable to PAYE intermediaries
120OCApplication of sections 120A, 120AA and 120D to 120I to PAYE intermediaries
120ODApplication of sections 120A, 120AA and 120C to 120I to intermediaries who operate tax pooling accounts
120OEInterest paid on deposits in tax pooling accounts
120PSpreading tax liability or apportioning income back over earlier income years
120PAApplying tax credit for supplementary dividend to earlier income year
120QDue date for underestimation penalty tax
120RSpecial provision for FDP [Repealed]
120SAmount in nature of interest to be added to fringe benefit tax paid on annual or income year basis [Repealed]
120TInterest on deferrable tax
120UBond provided for obligation to withhold or deduct amount of tax
120VInterest on overpaid RWT
120VBInterest on overpaid AIM method provisional tax
120VCInterest on some provisional tax
120VDInterest on tax credits for charitable or other public benefit gifts
120WCommissioner’s official opinions
120XPetroleum miners’ tax losses [Repealed]
121Interest to be charged where residual income tax exceeds provisional tax [Repealed]
122Interest on tax overpaid [Repealed]
123Amount in nature of interest to be added to fringe benefit tax paid on annual or income year basis [Repealed]
124Interest to be charged and payable with respect to certain dividend withholding payments [Repealed]
124BWhat this Part does
124CTax agents
124DRepresentatives
124EInformation requirements for tax agents and representatives
124FNominated persons
124GRefusal, removal, or disallowance of status of tax agents, representatives, and nominated persons
124HPAYE intermediaries and listed PAYE intermediaries
124IApplication for approval as PAYE intermediary
124JRevocation of approval
124KFitness of applicants
124LApplication for approval as listed PAYE intermediary
124MGrounds for revocation of listing
124NProcedure for revocation of listing
124OEmployers’ arrangements with PAYE intermediaries
124PPrivacy requirements
124QAmended employment income information
124RSubsidy claim forms
124SEstablishing tax pooling accounts
124TRole of Commissioner
124UApplications to establish tax pooling accounts
124VFitness of applicants
124WRequirements for applications to establish tax pooling accounts
124XWinding up tax pooling accounts
124YApproval of approved AIM providers
124ZRevocation of approval of AIM providers: Commissioner
124ZBRevocation of approval of AIM providers: provider
124ZCPublication of approval or revocation
124ZDAIM method: approval of large business AIM-capable system
124ZEAIM method: approval of person over $5,000,000
124ZFRWT proxies
[Repealed]
124ZGTransfer of payroll donations by employers
124ZHApproved research providers
125AApplication of Part 8
125Certain rights of objection not conferred
126Procedure for objections to assessments
127Commissioner to consider objections and may amend assessment
128Payment of disputed tax where competent objection lodged
128AWaiver of payment or security [Repealed]
129Determination of objection not to affect other matters
130Objections to allowance determinations
131Objections to determinations [Repealed]
132Application of this Part to objections to foreign tax credit determinations [Repealed]
133Wrong PAYE withholding determination a ground for objection
134Objector may require that objections be submitted to Taxation Review Authority
135Powers of Taxation Review Authority on determination of objection or case stated
136When objection may be referred directly to High Court
137Test case procedure
138Determination by Taxation Review Authority of objection in relation to allowances
138AApplication of this Part
138BWhen disputant entitled to challenge assessment
138CWhen disputant entitled to challenge disputable decision other than assessment
138DChallenge may in exceptional circumstances be commenced after response period
138ECertain rights of challenge not conferred
138FChallenging disputable decisions which are not assessments
138GEffect of disclosure notice
138HApplication to strike out proceedings
138IPayment of disputed tax
138JWaiver of payment or security [Repealed]
138KDetermination of challenge not to affect other matters
138LChallenging civil penalties
138MWrong PAYE withholding determination a ground for challenge
138NProceedings may be transferred to different hearing authorities
138OTransfer from small claims jurisdiction of Taxation Review Authority [Repealed]
138PPowers of hearing authority
138QChallenges designated as test cases
138RStay of proceedings for similar cases
138SChallenge to be heard before Taxation Review Authority
139Purposes of this Part
139ALate filing penalty for certain returns
139AAALate filing penalty for GST returns
139AANon-electronic filing penalty
139ABPenalty for member of large multinational group failing to provide information
139BLate payment penalty
139BAImposition of late payment penalties when financial relief sought
139CLate payment penalty and provisional tax
140Where another person withholds RWT
140AUnderestimation penalty where income tax underestimated as at final instalment date [Repealed]
140BImputation penalty tax payable where end of year debit balance
140BBTransitional imputation penalty tax payable in some circumstances [Repealed]
140CTransitional imputation penalty tax payable in some circumstances [Repealed]
140CATransitional FDP penalty tax payable in some circumstances [Repealed]
140CBMaori authority distribution penalty tax payable where end of year debit balance
140DApplication of other provisions of Act to imputation penalty tax and dividend withholding payment penalty tax [Repealed]
140DBApplication of other provisions of Act to Maori authority distribution penalty tax [Repealed]
141Tax shortfalls
141AAShortfall penalty if non-resident contractor relieved from all liability to pay tax on contract payment
141ANot taking reasonable care
141BUnacceptable tax position
141CGross carelessness
141DAbusive tax position
141EEvasion or similar act
141EAShortfall penalty and provisional tax
141EBPromoter penalties
141ECDefinition of promoter
141EDPenalty for unpaid amounts of employers’ withholding payments
141FCommissioner to determine portions in which shortfall penalty payable by taxpayer and officers of taxpayer
141FBReduction of penalties for previous behaviour
141FCLoss attributing qualifying companies—reduction of shortfall penalties [Repealed]
141FDShareholders of loss-attributing qualifying companies [Repealed]
141GReduction in penalty for voluntary disclosure of tax shortfall
141HReduction for disclosure of unacceptable tax position
141IReduction where temporary shortfall
141JLimitation on reduction of shortfall penalty
141JAAShortfall penalty for not taking reasonable care or for taking unacceptable tax position may not be more than $50,000
141JAApplication of Part 9 to non-filing taxpayers
141JBApplication of Part 9 to PAYE intermediaries
141KIncreased penalty for obstruction
141KBDiscretion to cancel some shortfall penalties [Repealed]
141LDuty of Commissioner to report on application of penalties
142Due date for payment of late filing penalty
142ANew due date for payment of tax that is not a penalty
142ABNew due date for new and increased assessments
142BDue date for shortfall penalties
142CDue date for payments by officers
142DDue date for repayment of excess refund or credit of tax
142EDue dates for payment of imputation penalty tax
142FDue date for payment of deferrable tax
142GDue date for payment of non-electronic filing penalties
142GBDue date for payment of penalty by member of large multinational group
142HFailures of financial institutions to meet requirements under Part 11B and CRS applied standard
142IFailures to meet requirements under Part 11B to provide information, including self-certifications
143Absolute liability offences
143AKnowledge offences
143BEvasion or similar offence
143COffences related to disclosure of sensitive revenue information by revenue officers
143DOffences related to disclosure of certain information by persons other than revenue officers
143EOffences related to disclosure of certain information to employees
143EBOffences related to disclosure of certain information by employers and directors
143FOffence in relation to inquiries
143GOffence in relation to court orders
143HObstruction
144Certain offences in relation to Stamp and Cheque Duties Act 1971 [Repealed]
145Penalties for offences for which no specific penalty imposed
146Publication of names [Repealed]
147Employees and officers
147BDirectors and officers of resident foreign trustee
148Aiding or abetting
149Imposition of civil and criminal penalties
149AStandard of proof and onus of proof
149BProceedings for offences
150Charging document may charge several offences
150ACharging document may be filed within 10 years for income tax and GST offences
150BCharging document may be filed within 4 years for stamp duty and gaming duty offences
150CAuthority to file charging document
150DEvidence in proceedings for failure to furnish returns or information
150EEvidence inconsistent with instrument not admissible to reduce stamp duty [Repealed]
151Non-presentation of instrument for stamping [Repealed]
152Evidence of financial or property transactions
[Repealed]
153Imputation penalty tax payable where end of year debit balance of imputation credit account [Repealed]
154Dividend withholding payment penalty tax payable where end of year debit balance [Repealed]
155Application of other provisions of this Act to imputation penalty tax and dividend withholding payment penalty tax [Repealed]
156Mode of recovery of unpaid tax
156ARecovery of civil penalties
157Deduction of tax from payments due to defaulters
157AApplication of Parts 7 and 9 to defaulters
158Procedure in High Court where defendant absent from New Zealand
159Procedure in District Court where defendant absent from New Zealand
160Commissioner may appear in legal proceedings by officer of Public Service
161Costs against Commissioner
162Proceedings not affected by vacancy or change in office of Commissioner
163No limitation of action to recover tax
164Crown Proceedings Act 1950 not affected
165Recovery of tax paid by one person on behalf of another
165AARecovery of tax paid by superannuation fund [Repealed]
165ARecovery of excess tax credits allowed
165BRecovery of overpaid refunds: NRWT
166Tax paid in excess may be set off against additional tax when assessment reopened
166BShipping business of absentee taxpayer
167Recovery of tax and payments from employers or PAYE intermediaries
168Employer or PAYE intermediary failing to withhold or deduct tax or payments
169Unpaid tax payments, etc, to constitute charge on employer’s or PAYE intermediary’s property
170Recovery of RWT
171Person failing to withhold RWT
172Unpaid RWT constitutes charge on payer’s property
173Overpayment of family tax credit, etc [Repealed]
173AApplication of Part
173BDefinitions
173CTax recovery agreements
173DTaxes that may be recovered
173ERequests for assistance
173FScope of assistance
173GLimitations on assistance in recovery
173HContested act of assistance
173IRights of appeal
173JCertificates given by Commissioner
173KApplication
173LTransfer of excess tax within taxpayer’s accounts
173MTransfer of excess tax to another taxpayer
173MBLimitation on transfer by PAYE intermediary
173NTransfer of excess tax: tax credits
173OTransfer of excess tax if no date specified by taxpayer
173PTransfer of excess provisional tax if provisional tax paid is more than taxpayer’s provisional tax liability, determined before assessment
173QTransfer of excess provisional tax if taxpayer estimates or revises estimate of residual income tax, determined before assessment
173RTransfer of excess tax if provisional tax is more than taxpayer’s residual income tax, determined after assessment
173STransfers of interest on overpaid tax
173TApplication of excess tax if taxpayer has unsatisfied tax liability
173UTransfers of excess financial support
174Application of Part to tax years before 1994
174AAPower of Commissioner in respect of small amounts of refunds or tax payable
174APartial refunds of GST
175Small amounts of additional tax, etc, not to be charged [Repealed]
176Recovery of tax by Commissioner
177Taxpayer may request financial relief
177AHow to apply serious hardship provisions
177BInstalment arrangements
177CWrite-off of tax by Commissioner
177CAProof of debt
177DRelief to taxpayers to whom new start grants payable [Repealed]
178Remission of underestimation penalty tax [Repealed]
179Relief from additional tax or incremental tax [Repealed]
180Remissions and refunds of imputation penalty tax
181Remissions and refunds of FDP penalty tax [Repealed]
181BRemissions and refunds of Maori authority distribution penalty tax
181CRemission of late payment penalties and interest incurred due to obligation to pay further income tax
181DRemission of late payment penalties and interest incurred due to obligation by Maori authority to pay further income tax
182Relief from additional tax incurred due to default in payment of tax [Repealed]
183Obligation to pay tax on foreign investment fund income able to be suspended [Repealed]
183AARemission for GST transitional taxable periods
183ARemission for reasonable cause
183ABARemission in circumstances of emergency event
183ABCancellation of late payment penalties imposed before 1 April 2002
183BCancellation of late payment penalties under instalment arrangement [Repealed]
183CCancellation of interest
183CACancellation of interest charged on unpaid provisional tax
183CBCancellation of interest charged on payments under PAYE rules or provisional tax rules arising from work in Canterbury earthquake recovery programme
183DRemission consistent with collection of highest net revenue over time
183ERemission of interest if unpaid tax remitted
183FSmall amounts of penalties and interest not to be charged
183GRefunds by Commissioner
183HRemission on application
183ITime when cancellation takes effect
184Refund of tax paid on income subsequently exempted by Order in Council
184AARefund of tax: deductible amounts of interest
184ARefund of tax paid in excess made by direct credit to bank account
184BTax type that may be direct credited to bank account
185Payment out of Crown Bank Account
185BApplication of particular provisions in this Part to PAYE intermediaries
185CEstablishment of Listed PAYE Intermediary Bank Account
185DPayments into, and out of, Listed PAYE Intermediary Bank Account
185EPurpose
185FPermitted choices in relation to FATCA agreement
185GObligations related to FATCA agreement: registration
185HObligations related to FATCA agreement: due diligence
185IObligations related to FATCA agreement: information for NZ competent authority
185JObligations related to FATCA agreement: information for third parties
185KInformation provided in form prescribed by Commissioner
185LForeign account information-sharing agreements: anti-avoidance [Repealed]
185MTimeframes not specified
185NRequirements for financial institution
185OApplication of Common Reporting Standard
185PRequirements for persons to provide information to financial institution
185QRequirements and penalties for entities that are not persons
185RForeign account information-sharing agreements: anti-avoidance
[Repealed]
[Repealed]
186Penal tax for evasion of deficient tax [Repealed]
187Penal tax deemed to be of the same nature as deficient tax [Repealed]
188Assessment of penal tax [Repealed]
189Date for payment of penal tax [Repealed]
190Objections to assessments of penal tax [Repealed]
191Recovery of penal tax [Repealed]
192Recovery of penal tax from executors or administrators [Repealed]
193Recovery of penal tax not affected by conviction of taxpayer [Repealed]
194Penal tax for default in making or paying tax deduction [Repealed]
195Penal tax for failure to deduct specified superannuation contribution withholding tax [Repealed]
196Penal tax for default in making or paying resident withholding tax deductions [Repealed]
197Penal tax for default in making or paying deductions of non-resident withholding tax [Repealed]
[Repealed]
198Offences relating to obstruction of departmental functions [Repealed]
199Penalty for failure to furnish returns, etc [Repealed]
200Offence for failure to provide information requested by Commissioner [Repealed]
201Offence for officers and employees of corporate bodies [Repealed]
202Further offences for officers and employees of corporate bodies [Repealed]
203Offence for failure of officers of department to maintain secrecy [Repealed]
204Offence for failure of other persons to maintain secrecy [Repealed]
205Secrecy requirements where information given by department [Repealed]
206Offences relating to tax deductions [Repealed]
207Offences for failure to deduct specified superannuation contribution withholding tax [Repealed]
208Offences relating to resident withholding tax [Repealed]
209Offences for failure to deduct non-resident withholding tax [Repealed]
210Offences relating to dividend withholding payments [Repealed]
211Offences for failure to make deductions [Repealed]
212Offences relating to family support [Repealed]
213Offences in relation to inquiry before a District Court Judge [Repealed]
214Offences in relation to inquiry by Commissioner [Repealed]
[Repealed]
215Proceedings to be taken summarily [Repealed]
216Information may charge several offences [Repealed]
217Information may be laid within 10 years [Repealed]
218Authority to lay information [Repealed]
[Repealed]
219Evidence in proceedings for failure to furnish returns or information [Repealed]
220Evidence of financial or property transactions [Repealed]
[Repealed]
221Penalties for offences [Repealed]
222Penalties for failure to meet various tax obligations [Repealed]
223Publication of names of tax evaders [Repealed]
224Regulations: Inland Revenue Acts generally
225Regulations
225AARegulations: co-operative dairy and marketing companies
225APower to make interim payments of WFF tax credit
225ABOrder in Council amending schedule 18B of Income Tax Act 2007
225BOrder in Council amending Schedule 27
225BAOrder under section 225B is confirmable instrument
225COrder in Council amending Schedule 38 of Income Tax Act 2007
225DRegulations: community housing trusts and companies
226Power to extend time for doing anything under Act
226BBusiness group amnesties
226CSecure credit or debit card payments and fees
226DReportable jurisdictions for CRS standard and Part 11B
226EApplication of changes to CRS standard
227Transitional provisions and savings
227BRegulations providing for transitional exemptions and other matters
227CTransitional provision: voluntary application of employment income information provisions
227DTransitional provision for certain filing requirements of employers
227ETransitional provision: application of investment income information provisions
227EBTransitional provisions: publication requirements related to RWT-exempt status and certain exemption certificates
227FTransitional provisions related to information disclosures
227GTransitional provision related to individuals’ income information
228Commissioner and department
229References to department, etc
Reprint notes

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

 
1 Short Title and commencement

(1)

This Act may be cited as the Tax Administration Act 1994.

(2)

This Act shall come into force on 1 April 1995, and shall, where appropriate, apply with respect to the tax on income derived in the 1995–96 tax year and subsequent years.

(3)

This Act shall also apply with respect to late 1994–95 income years to the extent specified in section YB 7 of the Income Tax Act 1994.

Section 1(2): 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 1(3): inserted, on 10 April 1995, by section 2 of the Tax Administration Amendment Act 1995 (1995 No 24).

Part 1 Purpose and construction

2 Purpose of Act

(1)

The purpose of this Act is to re-enact the administrative provisions contained in the Income Tax Act 1976 and the Inland Revenue Department Act 1974 in a reorganised form.

(2)

The reorganisation of the provisions and the changes of style and language carried out by this Act in relation to the provisions of those Acts are not intended to affect the interpretation or effect of those provisions as they are included in this Act.

(3)

A reference in this Act to the time of commencement of a provision shall be construed as a reference to the time of commencement of the corresponding provision in the Income Tax Act 1976 or the Inland Revenue Department Act 1974.

(4)

[Repealed]

Section 2(4): repealed, on 17 July 2013, by section 107 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

3 Interpretation

(1)

In this Act, unless the context otherwise requires,—

abusive tax position is defined in section 141D(7) for the purposes of Part 9 and section 177C

acceptable tax position means a tax position that is not an unacceptable tax position

accepted software package means a computer program or group of computer programs that is used for business, accounting, tax, or other purposes and is accepted by the Commissioner for use in communicating information to the Commissioner and receiving information from the Commissioner

accident compensation legislation is defined in section 143E(5) for the purposes of that section

accounting period, in section 107, has the same meaning as in section YA 1 of the Income Tax Act 2007

activities undertaken as an airport operator, in section 42, has the meaning given to airport operator activities in section HR 7 of the Income Tax Act 2007

agency is defined in section 18E(6) for the purposes of that section and section 18F

amount payable is defined in section 157(10) for the purposes of that section

applicant is defined in schedule 7, part C, subpart 2, clause 46(2) for the purposes of that clause

applicant information is defined in schedule 7, part C, subpart 2, clause 46(2) for the purposes of that clause

apply, for a mode of communication, has the meaning set out in section 14C

approved advisor group is defined in section 20B(5)

approved credit reporting agency is defined in schedule 7, part C, subpart 1, clause 33(10) for the purposes of that clause

approved organisation is an organisation—

(a)

whose members include natural persons—

(i)

who are subject to a professional code of conduct; and

(ii)

who are subject to a disciplinary process intended to enforce compliance with the code; and

(b)

whose members—

(i)

typically provide trustee services in the course of their business activities:

(ii)

satisfy other criteria acceptable to the Commissioner; and

approved research and development cap means the approved research and development cap described in section 68CD

(c)

that has been approved by the Commissioner for the purposes of this definition

approved research provider means an approved research provider described in section 124ZH

arrangement

(a)

means a contract, agreement, plan or understanding, whether enforceable or unenforceable, including all steps and transactions by which it is carried into effect:

(b)

for the purpose of Part 5A, includes facts that the Commissioner considers are material or relevant as background or context to a private or a product ruling

ask, for a mode of communication, has the meaning set out in section 14B

assessment means—

(a)

an assessment of tax made under a tax law by a taxpayer or by the Commissioner:

(b)

an assessment of a net loss for the purposes of the Income Tax Act 2007:

(c)

an assessment of terminal tax or a refund for the purposes of the Income Tax Act 2007:

(d)

an assessment of a refund due under the Goods and Services Tax Act 1985:

(e)

an amendment by the Commissioner of an assessment

authorised officer is defined in the following clauses for the purposes of that clause:

(a)

schedule 7, part C, subpart 1, clause 25(4):

(b)

schedule 7, part C, subpart 2, clause 41(9):

(c)

schedule 7, part C, subpart 2, clause 43(8):

(d)

schedule 7, part C, subpart 2, clause 45(7)

authorised officer of the Ministry is defined in schedule 7, part C, subpart 2, clause 44(6) for the purposes of that clause

authorised officer of the Police is defined in schedule 7, part C, subpart 2, clause 44(6) for the purposes of that clause

award is defined in section 130(6) for the purposes of that section

bank is defined in section 157(10) for the purposes of that section

bank account means, for a person, the identifying number of an account—

(a)

that the person holds with a registered bank, or with a licensed NBDT as defined in section 4 of the Non-bank Deposit Takers Act 2013; and

(b)

for which the relevant reporting entity, under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (the Act), has obtained identity information and completed verification of identity in accordance with the Act, if customer due diligence is required under that Act for the person

base amount has the same meaning as in section YA 1 of the Income Tax Act 2007

basis of exemption, in section 208(1)(f), is the basis of exemption referred to in section 32E(2)

beneficiary is defined in schedule 7, part C, subpart 2, clause 41(9) for the purposes of that clause

beneficiary information is defined in schedule 7, part C, subpart 2, clause 41(9) for the purposes of that clause

bill of exchange, in section 144, means a bill of exchange within the meaning of the Bills of Exchange Act 1908; and includes a promissory note within the meaning of that Act, other than a bank note

binding ruling means any—

(a)

public ruling made under section 91D:

(b)

private ruling made under section 91E:

(c)

product ruling made under section 91F:

(d)

status ruling made under section 91GA

business is defined in section 152(18) for the purposes of that section

business group amnesty means an amnesty declared by the Commissioner under section 226B

challenge means—

(a)

to commence proceedings under Part 8A challenging a disputable decision; or

(ab)

to commence proceedings under section 89K(6) challenging a refusal to issue a notice; or

(b)

the proceedings,—

as the context requires

challenge notice means a notice issued by the Commissioner in accordance with section 89P

chief executive is defined in the following clauses for the purpose of that clause:

(a)

schedule 7, part C, subpart 1, clause 35(4):

(b)

schedule 7, part C, subpart 2, clause 43(8)

civil penalty means—

(a)

a late filing penalty; or

(b)

a late payment penalty; or

(c)

a shortfall penalty; or

(cb)

a promoter penalty; or

(cc)

a penalty under section 142H or 142I; or

(d)

a non-electronic filing penalty; or

(e)

a civil penalty under section 215 of the KiwiSaver Act 2006

collective agreement is defined in section 130(6) for the purposes of that section

combined tax and earner-related payment

(a)

unless paragraph (b) applies, has the same meaning as in section YA 1 of the Income Tax Act 2007:

(b)

is defined in section 167(4) of this Act for the purposes of that section

commercial production, in section 91(1)(d), has the same meaning as in section YA 1 of the Income Tax Act 2007

Commission is defined in schedule 7, part C, subpart 1, clause 35(4) for the purposes of that clause

Commissioner of Inland Revenue, or Commissioner, means the Commissioner of Inland Revenue appointed or deemed to have been appointed under this Act; and includes any person for the time being authorised to exercise or perform any of the powers, duties, or functions of the Commissioner

Commissioner-set instalment date is defined in section 139C for the purposes of that section

Commissioner’s official opinion

(a)

means, for a taxpayer,—

(i)

an opinion of the Commissioner concerning the tax affairs of the taxpayer communicated by the Commissioner after all information relevant to forming the opinion has been provided to the Commissioner, if that information is correct:

(ii)

a finalised official statement of the Commissioner notifying the taxpayer, if it specifically applies to the taxpayer’s situation:

(b)

does not include a private binding ruling

Commissioner’s statement of position means the statement of position that the Commissioner issues pursuant to a disclosure notice; and includes any additional information the Commissioner provides in respect of the statement under section 89M(8) or section 89M(11)

company is defined in schedule 7, part C, subpart 1, clause 35(4) for the purposes of that clause

competent authority

(a)

has the meaning provided in a double tax agreement or in a tax recovery agreement; and

(b)

includes the Commissioner

competent objection, for the purposes of Part 8 and in relation to a person, being a taxpayer, and to any assessment, means an objection made by the person, to the assessment, in accordance with section 126; but does not include any non-qualifying objection

consideration, in section 91, has the same meaning as in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007

contested act of assistance is defined in section 173B

contract payment, for the purpose of section 141AA, has the meaning given by section YA 1 of the Income Tax Act 2007

co-operative company, in section 64, has the same meaning as in section YA 1 of the Income Tax Act 2007

Corporation is defined in schedule 7, part C, subpart 2, clause 41(9) for the purposes of that clause

correct tax position means the correct tax position established under 1 or more tax laws

credit report is defined in schedule 7, part C, subpart 1, clause 33(11) for the purposes of that clause

CRS applied standard means the CRS standard as modified by section 185O for the determination of requirements under this Act

CRS publication means the Standard for Automatic Exchange of Financial Account Information in Tax Matters, published by the Organisation for Economic Co-operation and Development

CRS standard means the Common Standard on Reporting and Due Diligence for Financial Account Information, as amended from time to time, which is a standard—

(a)

developed by the Organisation for Economic Co-operation and Development and the Group of Twenty countries; and

(b)

agreed by the Council for the Organisation for Economic Co-operation and Development on 15 July 2014; and

(c)

contained in Part IIB of the CRS publication

date interest starts is defined in section 120C for the purposes of Part 7

day of determination of final liability

(a)

for the purposes of Part 8, means,—

(i)

where the Commissioner receives from the taxpayer a notice of the withdrawal by the taxpayer of the objection to an assessment, the day on which the Commissioner receives that notice:

(ii)

where the objection to an assessment is deemed to be withdrawn under subsection (8) of section 136, the day following the expiry of the period referred to in subsection (5) or, where appropriate, subsection (12) of that section:

(iii)

where the objection to an assessment is otherwise deemed to be withdrawn by or under this Act, the expiry of the period of 2 calendar months following the day on which the objection is deemed to be withdrawn:

(iv)

where the objection is determined by a Taxation Review Authority and not by a court, the day on which the Taxation Review Authority determines the objection:

(v)

where the objection is determined as a result of proceedings taken in a court, whether or not by way of appeal, the day on which the objection is finally determined, whether in those proceedings or, as the case may be, on an appeal:

(vi)

where the taxpayer does not, within the period of 2 months immediately succeeding the date on which the notice of disallowance of the taxpayer’s objection is given to the taxpayer by or on behalf of the Commissioner, by notice to the Commissioner, require—

(A)

that the objection be heard and determined by a Taxation Review Authority; or

(B)

the Commissioner to state a case for the opinion of the High Court, specifying in the notice the registry of that court in which the taxpayer requires the case to be filed,—

the day on which there expires that period of 2 months:

(vii)

where, and to the extent that, an objection is allowed by the Commissioner, the day on which the notice of that allowance (to that extent) is given to the taxpayer by the Commissioner:

(b)

for the purposes of Part 8A, means—

(i)

the day on which the Commissioner is notified by the disputant that the disputant is discontinuing a challenge:

(ii)
[Repealed]

(iii)

if a challenge is determined by a Taxation Review Authority in its general jurisdiction, and not by a court, the day on which the Authority determines the challenge:

(iv)

if a challenge is determined by a court, whether or not by way of appeal, the day on which the challenge is finally determined, whether in those proceedings or in a subsequent appeal:

(v)

to the extent the Commissioner concedes a challenge, the day on which the Commissioner notifies the disputant of the concession

decision, for the purposes of the definition of disputable decision, includes the making, giving, or exercising of a discretion, judgment, direction, opinion, approval, consent, or determination by the Commissioner

deferrable tax, for a person who is a taxpayer or disputant, means—

(a)

an amount of tax, assessed under a tax law as payable by the person, in relation to which the person makes a competent objection under Part 8 or that the person challenges under Part 8A:

(b)

goods and services tax, payable (as defined in section 20A(1) of the Goods and Services Tax Act 1985) by the person on a due date, in relation to which the person makes a competent objection under Part 8 or that the person challenges under Part 8A:

(c)

an amount of tax assessed under a tax law as payable by the person and described in section RP 17B(3)(bb) of the Income Tax Act 2007

department means the Inland Revenue Department

disclosure notice means a disclosure notice issued by the Commissioner to a disputant under section 89M

discovery obligation means an order of a court or Taxation Review Authority, or notice of discovery in proceedings before a court or Authority, requiring the disclosure of information to the Commissioner in relation to proceedings before the court or Authority

discretion is defined in section 91B for the purposes of Part 5A

disposition, in section 65, has a meaning corresponding to paragraph (e) of the definition of dispose in section YA 1 of the Income Tax Act 2007

disputable decision means—

(a)

an assessment:

(b)

a decision of the Commissioner under a tax law, except for a decision—

(i)

to decline to issue a binding ruling under Part 5A; or

(ii)

that cannot be the subject of an objection under Part 8; or

(iii)

that cannot be challenged under Part 8A; or

(iv)

to issue a Commissioner’s notice of proposed adjustment under section 89B, a Commissioner’s disclosure notice or statement of position under section 89M, or a challenge notice

disputant means a person—

(a)

who may issue a notice of proposed adjustment to the Commissioner; or

(b)

to whom the Commissioner issues a notice of proposed adjustment or an assessment; or

(c)

who may challenge a disputable decision—

under a tax law

disputant’s statement of position means the statement of position that a disputant provides under section 89M(6) in response to a disclosure notice; and includes any additional information the disputant provides in respect of the statement under section 89M(11)

disqualifying offence is defined in section 141FB(3) for the purpose of section 141FB

disqualifying penalty is defined in section 141FB(3) for the purpose of section 141FB

dividend treated as interest, in sections 25 and 51 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007

document means—

(a)

a thing that is used to hold, in or on the thing and in any form, items of information:

(b)

an item of information held in or on a thing referred to in paragraph (a):

(c)

a device associated with a thing referred to in paragraph (a) and required for the expression, in any form, of an item of information held in or on the thing

due date means the last day on which a taxpayer is able—

(a)

to pay tax; or

(b)

to provide a tax return; or

(c)

to provide a tax form; or

(d)

to do any other thing under a tax law—

before being liable to pay a penalty or (in the case of paragraph (a)) interest under Part 7

earnings as a self-employed person is defined in schedule 7, part C, subpart 2, clause 42(3) for the purposes of that clause

earnings as a shareholder-employee is defined in schedule 7, part C, subpart 2, clause 42(3) for the purposes of that clause

earnings-related compensation is defined in schedule 7, part C, subpart 2, clause 41(9) for the purposes of that clause

employee

(a)

is defined in section 23L(6) for the purposes of that section:

(b)

is defined in section 143E(5) for the purposes of that section

employer

(a)

in section 47, has the same meaning as in paragraphs (c) and (d) of the definition of that term in section YA 1 of the Income Tax Act 2007:

(b)

is defined in schedule 7, part C, subpart 2, clause 42(3) for the purposes of that clause

employment income information is defined in section 23C for the purposes of subpart 3C, sections 23, 36, 47, 80D, 124Q, 139A, 139AA(4), 141AA, 141ED, 142, 142G, and 227C, and schedules 3 and 4

encumbrance, in respect of an estate or interest in land, means any trust, contract, easement, condition, or contingency affecting the same, and any restriction, however imposed, on the owner’s power of user, alienation, or disposition

ESS deferral date has the meaning given by section CE 2(9) of the Income Tax Act 2007

exceptional circumstance

(a)

is defined in section 89K(3) for the purposes of that section:

(b)

is defined in section 89L(3) for the purposes of that section:

(c)

is defined in section 138D(2) for the purposes of that section

exempt person is defined in section 53(1) for the purposes of that section and section 27(2)

exploratory well, in section 91(1)(e), has the same meaning as in section YA 1 of the Income Tax Act 2007

exploratory well expenditure, in section 91(1), has the same meaning as in section YA 1 of the Income Tax Act 2007

family notice of entitlement, in relation to any person, means a notice issued by the Commissioner under section 80KD for the estimated entitlement of the person to a tax credit under the family scheme

family scheme has the same meaning as in section YA 1 of the Income Tax Act 2007

family trust is defined in section 173M(5) for the purpose of that section

FATCA agreement means the Agreement between the Government of New Zealand and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA, commonly known as the intergovernmental agreement, which was brought into force for New Zealand by the Double Tax Agreements (United States of America—FATCA) Order 2014 (LI 2014/209), as amended from time to time

final account, for an individual and a tax year, is defined in section 22D(6) for the purposes of Part 3, subpart 3B, sections 4A, 33, 37, 38, 42C, 89D, 106, 110, and 143, and the definitions of tax return and taxpayer’s tax position

fines defaulter is defined in schedule 7, part C, subpart 2, clause 43(8) for the purposes of that clause

fines defaulter information is defined in schedule 7, part C, subpart 2, clause 43(8) for the purposes of that clause

first payment period, in section 47 and 173, has the same meaning as in section YA 1 of the Income Tax Act 2007

FMA means the Financial Markets Authority established under Part 2 of the Financial Markets Authority Act 2011

foreign account information-sharing agreement has the same meaning as in section YA 1 of the Income Tax Act 2007

fringe benefit, in section 22, has the meaning given by section CX 2 of the Income Tax Act 2007

full and complete inspection

(a)

includes use as evidence in court proceedings:

(b)

does not include removal to make copies under sections 17C and 17D

gift-exempt body, in sections 18K, 32, and 58, means—

(a)

any society, institution, association, organisation, trust, or fund specifically named in Schedule 32 of the Income Tax Act 2007; or

(b)

any other person issued with an RWT exemption certificate under section 32E as a result of an application made claiming the basis for exemption set out in section 32E(2)(k) or (l), in relation to any tax year in which such person holds the certificate

government agency, in section 6, includes any department or Crown entity (as those terms are defined in the Public Finance Act 1989) and any public authority (as defined in the Income Tax Act 2007)

government screen production payment means a payment that—

(a)

is in the nature of a large budget screen production grant, post-production digital and visual effects grant, or New Zealand screen production incentive; and

(b)

is authorised by the New Zealand Film Commission in relation to a company that—

(i)

is resident in New Zealand:

(ii)

has a permanent establishment in New Zealand

GST means goods and services tax

GST payable has the meaning given to tax payable by section 2 of the Goods and Services Tax Act 1985

GST ratio has the same meaning as in section YA 1 of the Income Tax Act 2007

hearing authority means—

(a)

a Taxation Review Authority; or

(b)

the High Court

income other than reportable income, for the purposes of Part 3, subpart 3B and the definition of tax position, has the same meaning as other income

income tax is defined in section 157(10) for the purposes of that section

incremental late payment penalty means a late payment penalty imposed under section 139B(2)(b)

individual, for a person, is defined in section 22D(1) of the Tax Administration Act 1994 for the purposes of Part 3, subpart 3B, sections 22, 33, 37, 38, 42C, 89D, 92, 106, 110, 143, and 227G, and schedule 8, and the definitions of final account, pre-populated account, tax return, and taxpayer’s tax position

inflation-indexed instrument has the same meaning as in section YA 1 of the Income Tax Act 2007

inform, for a mode of communication, has the meaning set out in section 14B

information, for the purpose of Part 11B, includes a self-certification

information demand means a notice under section 17B

information holder is defined in section 20B(1) for the purposes of sections 20B to 20F

initial late payment penalty means a late payment penalty imposed under section 139B(2)(a)

Inland Revenue Acts means the Acts specified in Schedule 1 of this Act, and includes any Acts (whether repealed or not) that before the commencement of this Act were specified in Schedule 1 of the Inland Revenue Department Act 1974

instalment date, in sections 120KB to 120KE, has the same meaning as in section YA 1 of the Income Tax Act 2007

integrity of the tax system is defined in section 6(2)

interest concession provisional taxpayer is defined in section 120KBB(4) for the purposes of Part 7

interest instalment date has the same meaning as in section YA 1 of the Income Tax Act 2007

interest liability period is defined in section 121 for the purposes of that section

interest paid to a taxpayer is defined in section 120C for the purposes of Part 7

interest period is defined in section 120C for the purposes of Part 7

issuing officer is defined in section 17D(6) for the purposes of that section

large multinational group, for an income year or a period set by the Commissioner under section 78G, means a consolidated accounting group that, in the income year or period,—

(a)

has a member resident in New Zealand or income with a source in New Zealand; and

(b)

has a member resident in a country or territory other than New Zealand; and

(c)

in the preceding income year or period, has annual consolidated group revenue equal to or exceeding the exemption threshold referred to in paragraph 5.53 of the OECD transfer pricing guidelines

late filing penalty means a civil penalty imposed under section 139A or 139AAA for not providing on time a tax return described in section 139A(1) or 139AAA(1), as applicable

late payment penalty means—

(a)

a civil penalty imposed under section 139B for not paying a tax calculated or assessed as payable under a tax law on time; and

(b)

for sections 157, 183A, and 183D includes:

(i)
[Repealed]

(ii)
[Repealed]

(iii)
[Repealed]

(iv)
[Repealed]

(v)

interest on unpaid totalisator duty under section 8 of the Gaming Duties Act 1971 for all betting profits that must be calculated under section 4 of that Act:

(vi)

interest on unpaid racing duty under section 12 of the Gaming Duties Act 1971 for lotteries drawn:

(vii)

interest on unpaid gaming machine duty under section 12F of the Gaming Duties Act 1971 for dutiable games played by means of gaming machines:

(viii)

interest on unpaid casino duty under section 12Q of the Gaming Duties Act 1971 for casino wins

legal personal representative is defined in schedule 7, part B, clause 15(2) for the purposes of that clause

legal practitioner is defined in section 20 for the purposes of that section

life insurer, in section 112, has the same meaning as in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007

maintain, for a financial institution to which the CRS applied standard or the FATCA agreement applies in relation to a financial account, includes,—

(a)

if the financial account is a custodial account, holding custody over the assets in the financial account, including by holding assets in street name for an account holder in the financial institution:

(b)

if the financial account is a depository account, having an obligation to make payments with respect to the financial account, other than as agent for another financial institution:

(c)

if the financial account is an equity or debt interest, being the financial institution in which the interest is held:

(d)

if the account is a cash value insurance contract or an annuity contract, having an obligation to make payments with respect to the contract

Maori authority distribution penalty tax means tax payable under section 140CB

Minister means the Minister of Finance

Ministry is defined in schedule 7, part C, subpart 2, clause 44(6) for the purposes of that clause

natural person

(a)

does not include a natural person who is acting in the capacity of trustee:

(b)

for the purposes of sections 177 and 177A, includes a natural person who is acting in the capacity of trustee

new provisional taxpayer means a person who has an initial provisional tax liability as described in section YA 1 of the Income Tax Act 2007

nominated person means a person who—

(a)

is nominated under section 124F by another person to act on their behalf in relation to—

(i)

their tax affairs:

(ii)

their social policy entitlements and obligations; and

(b)

is treated by the Commissioner as a nominated person; and

(c)

does not later have their status as a nominated person disallowed by the Commissioner

non-exempt person is defined in section 53(1) for the purposes of that section and section 27

non-filing taxpayer, for a person and a tax year, means—

(a)

a person whose only income having a source in New Zealand for the tax year is a schedular payment derived in their capacity as a non-resident entertainer and who chooses not to file a return of income for the tax year; or

(b)

a person who for the tax year, derives only non-resident passive income referred to in section RF 2(3) of the Income Tax Act 2007; or

(c)

a person whose only income having a source in New Zealand for the tax year is a payment derived in their capacity as a non-resident seasonal worker

non-qualifying objection, for the purposes of Part 8 and in relation to a person, being a taxpayer, and to any assessment, means an objection made by the person, to the assessment, in accordance with section 126 where, and to the extent that, any ground of objection stated by the person is that—

(a)

the return of income furnished by the taxpayer or the other particulars supplied together with the return of income, being the return and the other particulars from and by reference to which the assessment has been made, is deficient or, as the case may be, are deficient or insufficient; or

(b)

the assessment has been made, under section 106, in the absence of the return of income or the particulars from or by reference to which, had that return of income or those particulars been furnished to the Commissioner, the assessment would have been made

(c)
[Repealed]

non-resident seasonal worker has the meaning given in section YA 1 of the Income Tax Act 2007

notice, for an item of information, means the form or manner in which the item is notified or communicated, as described in section 14C or 14D, as appropriate

notice of proposed adjustment means a notice of proposed adjustment in the prescribed form

(a)

issued by the Commissioner to a disputant under section 89B; or

(b)

issued by a disputant to the Commissioner under either section 89D or section 89DA

notify

(a)

means to give notice; and

(b)

for a mode of communication, has the meaning set out in section 14C or 14D, as appropriate

obvious error is defined in section 6G for the purposes of Part 2, subpart 2B

officer, for the purposes of sections 89C, 141F, 141G, 142C, and 147 and the definition of taxpayer in section 157(10), in relation to a corporate body, includes—

(a)

a director or secretary or other statutory officer of the corporate body:

(b)

a receiver or a manager of any property of the corporate body, or a person having powers or responsibilities, similar to those of such a receiver or manager, in relation to the corporate body:

(c)

a liquidator of the corporate body

officer of the department includes any person employed in the service of the department and any person employed in the service of the Government of any overseas country or territory who is for the time being attached or seconded to the department

offshore payment is defined in section 17F(7) for the purposes of that section

offshore person means,—

(a)

for an individual,—

(i)

a New Zealand citizen who is outside New Zealand and has not been in New Zealand within the last 3 years:

(ii)

a person who holds a residence class visa granted under the Immigration Act 2009, and who is outside New Zealand and has not been in New Zealand within the last 12 months:

(iii)

a person who is not a New Zealand citizen and who does not hold a residence class visa granted under the Immigration Act 2009:

(b)

for a body corporate or an unincorporated body of persons, including a trust or a unit trust, a person who would be an overseas person under section 7(2)(b) to (f) of the Overseas Investment Act 2005, treating references to an overseas person or persons in that section as including a person or persons described in paragraph (a) of this definition

on time, for the purposes of performing a tax obligation, means—

(a)

except if paragraph (b) applies, on or before the relevant due date:

(b)

if the Commissioner sets a new due date for performing the tax obligation, on or before the new due date

other income is defined in section 22D(4) for the purposes of Part 3, subpart 3B, and section 141JA, and schedule 8

outstanding tax, in sections 139BA, 176, 177, 177A, 177B and 177C, means tax that is payable before or after a due date

parental leave is defined in schedule 7, part C, subpart 2, clause 46(2) for the purposes of that clause

passive income, in the application of the CRS applied standard to a person or entity for a period, means an amount that is not income from a transaction entered into in the ordinary course of the business of a dealer in financial assets and that is—

(a)

a dividend:

(b)

interest:

(c)

income equivalent to interest:

(d)

rent or a royalty, other than rent or a royalty derived in the active conduct of a business conducted, partly or wholly, by employees of the person or entity:

(e)

an annuity:

(f)

for financial assets that give rise to amounts included under paragraphs (a) to (e), the amount by which gains from the sales or exchanges of the financial assets in the period exceed losses from the sales or exchanges:

(g)

the amount by which gains from the transactions in financial assets in the period exceed losses from the transactions:

(h)

the amount by which gains from the foreign currency transactions in the period exceed losses from the transactions:

(i)

the amount by which gains from the swaps in the period exceed losses from the swaps:

(j)

an amount received under a cash value insurance contract

payday in subpart 3C and schedule 4, means the day on which an employer makes a PAYE income payment to an employee

PAYE period means first payment period or second payment period, as applicable

payment, in sections 67 and 120U, has a corresponding meaning to paragraph (a) of the definition of pay in section YA 1 of the Income Tax Act 2007

payroll software is defined in section 23P for the purposes of that section and section 23F

period of deferral, in respect of deferrable tax, means the period that starts on the later of—

(a)

the day on which the notice of an assessment of tax, to which a competent objection is made under Part 8 or in relation to which proceedings challenging the assessment are issued under Part 8A, is given to the taxpayer or the Commissioner; and

(b)

the day that immediately succeeds the due date for payment of the tax,—

and ends at the expiry of the day that, in relation to the deferrable tax, is the day of determination of final liability

permit area, in section 91(1)(d), has the same meaning as in section YA 1 of the Income Tax Act 2007

permitted disclosure is defined in section 16C(5) for the purposes of subpart 3A and schedule 7

personal information is defined in schedule 7, part C, subpart 2, clause 45(7) for the purposes of that clause

petroleum mining operations, in section 91, has the same meaning as in section YA 1 of the Income Tax Act 2007

petroleum permit, in section 91 of this Act, means—

(a)

a petroleum permit under section YA 1 of the Income Tax Act 2007:

(b)

a replacement permit under section YA 1 of that Act

policyholder net loss, in section 112 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007

pre-populated account, for an individual and a tax year, is defined in section 22D(5) for the purposes of Part 3, subpart 3B, sections 4A, 80KM, and 106, and section CX 27 of the Income Tax Act 2007

prescribed means prescribed by regulations under this Act or the Income Tax Act 2007 or by the Commissioner

primary employment earnings, for an employee and for a pay period, means a PAYE income payment that is not a schedular payment or an extra pay, when the payment meets one of the following requirements:

(a)

the payment is derived by the employee in the pay period from 1 employer:

(b)

the payment is the largest payment derived by the employee in the pay period, if the employee derives payments in the period from 2 or more employers:

(c)

the payment is derived in the pay period and is of the same amount as another payment that the employee chooses, if the employee derives payments in the period from 2 or more employers and 2 or more of the payments are of the same amount

private domestic worker is defined in schedule 7, part C, subpart 2, clause 42(3) for the purposes of that clause

private dwelling is defined in section 17(5) for the purposes of that section and section 17D

proceedings means proceedings commenced before a hearing authority under Part 8 or Part 8A; and includes a document that a tax law requires to be filed with a hearing authority, or to be served on a person, in connection with the proceedings

professional trustee, in section 43B, means a person whose profession, employment, or business is or includes acting as a trustee or investing money on behalf of others

promoter is defined in section 141EC

property, in section 90, has the same meaning as in paragraph (b) of the definition of that term in section YA 1 of the Income Tax Act 2007

property or documents is defined in section 17(5) for the purposes of that section and sections 16 and 16B

proposed adjustment means—

(a)

an adjustment or amendment the Commissioner or a disputant proposes in respect of 1 or more disputable decisions; or

(b)

the way the Commissioner proposes to treat differently a tax position or tax positions taken by a disputant in 1 or more tax returns,—

for the purposes of 1 or more return periods; and, where the context permits, an adjustment is to include a proposed adjustment

proscribed question means—

(a)

whether a fact is correct or exists:

(b)

what is a person’s purpose or intention, for the purpose of any provision of the Income Tax Act 2007 that expressly refers to a person’s purpose or intention:

(c)

what is the value of a thing:

(d)

what is commercially acceptable practice, for the purposes of any provision of that Act that expressly refers to commercially acceptable practice:

(e)

a question related to research and development tax credits under subpart LY of the Income Tax Act 2007

provider of digital services means a person who provides digital services to enable another person who is a user of the services to communicate information to, and receive information from, the Commissioner

provisional tax associate is defined in section 120KBB(4) for the purposes of Part 7

provisional tax interest avoidance arrangement is defined in section 120KBB(4) for the purposes of Part 7

provisional tax paid is defined in section 139C

provisional tax payable is defined in section 139C

provisional taxpayer means a person who is liable to pay provisional tax under section RC 3 of the Income Tax Act 2007

public services is defined in section 18E(5) for the purposes of that section and sections 16B and 18F

qualifying individual is defined in section 22D(2) for the purposes of Part 3, subpart 3B, sections 4A, 22, and 120C, in the definition of date interest starts, paragraph (a), and schedule 8

ratio instalment date has the same meaning as in section YA 1 of the Income Tax Act 2007

reconciliation statement means a reconciliation statement under section 49

record

(a)

is defined in section 152(18) for the purposes of that section:

(b)

is defined in section 22(7) for the purposes of that section and section 26

record holder is defined in section 220(18) for the purposes of that section and section 26

registered person has the meaning given by section 2(1) of the Goods and Services Tax Act 1985

registration Act is defined in section 169(11) for the purposes of that section

reject, for the purposes of Parts 4A and 8A, means to reject something in whole or in part

relative is defined in section 173M(5) for the purpose of that section

relief company means, in relation to a taxpayer, a company in which—

(a)

the taxpayer owns 50% or more of the shares:

(b)

the taxpayer and 1 other person jointly own 50% or more of the shares:

(c)

the taxpayer is a shareholder-employee, and the company satisfies paragraphs (a) and (c) of the definition of close company in section YA 1 of the Income Tax Act 2007

relinquishment, in section 91, has the same meaning as in section YA 1 of the Income Tax Act 2007

reportable income is defined in section 22D(3) for the purposes of this Act and the Income Tax Act 2007

reportable unpaid tax is defined in schedule 7, part C, subpart 1, clause 33(12) for the purposes of that clause

representative means a person who—

(a)

is eligible under section 124D(2) to act as a representative; and

(b)

is approved by the Commissioner as a representative; and

(c)

does not later have their approval of representative status disallowed by the Commissioner

request, for a mode of communication, has the meaning set out in section 14B

resident foreign trustee means a person who,—

(a)

either alone or jointly with another person, acts as a trustee of a foreign trust; and

(b)

is resident in New Zealand within the meaning of section YD 1, YD 2, or YD 3 (excluding section YD 2(2)) of the Income Tax Act 2007

residual income tax

(a)

is defined in section 120KB(4) for the purposes of Part 7:

(b)

for the purposes of any other provision of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007

response period is defined in section 89AB

responsible department is defined in schedule 7, part C, subpart 2, clause 46(2) for the purposes of that clause

restricted information, in sections 87 and 205, means any information that the Commissioner has obtained under the Inland Revenue Acts, including all Acts (whether repealed or not) at any time administered by or in the department, or arising out of such other functions as may from time to time have been lawfully conferred on the Commissioner

return period means—

(a)

the period covered by a tax return, or which would be covered by a tax return if one were provided:

(b)

for a tax return that relates to a transaction, the time within which the transaction must be returned

revenue information is defined in section 16C(2) for the purposes of Part 3, subpart 3A and schedule 7

revenue law is defined in section 16C(1) for the purposes of Part 3, subpart 3A and schedule 7

revenue officer is defined in section 16C(4) for the purposes of Part 3, subpart 3A

RWT exemption certificate has the same meaning as in section YA 1 of the Income Tax Act 2007

RWT rate, for a person and resident passive income, means the basic rate for RWT given by the Income Tax Act 2007, in Schedule 1, Part D, for the person and the resident passive income

second payment period, in sections 47 and 173(1)(b), has the same meaning as in section YA 1 of the Income Tax Act 2007

secondary employment earnings, for an employee and for a pay period, means a PAYE income payment that—

(a)

is derived by the employee in the pay period from an employer; and

(b)

is not—

(i)

a payment of primary employment earnings; or

(ii)

a schedular payment; or

(iii)

an extra pay

security, for the purposes of section 7A, means a security given to the Commissioner to secure the performance of a tax obligation, and includes a mortgage or charge or other encumbrance over, or pledge of, an asset or right, and a guarantee or indemnity

self-employed person is defined in schedule 7, part C, subpart 2, clause 42(3) for the purposes of that clause

sensitive revenue information is defined in section 16C(3) for the purposes of Part 3, subpart 3A and schedule 7

serious threat is defined in section 18J(2) for the purposes of that section

sex offence is defined in schedule 7, part C, subpart 2, clause 44(6) for the purposes of that clause

shortfall penalty means a penalty imposed under any of sections 141AA to 141K for taking an incorrect tax position or for doing or failing to do anything specified or described in those sections

social security agreement is defined in schedule 7, part C, subpart 2, clause 45(7) for the purposes of that clause

standard-cost household service means a service that is a standard-cost household service under a determination that is made by the Commissioner under section 91AA

START tax type means—

(aa)

income tax:

(a)

GST:

(ab)

WFF tax credits:

(ac)

tax credits under section 41A:

(b)

FBT:

(c)

RWT:

(d)

NRWT:

(e)

approved issuer levy:

(f)

RLWT:

(g)

gaming-machine duty:

(h)

income tax liability of portfolio investment entities to which section HM 42 or HM 43 of the Income Tax Act 2007 applies

status ruling means a ruling made under section 91GA

student allowance means an allowance paid under regulations made under section 303 of the Education Act 1989

tax

(a)

means—

(i)

a tax, levy, or duty of any type imposed by a tax law, regardless of how the tax, levy, or duty is described:

(ii)

an amount deemed by a tax law to be a tax, levy, or duty:

(iii)

any other amount payable to the Commissioner under a tax law, including:

(A)
[Repealed]

(B)

an amount imposed under section 157 of this Act or payable under section 43 of the Goods and Services Tax Act 1985:

(C)

an amount payable by a payer (as defined in section 153 of the Child Support Act 1991) under Part 10 of the Child Support Act 1991:

(CB)

an amount required to be deducted under subpart 1 of Part 3 of the KiwiSaver Act 2006:

(CC)

an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that relates to a compulsory employer contribution:

(CD)

an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of the KiwiSaver Act 2006:

(D)

a salary or wage deduction (as defined in section 4(1) of the Student Loan Scheme Act 2011), or an amount recovered in accordance with section 193 of that Act:

(iv)

a credit of tax under a tax law:

(v)

a tax of the general character described in any of paragraphs (i) to (iv)—

(A)

that is imposed on or payable by a taxpayer in a country or territory other than New Zealand; or

(B)

that is relevant under a tax law for the purposes of determining a tax position:

but does not include—

(vi)

interest imposed under Part 7:

(vii)

subject to paragraph (b), a civil penalty:

(viii)

an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that does not relate to a compulsory employer contribution:

(ix)

financial support (as defined in section 2(1) of the Child Support Act 1991):

(x)

an end-of-year repayment obligation or an overseas-based repayment obligation (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011):

(xi)
[Repealed]

(xii)

is a tax prescribed in section 173D:

(xiii)

the amount of a subsidy payable under section RP 4 of the Income Tax Act 2007 to a listed PAYE intermediary:

(xiv)

a fee described in section 226C:

(ab)

for the purposes of the application of this Act in relation to a regulation made under section CV 8 of the Income Tax Act 2007, includes an Australian wine producer rebate:

(b)

for the purposes of section 4A and Parts 7, 8, 8A, 9, 10, and 11, also includes a civil penalty:

(c)

for the purposes of sections 6, 6A, and 6B, includes—

(i)

revenue collected under, entitlements arising from, or amounts paid or payable under the Inland Revenue Acts; and

(ii)

loan interest charged on a loan balance (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011); and

(iii)

contributions administered by the Commissioner under the KiwiSaver Act 2006:

(ca)

for the purpose of Part 10B, includes—

(i)

financial support, as defined in section 2(1) of the Child Support Act 1991; and

(ii)

a repayment obligation, as defined in section 4(1) of the Student Loan Scheme Act 2011:

(iii)
[Repealed]

(cb)

for the purposes of sections 156 to 165, includes a combined tax and earner-related payment:

(d)

for the purpose of sections 176, 177, and 177A to 177D, means—

(i)

a tax, levy or duty of any type imposed by a tax law, regardless of how the tax, levy or duty is described:

(ii)

an amount deemed by a tax law to be a tax, levy or duty:

(iii)

any other amount payable to the Commissioner under a tax law, including:

(A)
[Repealed]

(B)

an amount imposed under section 157 of this Act or payable under section 43 of the Goods and Services Tax Act 1985:

(C)

an amount payable by a payer, as defined in section 153 of the Child Support Act 1991, under Part 10 of that Act:

(CB)

an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that relates to a compulsory employer contribution:

(CC)

an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of the KiwiSaver Act 2006:

(D)

a salary or wage deduction (as defined in section 4(1) of the Student Loan Scheme Act 2011) or an amount recovered in accordance with section 193 of that Act:

(iv)

a tax prescribed in section 173D:

(v)

interest imposed under Part 7:

(vi)

a civil penalty:

but does not include—

(vii)
[Repealed]

(viii)

financial support, as defined in section 2(1) of the Child Support Act 1991:

(viiib)

an amount of short payment under Part 3, subpart 3 of the KiwiSaver Act 2006 that does not relate to a compulsory employer contribution:

(ix)

an end-of-year repayment obligation or an overseas-based repayment obligation (as those terms are defined in section 4(1) of the Student Loan Scheme Act 2011)

tax advice document is defined in section 20B(3)

tax advisor is defined in section 20B(4)

tax agent means a person who—

(a)

is eligible under section 124C(3) to be a tax agent; and

(b)

is listed by the Commissioner as a tax agent; and

(c)

is not later removed by the Commissioner from the list of tax agents

tax code is defined in section 24B(1)

tax contextual information is defined in section 20F(3)

tax file number means an identification number that the Commissioner allocates to a person

tax form means a form or document a taxpayer is required by a tax law—

(a)

to complete; and

(b)

to provide to a person other than the Commissioner

tax law means—

(a)

a provision of the Inland Revenue Acts or an Act that an Inland Revenue Act replaces:

(b)

an Order in Council or a regulation made under another tax law:

(c)

a non-disputable decision:

(d)

in relation to an obligation to provide a tax return or a tax form, also includes a provision of the Accident Rehabilitation and Compensation Insurance Act 1992 or a regulation made under that Act or the Accident Insurance Act 1998 or a regulation made under that Act or the Accident Compensation Act 2001 or a regulation made under that Act

tax paid is defined in section 120C for the purposes of Part 7

tax payable is defined in section 120C for the purposes of Part 7

tax position means a position or approach with regard to tax under 1 or more tax laws, including without limitation a position or approach with regard to

(a)

a liability for an amount of tax, or the payment of an amount of tax:

(b)

an obligation to deduct or withhold an amount of tax, or the deduction or withholding of an amount of tax:

(c)

a right to a tax refund, or to claim or not to claim a tax refund:

(d)

a right to a credit of tax, or to claim or not to claim a credit of tax:

(e)

the provision of a tax return, or the non-provision of a tax return:

(f)

the derivation of an amount of income or exempt income or a capital gain, or the inclusion or non-inclusion of an amount in income:

(g)

the incurring of an amount of expenditure or loss, or the allowing or denying as a deduction of an amount of expenditure or loss:

(h)

the availability of a tax loss component or loss balance, or the use of a tax loss component or loss balance:

(i)

the attaching of a credit of tax, or the receipt of or lack of entitlement to receive a credit of tax:

(j)

the balance of a tax account or memorandum account of any type or description, or a debit or credit to such an account:

(k)

the estimation of the provisional tax payable:

(kb)

the use of the AIM method for provisional tax and the software product of an approved AIM provider:

(l)

whether the taxpayer must provide information to the Commissioner on the income other than reportable income that they derive for a tax year:

(m)

the application of Part 3, subpart 3B:

(n)

a right to a tax credit:

(o)

the amount of a subsidy claimed under section RP 4 of the Income Tax Act 2007 to a listed PAYE intermediary

tax recovery agreement is defined in section 173B

tax return

(a)

means a form or document that a taxpayer is required to complete and return to the Commissioner whether provided in relation to a period or not; and

(ab)

includes an individual’s final account that is treated under section 22I(1)(a) as a return of income; and

(b)

includes a tax form issued by another taxpayer that the taxpayer provides to the Commissioner; but

(bb)

does not include a report required by section 185N to be provided to the Commissioner; and

(c)

does not include the prescribed form or electronic format under section 185K

tax shortfall, for a return period, means—

(a)

the difference between the tax effect of a taxpayer’s tax position for the return period and the correct tax position for that period, when the taxpayer’s tax position—

(i)

results in too little tax paid or payable by the taxpayer or another person:

(ii)

overstates a tax benefit, credit, or advantage of any type or description whatever by or benefiting the taxpayer or another person; but

(b)

for a person that has taken a tax position for section 46(6B) (the tax position) and has not made an election under section RD 7B of the Income Tax Act 2007, the amount of tax that they would have been liable to pay, if they had made an election under section RD 7B of that Act for the period, for the difference between the tax position and the correct tax position

tax to pay is defined in section 139B

taxation law is defined in section 91B for the purposes of Part 5A

Taxation Review Authority, or Authority, means a Taxation Review Authority established or continued in existence under the Taxation Review Authorities Act 1994

taxpayer means a person who—

(a)

is liable to perform, or to comply with, a tax obligation; or

(b)

may take a tax position,—

whether as principal, or as an agent or employee or officer of another person, or otherwise

taxpayer identification number, for a person and a jurisdiction other than New Zealand, means the functional equivalent of the person’s tax file number in that jurisdiction

taxpayer’s paying rate is defined in section 120C for the purposes of Part 7

taxpayer’s tax position means—

(a)

a tax position taken by a taxpayer in or in respect of—

(i)

a tax return; or

(ii)

an individual’s final account that is treated under section 22I(1)(a) as a return of income; or

(iii)

a due date

(b)
[Repealed]

taxpayer’s total tax figure is defined in section 141B for the purposes of that section

TIN means a taxpayer identification number

unacceptable tax position is defined in section 141B

unpaid tax includes any amount of tax refunded under a tax law to the extent that the amount—

(a)

is not properly refundable; or

(b)

is in excess of any amount of tax that is refundable,—

under the tax law

victim is defined in schedule 7, part C, subpart 2, clause 44(6) for the purposes of that clause

workplace legislation means—

(o)

an Act under or in relation to which a labour inspector or an employee of WorkSafe New Zealand or designated agency exercise their functions:

(p)

any regulations made under the Acts listed in paragraphs (a) to (o).

(2)

Unless the context otherwise requires, and having regard to the context where there is more than 1 definition of the same term, other terms used in this Act have the same meanings as they have in the Income Tax Act 2007.

(3)

[Repealed]

(4)

[Repealed]

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 (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) 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) 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) 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) 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: 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) 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: amended (with effect on 1 April 1995), on 29 March 2018, by section 261(7) 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): 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): 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) government agency: inserted, on 10 April 1995, by section 3(5) of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 3(1) government agency: 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) 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) 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)(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 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-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) 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 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 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(40) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

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) 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 (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: 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) 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) 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) 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: 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) 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) 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 (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) 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): 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): 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)(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): replaced, on 1 April 2008, by section 14(b) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

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): inserted, on 3 April 2006, by section 210(15) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 3(1) tax paragraph (a)(xiii): 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 (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 (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 (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 (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): inserted, on 3 April 2006, by section 210(16) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 3(1) tax position paragraph (o): 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 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) Act 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).

4 Construction of statutory references

Except where there is express provision to the contrary,—

(a)

a reference in this Act to a particular Part, or section, is to be construed as a reference to a Part, or section, of this Act; and

(b)

a reference in this Act to some other particular element is to be construed as a reference to that element in its immediate context.

For example, a reference to paragraph (f) is to be construed as a reference to paragraph (f) of the section, subsection, definition, or clause in which that paragraph is contained.

4A Construction of certain provisions

(1)

In this Act—

(a)

a provision referring to a tax liability or to a tax obligation, or to something a person must do, refers to a taxpayer’s liability or obligation under a tax law:

(b)

a provision referring to a taxpayer taking a tax position or to a taxpayer’s tax position, also refers to the taxpayer’s—

(i)

claiming or returning or not claiming or returning the tax position; or

(ii)

paying, deducting, or withholding, or not paying, not deducting, or not withholding, an amount of tax; or

(iii)

being placed in the tax position,—

whether knowingly or intentionally or involuntarily:

(c)

a provision referring to a tax position taken in a tax return refers to a tax position taken explicitly or implicitly in the tax return:

(ca)

a provision referring to a tax position taken under Part 3, subpart 3B refers to a tax position taken explicitly or implicitly in an individual’s final account for a tax year, whether or not the tax position arises from information included by the Commissioner in the individual’s pre-populated account:

(d)

a provision referring to a taxpayer’s obligation to pay an amount of tax refers to the taxpayer’s obligation to pay tax to the Commissioner:

(e)

a provision referring to a taxpayer’s obligation to provide a tax return refers to the taxpayer’s obligation to complete and provide the tax return to the Commissioner:

(f)

a provision referring to a taxpayer’s obligation to provide a tax form refers to the taxpayer’s obligation to complete and provide the tax form to the person entitled to it:

(g)

a provision referring to any tax (including, for the avoidance of doubt, a penalty) or interest is to be taken to be a reference to all, or part, or the relevant part, of the tax or interest.

(2)

For the purposes of this Act—

(a)
[Repealed]

(b)

an amount of tax is deemed to be withheld when payment is made of the net amount of a PAYE income payment:

(bb)

a contribution deduction under the KiwiSaver Act 2006 is deemed to be made when payment is made of the net amount of a PAYE income payment:

(c)

the amount withheld or deducted described in paragraph (b) or paragraph (bb) is deemed to have been applied for a purpose other than in payment to the Commissioner if the amount is not paid to the Commissioner by the relevant due date:

(d)

if the amount withheld or deducted described in paragraph (b) or paragraph (bb) is not paid to the Commissioner by the due date, the amount is deemed to be unpaid tax:

(e)

despite paragraph (d), and only for the purposes of Part 10B, the amount of tax deemed to be withheld referred to in paragraph (b) is treated as tax paid although it may not have been paid to the Commissioner by the due date.

(3)

References in this Act to tax liabilities for withholding or deducting an amount of tax, or making or accounting for amounts deducted or amounts withheld, under the PAYE rules, to the extent necessary, are also to be construed as including references to liabilities for withholding, deducting, making, or accounting for,—

(a)

deductions of premiums payable under the Accident Rehabilitation and Compensation Insurance Act 1992 or regulations made under that Act or the Accident Insurance Act 1998 or a regulation made under that Act; or

(aa)

deductions of levies under the Accident Compensation Act 2001 or a regulation made under that Act; or

(b)

deductions under the Child Support Act 1991; or

(bb)

deductions under the KiwiSaver Act 2006; or

(bc)

amounts of compulsory employer contributions that must be paid under Part 3, subpart 3A of the KiwiSaver Act 2006 to the Commissioner, including an amount of compulsory employer contributions unpaid, specified in a notice under section 101I(5) of that Act; or

(c)

salary or wage deductions under the Student Loan Scheme Act 2011,—

where the relevant liabilities arise or are to be performed at the same time as the tax liabilities under the PAYE rules.

(4)

When a taxpayer has an obligation under any of sections RA 5, RA 6, RA 10, RA 15 to RA 19, RD 2, RD 4, RD 22, RE 20, RE 21, or RF 13 of the Income Tax Act 2007

(a)

furnishes a return that shows a liability to pay tax under that section; and

(b)

the tax is required to be paid by a due date for a return period; and

(c)

the liability shown in the return is greater than the tax that the taxpayer paid by the due date—

the taxpayer’s tax position in respect of the due date is the tax paid and not the amount of tax shown as payable in the tax return.

(5)

If a taxpayer does not provide a tax return for a return period, the taxpayer is deemed, in relation to each type of tax, to take, in respect of every due date that would be covered by a tax return for the return period if a return were provided, a tax position that is based on the tax of that type paid by the taxpayer for that return period.

(6)

Where—

(a)

a provision (in this subsection referred to as the relevant provision) of this Act applies in respect of a taxpayer making an objection to or a challenge in respect of an assessment or other disputable decision, but not to both; and

(b)

it is necessary or appropriate for the purposes of another provision of this Act that applies with respect to objections or challenges, but not to both, that the relevant provision apply,—

the relevant provision is to be read as if it referred with respect to both objections and challenges.

Section 4A: inserted, on 26 July 1996, by section 4 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 4A(1)(b)(ii): 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 4A(1)(ca): replaced, on 1 April 2019, by section 6(1) (and see section 6(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 4A(2)(a): repealed (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(2)(b): 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 4A(2)(bb): 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 4A(2)(c): amended (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(2)(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 4A(2)(c): amended, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 4A(2)(c): amended (with effect from 1 April 1997), on 23 September 1997, by section 69(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 4A(2)(d): amended (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(2)(d): amended (with effect on 1 April 2008), on 6 October 2009, by section 597(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(2)(d): 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 4A(2)(d): amended, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 4A(2)(d): amended (with effect from 1 April 1997), on 23 September 1997, by section 69(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 4A(2)(e): inserted (with effect on 1 April 2008), on 6 October 2009, by section 597(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(3): 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 4A(3)(a): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 4A(3)(aa): inserted, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 4A(3)(aa): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 4A(3)(bb): inserted, on 1 December 2006, by section 231 of the KiwiSaver Act 2006 (2006 No 40).

Section 4A(3)(bc): inserted, on 1 April 2008, by section 16 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 4A(3)(c): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 4A(4): replaced (with effect on 1 April 1997), on 23 September 1997, by section 69(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 4A(4): amended (with effect on 30 June 2009), on 6 October 2009 (applying for all income years beginning on or after 1 July 2009), by section 597(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 4A(4): 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).

4B Application of Act in relation to Australian wine producer rebate

(1)

This section governs the application of this Act in relation to the rights and obligations of a person under a regulation made under section CV 8 of the Income Tax Act 2007, which relates to Australian wine producer rebates.

(2)

This Act applies to the rights and obligations as if—

(a)

a person’s claim for approval in respect of an Australian wine producer rebate were an application made by the person to the Commissioner for registration in respect of the administration of a tax imposed by an Inland Revenue Act:

(b)

a person’s claim for a payment of an Australian wine producer rebate were an application by the person to the Commissioner for a refund of a tax imposed by an Inland Revenue Act:

(c)

a decision concerning an entitlement of the person to a payment of an Australian wine producer rebate were a decision by the Federal Commissioner of Taxation for Australia concerning an entitlement of the person to a refund of a tax imposed by the Commonwealth of Australia:

(d)

a payment to the person of an Australian wine producer rebate were a refund by the Federal Commissioner of Taxation for Australia of a tax imposed by the Commonwealth of Australia.

Section 4B: inserted, on 21 December 2005, by section 10 of the Taxation (Urgent Measures) Act 2005 (2005 No 121).

Section 4B(1): 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).

Part 2 Commissioner and department

Subpart 2A—Commissioner and department

Subpart 2A heading: inserted, on 26 June 2019, by section 83 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

5 Inland Revenue Department

There shall continue to be a department of State, to be known as the Inland Revenue Department, which shall be the same department as the Inland Revenue Department continued under the Inland Revenue Department Act 1974.

Compare: 1974 No 133 s 3(1)

5B Commissioner of Inland Revenue

The person appointed as chief executive of the department under the State Sector Act 1988 is designated the Commissioner of Inland Revenue.

Section 5B: inserted, on 26 June 2019, by section 84 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Subpart 2B—Care and management of tax system

Subpart 2B heading: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Responsibilities and duties

Heading: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6 Responsibility of Ministers and officials to protect integrity of tax system
Best endeavours to protect integrity of tax system

(1)

Every Minister and every officer of any government agency having responsibilities under this Act or any other Act in relation to the collection of tax and for the other functions under the Inland Revenue Acts must at all times use their best endeavours to protect the integrity of the tax system.

Meaning of integrity of tax system

(2)

Without limiting its meaning, the integrity of the tax system includes—

(a)

the public perception of that integrity; and

(b)

the rights of persons to have their liability determined fairly, impartially, and according to law; and

(c)

the rights of persons to have their individual affairs kept confidential and treated with no greater or lesser favour than the tax affairs of other persons; and

(d)

the responsibilities of persons to comply with the law; and

(e)

the responsibilities of those administering the law to maintain the confidentiality of the affairs of persons; and

(f)

the responsibilities of those administering the law to do so fairly, impartially, and according to law.

Section 6: replaced, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6A Commissioner’s duty of care and management
Care and management

(1)

The Commissioner is charged with the care and management of the taxes covered by the Inland Revenue Acts and with such other functions as may be conferred on the Commissioner.

Highest net revenue practicable within the law

(2)

In collecting the taxes committed to the Commissioner’s charge, and despite anything in the Inland Revenue Acts, it is the duty of the Commissioner to collect over time the highest net revenue that is practicable within the law having regard to—

(a)

the resources available to the Commissioner; and

(b)

the importance of promoting compliance, especially voluntary compliance, by all persons with the Inland Revenue Acts; and

(c)

the compliance costs incurred by persons.

Section 6A: replaced, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6B Directions to Commissioner
Order for directions

(1)

The Governor-General may, by Order in Council and with due regard to this subpart and the provisions of the State Sector Act 1988 and the Public Finance Act 1989, issue directions to the Commissioner in relation to the administration of the Inland Revenue Acts.

Limitations

(2)

Subsection (1) does not authorise the giving of directions concerning the tax affairs of individual persons or the interpretation of tax law.

Order published

(3)

Every order made under subsection (1) must, as soon as practicable after it is made,—

(a)

be published in a publication chosen by the Commissioner; and

(b)

be laid before the House of Representatives together with any accompanying statement of the reasons for the order and any advice of the Commissioner in relation to it.

Binding after 7 days

(4)

An order made under subsection (1) becomes binding on the Commissioner on the 7th day after the date on which it is made.

Section 6B: replaced, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Remedial powers

Heading: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6C Powers to modify provisions of Inland Revenue Acts
Nature of remedial powers

(1)

Sections 6D to 6G set out remedial powers that provide for modifications to, and exemptions from, provisions of the Inland Revenue Acts to apply in certain circumstances and for a limited time. The powers are in addition to sections 6 and 6A.

Purpose of remedial powers

(2)

The purpose of sections 6D to 6G is to provide flexibility to temporarily remedy or mitigate the effect of a provision of the Inland Revenue Acts by making a modification or granting an exemption when it is reasonably necessary—

(a)

due to an obvious error in the provision:

(b)

to give effect to the intended purpose or object of the provision, to resolve ambiguity, or to reconcile inconsistencies.

General application

(3)

A modification or exemption applies generally unless it is expressly stated that it applies only to a particular class of persons or circumstances.

Optional application

(4)

Despite subsection (3), a person to whom a modification or exemption is available may choose whether or not to apply the modification or exemption by the means set out in the modification or exemption under section 6D or 6E, as applicable.

Effect of not applying modification or exemption

(5)

If a person chooses not to apply a modification or exemption, the law applies as if the modification or exemption did not exist in relation to the person.

Section 6C: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6D Modifications made by Order in Council
Orders in Council

(1)

The Governor-General may, by Order in Council made on the recommendation of the Minister of Revenue, modify the application of the Inland Revenue Acts by providing that a provision of the Inland Revenue Acts does not apply or applies with conditions.

Content of modifications

(2)

A modification made under subsection (1)—

(a)

must specify a period for which the modification applies; and

(b)

must, despite section 6C(3), allow a person to whom the modification is available to choose whether or not to apply the modification by means set out in the modification; and

(c)

may—

(i)

be subject to terms and conditions:

(ii)

state whether the modification applies generally or is limited to a particular class of persons or circumstances:

(iii)

provide for transitional, savings, and related matters; and

(d)

may be made by—

(i)

stating an alternative means of complying with the provision:

(ii)

substituting a discretionary power to be exercised by the Commissioner.

Application periods for modifications

(3)

For the purposes of subsection (2)(a), a period for which a modification applies—

(a)

must end no later than the end of the second income year after the income year corresponding to the tax year in which the modification comes into force; and

(b)

may include a period before the date on which the modification comes into force, but any period of retrospective application must not extend back more than 5 income years before the income year corresponding to the tax year in which the modification comes into force; and

(c)

subject to paragraph (b), may include a period before the date on which this section comes into force.

Opt-out or opt-in modifications permitted

(4)

For the purposes of subsection (2)(b), a modification may provide that it applies to a person to whom it is available—

(a)

unless the person chooses not to apply it; or

(b)

only if the person chooses to apply it.

Minister’s recommendations

(5)

Before making a recommendation referred to in subsection (1), the Minister of Revenue must be satisfied that—

(a)

the modification is reasonably necessary to do 1 or more of the following:

(i)

to remedy or mitigate the effect of an obvious error in a provision of the Inland Revenue Acts:

(ii)

to give effect to the intended purpose or object of a provision of the Inland Revenue Acts, or to resolve ambiguity:

(iii)

to reconcile an inconsistency between certain provisions of the Inland Revenue Acts, or between the relevant provision and an administrative practice of the Commissioner; and

(b)

the modification does not materially affect the intended scope or effect of the provisions to which it applies; and

(c)

the modification is not inconsistent with the intended purpose or object of the relevant provision; and

(d)

the modification is the most appropriate way of addressing or resolving the issue at the time; and

(e)

the extent of the modification is not broader than is reasonably necessary to address or resolve the issue that gave rise to it; and

(f)

for a modification that applies to a person unless they choose not to apply it, the person has a reasonable opportunity to choose not to apply it; and

(g)

a consultative process has been undertaken as described in section 6F, unless the Minister has dispensed with the consultative process under section 6F(3); and

(h)

making the modification will not, in substance, have the effect of extending the period for which a modification previously made under this section, or an exemption previously granted under section 6E, applies.

Publication of modifications

(6)

The Minister’s reasons for recommending a modification, and an explanation of the way in which the modification complies with this section, must be published together with the modification.

Section 6D: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6E Exemptions granted by Commissioner
Exemptions

(1)

Subject to subsection (2), the Commissioner may grant an exemption from a provision of the Inland Revenue Acts if the Commissioner is satisfied that the exemption is reasonably necessary to do 1 or more of the following:

(a)

to remedy or mitigate the effect of an obvious error in a provision of the Inland Revenue Acts:

(b)

to give effect to the intended purpose or object of a provision of the Inland Revenue Acts, or to resolve ambiguity:

(c)

to reconcile an inconsistency between certain provisions of the Inland Revenue Acts, or between the relevant provision and an administrative practice of the Commissioner.

Limitations

(2)

The Commissioner may grant the exemption only if the Commissioner is satisfied that—

(a)

the exemption—

(i)

does not materially affect the intended scope or effect of the provisions to which it applies; and

(ii)

is not inconsistent with the intended purpose or object of the relevant provision; and

(iii)

has no, or has only negligible, fiscal implications for the Crown; and

(iv)

is the most appropriate way of addressing or resolving the issue at the time; and

(b)

the extent of the exemption is not broader than is reasonably necessary to address or resolve the issue that gave rise to it; and

(c)

for an exemption that applies to a person unless they choose not to apply it, the person has a reasonable opportunity to choose not to apply it; and

(d)

a consultative process has been undertaken as described in section 6F, unless the Commissioner has dispensed with the consultative process under section 6F(3); and

(e)

granting the exemption will not, in substance, have the effect of extending the period for which a modification previously made under section 6D, or an exemption previously granted under this section, applies.

Content of exemptions

(3)

An exemption made under subsection (1)—

(a)

must specify a period for which the exemption applies; and

(b)

must, despite section 6C(3), allow a person to whom the exemption is available to choose whether or not to apply the exemption by means set out in the exemption; and

(c)

may—

(i)

include terms and conditions as the Commissioner thinks fit:

(ii)

state whether the exemption applies generally or is limited to a particular class of persons or circumstances:

(iii)

provide for transitional, savings, and related matters.

Application periods for exemptions

(4)

For the purposes of subsection (3)(a), a period for which an exemption applies—

(a)

must end no later than the end of the second income year after the income year corresponding to the tax year in which the exemption comes into force; and

(b)

may include a period before the date on which the exemption comes into force, but any period of retrospective application must not extend back further than the start of the income year corresponding to the tax year in which the exemption comes into force; and

(c)

subject to paragraph (b), may include a period before the date on which this section comes into force.

Opt-out or opt-in exemptions permitted

(5)

For the purposes of subsection (3)(b), an exemption may provide that it applies to a person to whom it is available—

(a)

unless the person chooses not to apply it; or

(b)

only if the person chooses to apply it.

Publication of exemptions

(6)

The Commissioner’s reasons for granting an exemption, and an explanation of the way in which the exemption complies with this section, must be published together with the exemption.

Status of exemptions

(7)

An exemption is a legislative instrument and a disallowable instrument for the purposes of the Legislation Act 2012, and must be presented to the House of Representatives under section 41 of that Act.

Section 6E: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6F Consultation on proposed modifications and exemptions
Consultative process

(1)

Before the Minister of Revenue recommends that a modification be made under section 6D, or the Commissioner grants an exemption under section 6E, a consultative process must be undertaken that includes the distribution, to persons or representatives of persons that it is considered reasonable to consult for the particular purpose, of—

(a)

the proposed modification or exemption, as applicable; and

(b)

an explanation of the way in which, as applicable,—

(i)

the modification would comply with the requirements of section 6D(5):

(ii)

the exemption would comply with the requirements of section 6E(2).

Period of consultation

(2)

The consultative process must provide a period of consultation of at least 6 weeks.

Cases of urgency

(3)

Despite subsections (1) and (2), the Minister or Commissioner, as applicable, may, if satisfied that a case of urgency exists, either reduce the period of consultation or dispense with the consultative process in relation to a modification or an exemption.

Section 6F: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

6G Meaning of obvious error

For the purposes of this subpart, obvious error means an error of a type that arises only if—

(a)

the intended purpose or object of the relevant provision is clear; and

(b)

the intended purpose or object cannot be carried into effect by the relevant provision; and

(c)

the substance of the provision that Parliament would have made, had the error become known or had the circumstances been allowed for, is clear.

Section 6G: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Subpart 2C—Functions and powers of Commissioner

Subpart 2C heading: inserted, on 26 June 2019, by section 86 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

7 Delegation of powers by Commissioner

(1)

The Commissioner may delegate in accordance with sections 41 and 42 of the State Sector Act 1988 any of the Commissioner’s functions or powers under this Act or any other Act (including functions or powers delegated to the Commissioner under this Act or any other Act), except that—

(a)

the delegation of functions or powers delegated to the Commissioner by a Minister requires the prior written approval of that Minister; and

(b)

the delegation of functions or powers delegated to the Commissioner by the State Services Commissioner requires the prior written approval of the State Services Commissioner.

(2)

However, the Commissioner may not delegate to a person outside the Public Service (as described in section 41(2A) of the State Sector Act 1988) any of the following functions or powers:

(a)

the Commissioner’s functions or powers in relation to obtaining information from and about taxpayers (sections 16 to 17L of this Act); and

(b)

the Commissioner’s functions or powers in relation to imposing civil and criminal penalties on taxpayers in various circumstances (Part 9 of this Act, subpart 3 of Part 4 of the Student Loan Scheme Act 2011, and Part 12 of the Child Support Act 1991); and

(c)

the Commissioner’s functions or powers in relation to deducting amounts from payments due (section 157 of this Act, section 193 of the Student Loan Scheme Act 2011 but in respect only of the powers in section 157 of this Act, and section 154 of the Child Support Act 1991); and

(d)

the Commissioner’s functions or powers in relation to tax recovery agreements negotiated between the government of a territory outside New Zealand and the Government of New Zealand (Part 10A of this Act).

(3)

Sections 41 and 42 of the State Sector Act 1988 apply to delegations under this section as if those delegations were made under section 41(1) of that Act.

Section 7: replaced, on 18 July 2013, by section 61 of the State Sector Amendment Act 2013 (2013 No 49).

Section 7(2)(a): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

7A Authorisation to take securities

(1)

The Commissioner may—

(a)

accept securities to secure the performance of tax obligations; and

(b)

require that securities be given on such terms (including the manner of payment of any costs and disbursements associated with the security) as the Commissioner specifies; and

(c)

require that securities be transferred into the name of, and be held by, the Commissioner until the performance of a tax obligation or obligations; and

(d)

if the Commissioner considers that the existing securities are or may be or become inadequate or insufficient, call for additional or substitute securities; and

(e)

enforce a security if a taxpayer defaults in the performance of the tax obligation in respect of which the security was taken; and

(f)

grant discharges, releases, or transfers of securities on terms the Commissioner considers appropriate; and

(g)

recover from a taxpayer the costs of accepting, enforcing, discharging, releasing, or transferring any security.

(2)

The Commissioner is not to be liable for any loss suffered in relation to an asset or right that is the subject of a security, unless the Commissioner is guilty of wilful misconduct in dealing with the asset or right.

(3)

For the purposes of this section, the Commissioner and the Commissioner’s successors in office—

(a)

are deemed to be a corporation sole; and

(b)

as such corporation sole, are to have and may exercise all the rights, powers, and privileges, and may incur all the liabilities and obligations, of a natural person of full age and capacity.

(4)

Nothing in subsection (1) limits—

(a)

any tax law which specifies the Commissioner’s entitlement to a charge or other security; or

(b)

the Commissioner’s rights under the terms of a document evidencing or constituting a security; or

(c)

the Commissioner’s other rights to collect or recover tax or other amounts.

Section 7A: inserted, on 1 October 1996, by section 5 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

8 Deputy Commissioners of Inland Revenue
[Repealed]

Section 8: repealed, on 10 April 1995, by section 5 of the Tax Administration Amendment Act 1995 (1995 No 24).

9 Regional Controllers of Inland Revenue
[Repealed]

Section 9: repealed, on 10 April 1995, by section 5 of the Tax Administration Amendment Act 1995 (1995 No 24).

10 District Commissioners of Inland Revenue
[Repealed]

Section 10: repealed, on 10 April 1995, by section 5 of the Tax Administration Amendment Act 1995 (1995 No 24).

11 Appointment of other officers
[Repealed]

Section 11: repealed, on 10 April 1995, by section 5 of the Tax Administration Amendment Act 1995 (1995 No 24).

12 Official seal

(1)

There shall be an official seal of the Inland Revenue Department, which shall be in the custody of the Commissioner.

(2)

[Repealed]

Section 12(2): repealed, on 10 April 1995, by section 6 of the Tax Administration Amendment Act 1995 (1995 No 24).

13 Proof of signature of Commissioner

(1)

The printed or electronic signature of the Commissioner or an officer of the department may be used on any certificate, notice, or other document in relation to the exercise of the Commissioner’s or officer’s powers, duties, and functions under this or any other Act.

(2)

Any certificate, notice, or other document purporting to bear the written, printed, or electronic signature of the Commissioner or an officer of the department shall, until the contrary is proved, be deemed to have been duly signed by the person whose signature it purports to bear.

(3)

Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held office as Commissioner or other relevant officer of the department, as the case may require.

Section 13: replaced, on 10 April 1995, by section 7 of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 13(1): amended, on 2 June 2016, by section 77(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 13(2): amended, on 2 June 2016, by section 77(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

13B Use of electronic signatures for tax administration purposes

(1)

Subject to meeting the criteria and requirements set out in the guidelines referred to in subsection (2) and the provisions of Part 4 of the Contract and Commercial Law Act 2017, a person may give information to the Commissioner under an electronic signature.

(2)

The Commissioner must publish guidelines that set out the criteria and technical requirements for—

(a)

the use of a valid electronic signature on documents provided to the Commissioner:

(b)

the nature of, and circumstances in which, the Commissioner accepts information under an electronic signature.

(3)

When the Commissioner receives a document bearing the electronic signature of a person, unless there are reasonable grounds to suppose otherwise,—

(a)

the document is treated as signed by the person; and

(b)

the person is treated as complying with both the guidelines referred to in subsection (2) and section 228 of the Contract and Commercial Law Act 2017.

Section 13B: inserted, on 2 June 2016, by section 78 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 13B(1): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

Section 13B(3)(b): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

13C Annual report

(1)

The Commissioner shall, as soon as practicable after the close of each financial year, furnish to the Minister a report on the administration of the Inland Revenue Acts during the financial year.

(2)

Every such report shall be laid before Parliament as soon as practicable after it has been received by the Minister.

Compare: 1974 No 133 s 22

Section 13C (former section 15): renumbered, on 18 March 2019, by section 7 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Subpart 2D—Modes of communication

Subpart 2D heading: inserted, on 26 June 2019, by section 87 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

14 Modes of communication: general provisions

(1)

Sections 14B to 14E apply for the purposes of this Act, the Income Tax Act 2007, and the Goods and Services Tax Act 1985, unless the context requires otherwise, to set out what is meant when a person (person A) gives information to, or communicates with, another person (person B) by—

(a)

asking or requesting:

(b)

informing:

(c)

applying:

(d)

notifying:

(e)

formally notifying.

(2)

Sections 14F and 14G set out the requirements for giving information or communicating by personal delivery, post, fax, or electronic means.

(3)

Despite sections 6, 14B(2)(c), and 14C(2)(a), and sections 220 and 224 of the Contract and Commercial Law Act 2017, when there are reasonable grounds to suppose an electronic communication will be received by a person, the consent of the person is not required in order for the Commissioner to communicate in electronic form.

(4)

Despite subsection (1) and the references to this Act, the Income Tax Act 2007, and the Goods and Services Tax Act 1985, sections 14C to 14G apply when any other Act requires the Commissioner to give notice to a person, or a person to give notice to the Commissioner.

Section 14: replaced, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 14(3): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

Section 14(4): amended (with effect on 2 June 2016), on 30 March 2017, by section 300 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

14B Asking, requesting, or informing

(1)

This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A—

(a)

asking person B for something:

(b)

requesting something from person B:

(c)

informing person B about something.

(2)

Person A may communicate—

(a)

by telephone; or

(b)

orally in person in a manner acceptable to the Commissioner; or

(c)

by electronic means, if person A complies with the provisions of Part 4 of the Contract and Commercial Law Act 2017, for an item of information delivered in a way referred to in section 14F; or

(d)

in print and delivered in a way referred to in section 14F, whether the document is handwritten, typewritten, or otherwise visibly represented, and whether copied or reproduced on paper; or

(e)

in another manner permitted by the Commissioner.

(3)

However, communication under this section does not include communication on the internet or by other electronic means, if person B is not directly alerted to the communication in some manner.

(4)

Section 14E may apply to override the application of this section.

Section 14B: replaced, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 14B(2)(c): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

14C Applying or notifying

(1)

This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A—

(a)

applying to person B for something:

(b)

notifying person B about something.

(2)

Person A may communicate—

(a)

by electronic means, if person A complies with the provisions of Part 4 of the Contract and Commercial Law Act 2017, for an item of information delivered in a way referred to in section 14F; or

(b)

in print and delivered in a way referred to in section 14F, whether the document is handwritten, typewritten, or otherwise visibly represented, and whether copied or reproduced on paper; or

(c)

in another manner permitted by the Commissioner.

(3)

However, communication under this section does not include communication on the internet or by other electronic means, if person B is not directly alerted to the communication in some manner.

(4)

Section 14E may apply to override the application of this section.

Section 14C: replaced, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 14C(2)(a): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

14D Formally notifying

(1)

If a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 refers to or describes person A formally notifying person B, person A may communicate only in print, delivered personally or by registered post, whether the document is typewritten, or otherwise visibly represented, and whether copied or reproduced on paper.

(2)

However, communication under this section does not include communication by email, the internet, or other electronic means.

(3)

Section 14E may apply to override the application of this section.

Section 14D: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

14E Overriding provisions

(1)

A specific provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 may apply to override the application of sections 14B to 14D by—

(a)

specifying the way in which a person gives information or communicates a matter:

(b)

prescribing the manner, form, or format for giving information or communicating a matter:

(c)

providing for the Commissioner to prescribe the manner, form, or format for giving information or communicating a matter.

(2)

Sections 14B to 14D apply to a provision in the Acts referred to in subsection (1) that relates to or implements a double tax agreement or other agreement described in section BH 1 of the Income Tax Act 2007 only to the extent to which they are not inconsistent with the application of the agreement.

Section 14E: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

14F Giving information by personal delivery, post, fax, or electronic means

(1)

This section applies when a provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 requires person A to communicate with person B by delivering the information in the way set out in subsections (2) to (5).

(2)

When the Commissioner is person A, the Commissioner may communicate with person B—

(a)

if person B is not a corporate body,—

(i)

by personal delivery to person B; or

(ii)

by personal delivery to person B’s usual or last known place of residence; or

(b)

if person B is a corporate body, by personal delivery to person B’s office during working hours; or

(c)

by delivery to person B’s contact address as described in section 14G.

(3)

When the Commissioner is person B, person A may communicate with the Commissioner—

(a)

by electronic means if, in delivering the communication, person A complies with Part 4 of the Contract and Commercial Law Act 2017; or

(b)

by fax, to a fax number that has been provided by the Commissioner; or

(c)

by personal delivery during working hours to an office of the department that is available to accept communication of the information; or

(d)

by post—

(i)

to the street address of an office of the department; or

(ii)

to the post office box number of the department.

(4)

When the Commissioner is neither person A nor person B, person A may communicate with person B—

(a)

if person B is not a corporate body, by personal delivery to person B; or

(b)

if person B is a corporate body, by personal delivery to person B’s office during working hours; or

(c)

by delivery to person B’s contact address as described in section 14G.

(5)

For the purposes of subsection (2), the Commissioner may communicate with—

(a)

the person; or

(b)

a representative authorised to act on behalf of the person in relation to the relevant matter.

(6)

A communication by post is treated as having been given at the time the communication would have been delivered in the ordinary course of the post.

(7)

Section 214 of the Contract and Commercial Law Act 2017 applies to determine the time of receipt of an electronic communication.

(8)

For the purposes of this section and section 14G, delivery by electronic means does not include a communication to a fax number.

Section 14F: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 14F(1): amended (with effect on 2 June 2016), on 30 March 2017, by section 301 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 14F(3)(a): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

Section 14F(7): amended, on 1 September 2017, by section 347 of the Contract and Commercial Law Act 2017 (2017 No 5).

14G Contact addresses

(1)

For the purposes of section 14F(2) and (4), a person’s contact address may be 1 of the following:

(a)

for delivery by electronic means to a person who is not a corporate body,—

(i)

an email or other electronic address that they have provided:

(ii)

their last known email or other electronic address:

(iii)

an email or other electronic address of the person that is otherwise available, if there are reasonable grounds to suppose that the person will receive the communication:

(b)

for delivery by electronic means to a person who is a corporate body,—

(i)

an email or other electronic address of the corporate body provided by a person acting for or on behalf of the corporate body in relation to the relevant matter:

(ii)

the last known email or other electronic address of a person acting for or on behalf of the corporate body in relation to the relevant matter:

(iii)

an email or other electronic address of the corporate body that is otherwise available, if there are reasonable grounds to suppose that a person acting for or on behalf of the corporate body in relation to the relevant matter will receive the communication:

(c)

for delivery by post,—

(i)

the street address of their usual or last known place of residence; or

(ii)

the street address of any of their usual or last known places of business; or

(iii)

any other address of the person, if they have notified the Commissioner that they accept delivery at the address:

(d)

for delivery by fax, a fax number that has been provided or is otherwise available.

(2)

For the purposes of the delivery of income information, a person’s contact address is the address described in subsection (1)(a) to (c).

Section 14G: inserted, on 2 June 2016, by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 14G(2): inserted, on 1 April 2019, by section 262 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Part 2A Taxpayer’s tax obligations

Part 2A: inserted, on 26 July 1996, by section 6 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

15A Purpose of this Part

The purpose of this Part is to outline the primary obligations of taxpayers under the tax laws.

Section 15A: inserted, on 26 July 1996, by section 6 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

15B Taxpayer’s tax obligations

A taxpayer must do the following:

(aa)

if required under a tax law, make an assessment:

(a)

unless the taxpayer is a non-filing taxpayer, correctly determine the amount of tax payable by the taxpayer under the tax laws:

(b)

deduct or withhold the correct amounts of tax from payments or receipts of the taxpayer when required to do so by the tax laws:

(c)

pay tax on time:

(d)

keep all necessary information (including books and records) and maintain all necessary accounts or balances required under the tax laws:

(e)

disclose to the Commissioner in a timely and useful way all information (including books and records) that the tax laws require the taxpayer to disclose:

(f)

to the extent required by the Inland Revenue Acts, co-operate with the Commissioner in a way that assists the exercise of the Commissioner’s powers under the tax laws:

(g)

comply with all the other obligations imposed on the taxpayer by the tax laws.

(h)
[Repealed]

(i)
[Repealed]

Section 15B: inserted, on 26 July 1996, by section 6 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 15B(aa): inserted, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 190(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Section 15B(a): amended, on 27 March 2001 (applying to 1999–2000 and subsequent income years), by section 45(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).

Section 15B(h): repealed, on 1 April 2019, by section 8 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 15B(i): repealed, on 1 April 2019, by section 8 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Part 2B Intermediaries for PAYE, provisional tax, and resident passive income

[Repealed]

Part 2B heading: repealed, on 18 March 2019, by section 9(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

15U Requirements for applications to establish tax pooling accounts
[Repealed]

Section 15U: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15V Winding up tax pooling accounts
[Repealed]

Section 15V: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

RWT proxies[Repealed]

Heading: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

15W RWT proxies
[Repealed]

Section 15W: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Part 3 Information, record-keeping, and returns

Subpart 3A—Commissioner’s powers to obtain information

Subpart 3A heading: replaced, on 1 April 2019, by section 269 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Commissioner’s powers to obtain information[Repealed]

Heading: repealed, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

16 Purposes of subpart

The purposes of this subpart are—

(a)

to provide the Commissioner with the necessary powers to enable—

(i)

the collection of all taxes or duties imposed by the Inland Revenue Acts:

(ii)

the carrying into effect of any of the Inland Revenue Acts:

(iii)

the carrying out of functions lawfully conferred on the Commissioner:

(b)

to enable the collection by the Commissioner of revenue information, including the power to—

(i)

gain access to property or documents; and

(ii)

remove documents to make copies; and

(iii)

remove and retain documents for review:

(c)

to require a person or entity to produce documents or to provide or allow access to information to the Commissioner:

(d)

to set out the Commissioner’s powers to copy, remove, or retain documents:

(e)

to provide a regulation-making power for the regular collection of bulk data:

(f)

to describe how revenue information may be used:

(g)

to protect the confidentiality of sensitive revenue information:

(h)

to facilitate efficient and effective government administration and law enforcement by allowing permitted disclosures of sensitive revenue information for certain specific or appropriate purposes.

Section 16: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

16B Principles on which subpart based
Purpose of collection of revenue information

(1)

The collection of revenue information may be made for 1 or more of the following purposes:

(a)

to protect the integrity of the tax system:

(b)

to carry into effect the revenue laws:

(c)

to carry out or support a function lawfully conferred on the Commissioner:

(d)

to encourage compliance with the revenue laws:

(e)

for any other function lawfully conferred on the Commissioner.

Necessary or relevant for stated purposes

(2)

In collecting revenue information, the Commissioner may access property or documents only if taking that action is—

(a)

necessary or relevant for a purpose set out in subsection (1); and

(b)

considered likely to provide the information required.

Protection of information

(3)

Revenue information that is held by the Commissioner must be protected by such security safeguards as it is reasonable in the circumstances to take, against—

(a)

loss:

(b)

unauthorised instances of access, use, modification, or disclosure:

(c)

misuse.

Non-disclosure of sensitive revenue information

(4)

A revenue officer may not disclose sensitive revenue information unless the disclosure is a permitted disclosure made—

(a)

for the purposes of carrying into effect a revenue law or carrying out a function lawfully conferred on the Commissioner:

(b)

under certain agreements or regulations:

(c)

to a person in relation to their own revenue information:

(d)

for the following and certain other specified purposes:

(i)

public services purposes:

(ii)

international purposes:

(iii)

risk of harm purposes.

Collection of information

(5)

For the purposes of subsection (2), the collection of information includes the compilation, collation, synthesis, or generation of information by the Commissioner.

Commissioner, authorised officers, accompanying persons, and particular offices

(6)

For the purposes of this subpart, and section 227F,—

(a)

a reference to the Commissioner includes a reference to an officer of the department authorised by the Commissioner:

(b)

a reference to the Commissioner in sections 17(1) and (2) and 17C(1)(d) includes a reference to an accompanying person:

(c)

when a provision requires information to be produced, filed, or delivered to the Commissioner, the Commissioner may require that the information is produced, filed, or delivered to a particular office of the department.

Section 16B: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

16C Key terms
Meaning of revenue law

(1)

For the purposes of this subpart and schedule 7, revenue law means—

(a)

the Inland Revenue Acts:

(b)

the Accident Compensation Act 2001, the Accident Insurance Act 1998, the Accident Rehabilitation and Compensation Insurance Act 1992, or the Accident Compensation Act 1982:

(c)

the New Zealand Superannuation Act 1974:

(d)

any Act that imposes taxes or duties payable to the Crown.

Meaning of revenue information

(2)

For the purposes of this subpart and schedule 7, revenue information means information that is acquired, obtained, accessed, received by, disclosed to, or held by the Commissioner—

(a)

under or for the purposes of a revenue law:

(b)

under an information-sharing agreement.

Meaning of sensitive revenue information

(3)

For the purposes of this subpart and schedule 7, sensitive revenue information

(a)

means revenue information that relates to the affairs of a person or entity—

(i)

that identifies, or is reasonably capable of being used to identify, the person or entity, whether directly or indirectly; or

(ii)

that might reasonably be regarded as private, commercially sensitive, or otherwise confidential; or

(iii)

the release of which could result in loss, harm, or prejudice to a person to whom, or an entity to which, it relates:

(b)

does not include aggregate or statistical data that may contain information about the person or entity to the extent to which the information does not meet the requirements of paragraph (a).

Meaning of revenue officer

(4)

For the purposes of this subpart and schedule 7, a revenue officer

(a)

means a person who is employed in or seconded to Inland Revenue; and

(b)

includes—

(i)

a person employed in the service of the Government of an overseas country or territory who is for the time being seconded to Inland Revenue:

(ii)

a person formerly employed in or seconded to Inland Revenue.

Meaning of permitted disclosure

(5)

For the purposes of this subpart and schedule 7, permitted disclosure means the disclosure of an item of sensitive revenue information to another person as an exception to the rule of confidentiality set out in section 18. The purposes for which a revenue officer may disclose sensitive revenue information are set out in sections 18D to 18J and schedule 7.

New Zealand superannuation

(6)

For the purposes of subsection (1)(c), the New Zealand Superannuation Act 1974 includes Part 1 of the Superannuation Schemes Act 1976, and the New Zealand Superannuation Corporation includes the National Provident Fund Board in relation to its functions under that Part.

Section 16C: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 16C(3)(a)(iii): amended (with effect on 18 March 2019), on 26 June 2019, by section 88 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Collection of information

Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17 Commissioner may obtain information by accessing property or documents
Access to property or documents

(1)

Despite anything in any other Act but subject to subsection (2), the Commissioner may access any property or documents for the purpose of inspecting a document, property, process, or matter that the Commissioner considers—

(a)

is necessary or relevant for the purposes and principles set out in sections 16 and 16B:

(b)

is likely to provide information that would otherwise be required for the purposes of the Inland Revenue Acts and any function lawfully conferred on the Commissioner.

Consents or warrants required for private dwellings

(2)

The Commissioner must not enter a private dwelling to access any property or documents except with the consent of an occupier or under a warrant issued under section 17D.

Providing assistance and answering questions

(3)

Despite section 103(3)(b)(ii) and (7) of the Search and Surveillance Act 2012, the occupier of land, or a building, or a place that the Commissioner enters, or proposes to enter, must—

(a)

provide the Commissioner with all reasonable facilities and assistance for the effective exercise of the powers under this section and section 17C; and

(b)

answer all proper questions relating to the effective exercise of the powers under this section as, and in the manner, required by the Commissioner.

Accompanying persons

(4)

A person whose presence at a place is considered by the Commissioner to be necessary for the effective exercise of the powers under this section may accompany the Commissioner to a place.

Definitions for this section

(5)

In this section, and sections 16, 16B, and 17D,—

property or documents includes—

(a)

all lands, buildings, places, or other premises:

(b)

a document, whether in the custody or under the control of a public officer, or a body corporate, or any other person

private dwelling means a building or part of a building occupied as residential accommodation, and includes—

(a)

a garage, shed, and other building used in connection with the private dwelling; and

(b)

any business premises that are, or are within, a private dwelling.

Section 17: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17A Court orders for production of information or return
[Repealed]

Section 17A: repealed, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17B Commissioner may require information or production of documents
Requiring information or production of documents

(1)

A person must, when notified by the Commissioner in an information demand, provide any information that the Commissioner considers necessary or relevant for any purpose relating to—

(a)

the administration or enforcement of an Inland Revenue Act:

(b)

the administration or enforcement of any matter arising from, or connected with, a function lawfully conferred on the Commissioner.

Documents included

(2)

In this section and in sections 17, 17G, and 17H, a requirement to provide information includes a requirement to produce a document.

Requirements

(3)

The Commissioner may require that information provided under this section be—

(a)

verified by statutory declaration or otherwise:

(b)

provided to a particular office of the Commissioner:

(c)

provided in a manner acceptable to the Commissioner.

Persons included

(4)

For the purposes of this section, a person includes—

(a)

an officer employed in, or in connection with, a department of the government or a public authority:

(b)

any other public officer.

Particular requirements for information demands and inquiries

(5)

Sections 17F to 17K set out some particular requirements for information demands and inquiries.

Section 17B: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17C Commissioner’s powers in relation to documents
Taking extracts, making copies, removing for inspection

(1)

In relation to a document accessed under section 17, provided under section 17B or 17G, or produced under section 17H, the Commissioner may—

(a)

take an extract from the document:

(b)

make a copy of the document:

(c)

remove the document from a place to make a copy:

(d)

remove the document from a place and retain it for a full and complete inspection.

Copying and returning documents

(2)

When a document is removed and a copy made under subsection (1)(c), the copy must be made and the document then returned as soon as practicable.

Removing documents with consent or under warrant

(3)

The Commissioner may remove and retain a document under subsection (1)(d) for a full and complete inspection for as long as is necessary to undertake the inspection if the Commissioner has—

(a)

the consent of an occupier:

(b)

a warrant issued under section 17D.

No charge for copies

(4)

For the purposes of subsection (1)(a) to (c), the Commissioner may take an extract from or make a copy of a document without charge.

Owner’s inspection

(5)

The owner of a document that is provided, accessed, or removed under subsection (1) may inspect and obtain a copy of the document at the premises to which it is removed—

(a)

at the time the document is removed to the premises:

(b)

at all reasonable times subsequently.

Evidence

(6)

A copy of a document certified by or on behalf of the Commissioner is admissible in evidence in court as if it were the original.

Section 17C: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17D Warrants
When this section applies

(1)

This section applies for the purposes of sections 17 and 17C when—

(a)

an application is made for a search warrant under Part 4, subpart 3 of the Search and Surveillance Act 2012 for a warrant to enter a private dwelling or to remove and retain a document from a place; and

(b)

an issuing officer is satisfied that the issue of the warrant is required for the exercise of a function lawfully conferred on the Commissioner.

Warrants for entry

(2)

The issuing officer may issue a warrant to the Commissioner to enter a private dwelling when physical access to the dwelling is required.

Warrants for removal of documents

(3)

The issuing officer may issue a warrant to the Commissioner to remove a document from a place and retain it when a full and complete inspection of the document is required.

Exercising warrants

(4)

A person exercising the power of entry conferred by a warrant issued under subsection (2) or a warrant for removal of a document under subsection (3) must produce the warrant and evidence of their identity on first entering the private dwelling or the place and whenever subsequently reasonably required to do so.

Relationship with Search and Surveillance Act 2012

(5)

For the purposes of this section, and of sections 17 and 17C(1)(d), (3), (5), and (6), the provisions of subparts 1, 3, 4, 7, 9, and 10 of Part 4 of that Act, other than sections 102, 103(3)(b)(ii), 103(4)(g), 103(7), 115(1)(b), 118, 119, and 130(4) apply.

Definition for this section

(6)

In this section, issuing officer has the meaning given in section 3 of that Act.

Section 17D: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 17D(5): amended (with effect on 18 March 2019), on 26 June 2019, by section 90 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

17E Information or documents treated as in persons’ knowledge, possession, or control
Non-residents

(1)

For the purposes of sections 17B(1), 143(2), and 143A(2), information or a document that is in the knowledge, possession, or control of a non-resident is treated as being in the knowledge, possession, or control of a New Zealand resident if the New Zealand resident controls, directly or indirectly, the non-resident. For this purpose,—

(a)

a New Zealand resident is treated as holding anything held by a person who—

(i)

is resident in New Zealand and is associated with the New Zealand resident:

(ii)

is a controlled foreign company and is associated with the New Zealand resident:

(b)

a law of a foreign country that relates to the secrecy of information is ignored.

Large multinational groups

(2)

For the purposes of sections 17B(1) and 139AB, information or a document is treated as being in the knowledge, possession, or control of a member of a large multinational group in an income year, disregarding any law of a foreign country relating to the secrecy of information, if the information or document is relevant to the taxation of the large multinational group and is in the knowledge, possession, or control of the member or another member of the large multinational group.

Section 17E: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 17E(2): amended (with effect on 18 March 2019), on 26 June 2019, by section 91 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Particular information demands and inquiries

Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17F Commissioner may require information about offshore payments
When this section applies

(1)

This section applies when—

(a)

the Commissioner notifies a person in an information demand that they are required under section 17B to provide information relating to an offshore payment for which a deduction may be allowed; and

(b)

the person fails to provide a response, or a sufficient response, to the information demand by the date that is 3 months after the information demand (the demand date).

Deduction disallowed

(2)

The Commissioner may disallow the deduction, in whole or in part, in the course of making an assessment, and the person who has the deduction (person A) may not dispute the assessment in proceedings under Part 8 or Part 8A unless they establish in the proceedings that a sufficient response to the information demand was provided within 3 months of the demand date, whether the response was provided by them or another person to whom an information demand was given.

Information not admissible in evidence

(3)

In relation to an assessment referred to in subsection (2), when the information demand was given to person A, or to another person (person B) with a copy provided to person A, the information is not admissible in proceedings under Part 8 or Part 8A in which a deduction for an offshore payment is at issue, except to the extent to which the evidence—

(a)

is provided or identified in either person A or person B’s response to the information demand:

(b)

is provided or identified in person A’s response to the copy of the information demand as described in subsection (6):

(c)

is contained in other material in the possession of the Commissioner at the time the Commissioner issued the information demand and can reasonably be verified by the Commissioner.

Notice of insufficient response

(4)

The rule against admissibility in subsection (3) applies only if the Commissioner gives person A a separate notice, before or at the time of making the assessment, stating that the Commissioner does not consider that either person A or person B has provided a sufficient response to the information demand.

Commissioner’s evidence

(5)

Subsection (3) does not apply to prevent the Commissioner from producing any evidence in any proceedings.

Notices

(6)

When a notice under subsection (1), (3), or (4) is given to person B, a copy must be provided to person A. A notice or copy of a notice given by the Commissioner to a person in their capacity as an agent for a partnership or as a partner in a partnership is treated as a notice given to every partner in the partnership.

Meaning of offshore payment

(7)

For the purposes of this section, an offshore payment, for a person, means an amount of expenditure or loss incurred or purportedly incurred by them to—

(a)

a person outside New Zealand; or

(b)

a person, whether in or outside New Zealand, associated with, acting for or on behalf of, or in a fiduciary capacity in relation to, a person outside New Zealand; or

(c)

a person in New Zealand who, in the opinion of the Commissioner, may in consequence of the expenditure or loss incurred by the taxpayer, whether or not in consequence of any other thing and whether or not as an immediate or eventual consequence, make a payment to—

(i)

a person outside New Zealand; or

(ii)

a person in New Zealand making a payment as described in this paragraph.

Section 17F: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17G Commissioner may require information from large multinational groups
When this section applies

(1)

This section applies when the Commissioner notifies a member of a large multinational group in an information demand that the member is required under section 17B to provide information relating to the large multinational group or to a member of the large multinational group, and the member—

(a)

fails to provide by the date that is 3 months after the information demand (the demand date) a response to the information demand:

(b)

provides, by the demand date, a response that the Commissioner considers to be misleading because it contains misleading information or omits relevant information:

(c)

provides, by the demand date, a response that the Commissioner considers omits information, whether or not in the knowledge, possession, or control of the member, required by the information demand for the calculation of—

(i)

an arm’s length amount for a cross-border transaction:

(ii)

an amount of profit attributable to a permanent establishment in New Zealand of the member or another member of the large multinational group:

(d)

provides, by the demand date, a response that the Commissioner considers does not fulfil the requirements of the information demand.

Consequences of failing to provide satisfactory responses

(2)

The Commissioner must notify the member by a further notice that if the member does not provide a satisfactory response to the information demand before the date (the information deadline) that is 1 month after the date of the further notice,—

(a)

the Commissioner may rely on the information held by the Commissioner in exercising the Commissioner’s power to prosecute, penalise, assess, or reassess the member or other members of the large multinational group for a tax year to which the information required by the information demand relates; and

(b)

information required by the information demand and not provided to the Commissioner by the information deadline will not be allowed as evidence for use by the member or other members of the large multinational group in a dispute concerning an action of the Commissioner referred to in paragraph (a).

Treatment of information in disputes

(3)

If a member of a large multinational group disputes a prosecution, imposition of a penalty, assessment, or reassessment, relating to a tax year, and information that is required by an information demand and relates to the tax year is not provided to the Commissioner before the information deadline, the information that is not the subject of a court order under subsection (4) is not—

(a)

allowed as evidence for use by the member in a disputes procedure under Part 4A:

(b)

admissible as evidence for the member in proceedings under Part 8 or Part 8A, or other proceedings.

When court overrules treatment of information

(4)

A member of a large multinational group is allowed to use information in a way that would otherwise be prevented by subsection (3) if a court or Authority—

(a)

determines that obtaining the information in response to the information demand would have required an investment by the member of time and resources that would have been unreasonable in relation to the relevance of the information to the tax issues involved; and

(b)

determines that admission of the evidence is necessary to avoid manifest injustice to the member; and

(c)

orders that the information be allowed or admissible as evidence in the proceedings.

Section 17G: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17H Court may make order for provision of information
Applying to Court for orders

(1)

When a person does not fully comply with an information demand under section 17B or does not provide a tax return required under the Inland Revenue Acts, the Commissioner may apply to the District Court for an order requiring the person to provide the information or the tax return, as applicable.

Application as alternative remedy

(2)

The Commissioner may make an application under subsection (1) as well as, or instead of, prosecuting the person.

Notifying persons affected

(3)

The Commissioner must notify the person in relation to whom the order is sought of the application, and must notify any other person, as the Court directs.

Hearing

(4)

The Commissioner and every person notified of the application is entitled to appear and be heard on the hearing of the application.

Court review

(5)

The Court may—

(a)

order the information to be provided to the Court; and

(b)

review the information to determine—

(i)

whether to make an order requiring the person to provide the information to the Commissioner; and

(ii)

whether the information is the subject of legal professional privilege, whether within the meaning of section 20 or otherwise at law; and

(iii)

whether the information is contained in a tax advice document, and if so, whether it is required to be disclosed under section 20E, 20F, or 20G.

Court orders

(6)

The Court may order the person named in the application to provide the information, or a part of the information, to the Commissioner if and to the extent to which the Court is satisfied that the information—

(a)

is likely to be relevant for a purpose relating to the administration or enforcement of a revenue law or a matter arising from, or connected with, a function lawfully conferred on the Commissioner; and

(b)

is not the subject of legal professional privilege, whether within the meaning of section 20 or otherwise at law.

Returns

(7)

The Court may order the person named in the application to provide a tax return.

Undocumented information

(8)

A person who is required to provide information under this section must, if the information is not kept in a document, make the necessary arrangements to ensure that the information can be viewed and copied.

Overriding provision

(9)

This section applies despite any enactment or rule of law that may oblige a person to keep information secret, or not to disclose information, or not to perform an obligation. Compliance with a court order under this section is not a breach of the enactment, rule, or obligation.

No excuse

(10)

A person is not excused from having to comply with this section on the ground that—

(a)

providing the information could or might prove a breach of a tax obligation or subject the person to a fine, penalty, or conviction; or

(b)

the person could claim another privilege in relation to the provision of the information in proceedings in a court.

Offences

(11)

For offences under this section, see section 143G.

Section 17H: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17I Commissioner may conduct inquiries
When this section applies

(1)

This section applies for the purposes of obtaining information—

(a)

in relation to a person’s tax liability under an Inland Revenue Act:

(b)

that is required—

(i)

for the purposes of the administration or enforcement of an Inland Revenue Act:

(ii)

in carrying out a function lawfully conferred on the Commissioner.

Inquiry by Commissioner

(2)

The Commissioner may notify a person that they are required to attend and provide information to the Commissioner or to produce documents in their possession or control that contain the information or that the Commissioner considers are likely to contain the information.

Evidence

(3)

The Commissioner may require a person to give evidence on oath, and orally or otherwise, and for that purpose, the Commissioner or an authorised officer may administer an oath.

Offences

(4)

For offences under this section, see section 143F.

Section 17I: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17J Commissioner may apply for District Court Judge to conduct inquiries
When this section applies

(1)

This section applies when the Commissioner considers that an inquiry is necessary for the purposes of obtaining information—

(a)

in relation to a person’s tax liability under an Inland Revenue Act:

(b)

that is required—

(i)

for the purposes of the administration or enforcement of an Inland Revenue Act:

(ii)

in carrying out a function lawfully conferred on the Commissioner.

Inquiries before District Court Judge

(2)

The Commissioner may apply to a District Court Judge to hold an inquiry for the purposes of obtaining the information.

Summoning and examination of persons

(3)

The Judge may—

(a)

summon a person that the Commissioner or another interested person requires to be examined; and

(b)

examine the person on oath in chambers regarding any matter relevant to the subject matter of the inquiry.

Judge’s jurisdiction and person’s rights

(4)

The Judge has all jurisdiction and authority in relation to the summons and examination of the person that they would have in relation to a witness in a civil action within the Judge’s ordinary jurisdiction. Subject to the Inland Revenue Acts, the person has all the rights that the person would have and is subject to the liabilities that the person would be if the person were the witness.

Commissioner’s powers

(5)

The Commissioner—

(a)

may cross-examine a person summoned:

(b)

may be represented by a barrister or solicitor who may examine, cross-examine, and re-examine a person summoned according to ordinary practice.

Persons interested

(6)

A person interested in the subject matter of the inquiry may be represented and may examine, cross-examine, and re-examine a person summoned according to ordinary practice.

Statements

(7)

The statement of a person examined under this section must be recorded in a document, signed by the person in the presence of the Judge, and delivered to the Commissioner. The statement does not form part of court records.

Offences

(8)

For offences under this section, see section 143F.

Section 17J: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17K Questions and statements made in inquiries
When this section applies

(1)

This section applies when a person is summoned and examined by either the Commissioner under section 17I or a District Court Judge under section 17J.

No excuse

(2)

No person summoned or examined is excused from answering a question on the ground that the answer may incriminate them or render them liable to a penalty or forfeiture.

Statements not admissible in evidence

(3)

A statement made by a person in answer to a question put to them is not admissible in criminal proceedings against the person, except on a charge of perjury. The provisions of the Crimes Act 1961 which relate to perjury are applicable to an inquiry by the Commissioner under section 17I.

Travelling expenses

(4)

A person who has been summoned is entitled to receive an amount on account of travelling expenses and loss of time. The amount is a reasonable amount determined by the Commissioner or the Judge, as applicable.

Offences

(5)

For offences under this section, see section 143F.

Section 17K: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Regulations

Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17L Regulations providing for regular collection of bulk data
What this section does

(1)

This section provides a regulation-making power in relation to the administration of this Act and the other Inland Revenue Acts to authorise the Commissioner to collect bulk information in the form of datasets from a person who is the holder of the information if the collection of the information is considered necessary or relevant for a purpose relating to the administration or enforcement of a matter arising from or connected with a function lawfully conferred on the Commissioner.

Orders in Council

(2)

The Governor-General may, by Order in Council on the recommendation of the Minister of Revenue, make regulations—

(a)

authorising the Commissioner to collect on a continuing and regular basis, information in the form of datasets from a person, or a class of persons:

(b)

prescribing—

(i)

the type of information that may be collected:

(ii)

the person or the class of persons to whom the regulations apply:

(iii)

the frequency of reporting by the person or class of persons:

(iv)

the form of the information:

(v)

the specifications for the reporting method that must be used:

(c)

setting out the way in which the information is necessary for the purposes set out in subsection (1):

(d)

specifying a person or class of persons who may be given an exemption from some or all of a requirement under paragraph (a), (b), or (c):

(e)

prescribing how provisions of this Act or another Inland Revenue Act must be applied or modified for the purpose set out in section 17B.

Requirements

(3)

The Minister may recommend the making of regulations under this section only if satisfied that—

(a)

the regulations are necessary for a purpose relating to—

(i)

the administration or enforcement of any of the Inland Revenue Acts:

(ii)

the administration or enforcement of any matter arising from or connected with a function lawfully conferred on the Commissioner; and

(b)

the proposed use of the information is consistent with the purposes of the Inland Revenue Acts; and

(c)

the type and quantity of information collected is no more than is necessary for a purpose relating to—

(i)

the administration or enforcement of any of the Inland Revenue Acts:

(ii)

the administration or enforcement of any matter arising from or connected with a function lawfully conferred on the Commissioner; and

(d)

the regulations do not unreasonably impinge on the privacy of individuals, and contain safeguards that adequately protect the privacy of individuals; and

(e)

a consultative process has been undertaken that—

(i)

includes the distribution of draft regulations and an explanation of the way in which the regulations would meet the requirements of paragraphs (a), (b), (c), and (d) to the Privacy Commissioner, information holders, and other persons or organisations with whom the Commissioner considers it is reasonable to consult for the purposes of this section; and

(ii)

provides a period of consultation of at least 6 weeks.

Review

(4)

Within the period of time set out in subsection (5), the Commissioner must—

(a)

review the operation of this section; and

(b)

assess the impact of this section, in consultation with the Privacy Commissioner; and

(c)

consider whether amendments to the law are necessary or desirable, and in particular, whether this section is needed; and

(d)

report the findings to the Minister of Revenue.

Timing of review

(5)

The review must occur after the expiry of 5 years from the commencement of this section but before the expiry of 6 years from the commencement of this section.

Section 17L: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Use of information

Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

17M Use of information
Purposes

(1)

Despite anything in any other Act, nothing prevents the Commissioner from—

(a)

using information obtained under this Act for the purposes of—

(i)

carrying into effect any of the Inland Revenue Acts:

(ii)

carrying out or supporting a function lawfully conferred on the Commissioner; or

(b)

using information obtained under any of the Inland Revenue Acts for the purposes of—

(i)

carrying into effect the provisions of this Act:

(ii)

carrying out or supporting a function lawfully conferred on the Commissioner.

Permitted disclosures

(2)

For the purposes of subsection (1), the use of information by the Commissioner includes its use in a permitted disclosure.

Re-use of information

(3)

In this section, the use of information includes the re-use of the information.

Section 17M: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Confidentiality of information

Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18 Confidentiality of sensitive revenue information
Confidentiality requirements for revenue officers

(1)

A revenue officer must keep confidential all sensitive revenue information and must not disclose the information unless the disclosure is a permitted disclosure that meets the requirements of sections 18D to 18J.

Confidentiality requirements for other persons

(2)

A person, other than a revenue officer, who has access to, or obtains sensitive revenue information must keep it confidential and must not disclose the information unless the disclosure is—

(a)

authorised by the Commissioner as a permitted disclosure that meets the requirements of sections 18D to 18J:

(b)

authorised by the Commissioner for a purpose, and only to the extent authorised:

(c)

permitted under the agreement under which the information is accessed or obtained.

Other revenue information

(3)

Despite sections 18D to 18J and schedule 7, the Commissioner is not required to disclose any item of revenue information if the release of the information would adversely affect the integrity of the tax system or would prejudice the maintenance of the law.

Offences and penalties

(4)

For the offences and related penalties,—

(a)

by revenue officers, see section 143C:

(b)

by persons other than revenue officers, see sections 143D to 143EB.

Section 18: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18B Requirements for revenue officers and other persons
Declarations by revenue officers

(1)

For the purposes of section 18(1), before a revenue officer performs their first official duty as an officer, they must complete a declaration of confidentiality as prescribed by the Commissioner.

Certificates by other officers

(2)

For the purposes of section 18(2), a person, other than a revenue officer, who acquires, obtains, or has access to revenue information must complete a certificate of confidentiality as prescribed by the Commissioner. The certificate must be kept in a form acceptable to the Commissioner by the person, entity, or agency that employs, appoints, or contracts services from the person.

Making declarations

(3)

The declaration under subsection (1) may be made before—

(a)

the Commissioner; or

(b)

a revenue officer; or

(c)

a person authorised by or under the Oaths and Declarations Act 1957 to take statutory declarations.

Revenue officers treated as making declaration

(4)

A revenue officer who has made a declaration described in subsection (1) under an earlier taxation secrecy or fidelity provision corresponding to this provision, or who was treated as making that declaration under an earlier provision, is treated as having made a declaration under this section.

Other persons treated as making declaration

(5)

A person other than a revenue officer who has completed a certificate as described in subsection (2) under an earlier taxation secrecy or fidelity provision corresponding to this provision, or who was treated as completing that certificate under an earlier provision, is treated as having completed a certificate under this section.

Section 18B: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Permitted disclosures

Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18C Permitted disclosures

Sections 18D to 18J provide exceptions to the rule of confidentiality set out in section 18. These exceptions are permitted disclosures.

Section 18C: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18D Disclosures made in carrying into effect revenue laws
Carrying into effect revenue law

(1)

Section 18 does not apply to a disclosure of sensitive revenue information that is made for the purpose of carrying into effect a revenue law as set out in schedule 7, part A.

Carrying out function conferred on Commissioner

(2)

Section 18 does not apply if—

(a)

a disclosure of sensitive revenue information is made in carrying out or supporting a function lawfully conferred on the Commissioner to—

(i)

administer the tax system:

(ii)

implement the tax system:

(iii)

improve, research, or reform the tax system; and

(b)

the Commissioner considers the disclosure is reasonable for the purposes described in paragraph (a), having regard to—

(i)

the Commissioner’s obligation at all times to use best endeavours to protect the integrity of the tax system; and

(ii)

the importance of promoting compliance with the law, especially voluntary compliance; and

(iii)

the impact of the disclosure, personally or commercially or in some other way; and

(iv)

the resources available to the Commissioner; and

(v)

the public availability of the information.

Disclosures in co-located environments

(3)

Section 18 does not apply to a disclosure of sensitive revenue information that a revenue officer—

(a)

makes—

(i)

to a person who is a revenue officer or a person to whom section 18B(2) applies; and

(ii)

at a place, and in conditions relating to the confidentiality of information, in which the Commissioner expects revenue officers to perform their duties; and

(b)

does not intend, and takes the care that is reasonable in the place and conditions to prevent, the receipt of the information by the person receiving it.

Disclosures for court proceedings

(4)

Section 18 does not apply to—

(a)

prevent the disclosure of sensitive revenue information to a court or tribunal if the disclosure is necessary for the purpose of carrying into effect a revenue law:

(b)

require a revenue officer to produce a document in a court or tribunal, or to disclose to a court or tribunal a matter or thing that comes to their notice in the performance of their duties.

Section 18D: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18E Disclosures made under information-sharing arrangements
Disclosure under agreements and regulations

(1)

Section 18 does not apply to a disclosure of sensitive revenue information and other information, as applicable, that is made for the purpose of a disclosure under—

(a)

an approved agreement under subsection (2):

(b)

an agreement made under subsection (3):

(c)

regulations made under section 18F.

Approved information-sharing agreements

(2)

The Commissioner may provide information under an information-sharing agreement approved by an Order in Council made under section 96J of the Privacy Act 1993. The information-sharing agreement—

(a)

may relate to information that is sensitive revenue information, being personal information and other non-personal information:

(b)

may extend a restricted information-sharing provision in an Inland Revenue Act, as contemplated by the Privacy Act 1993, without further authority than this section:

(c)

includes an existing approved information-sharing agreement made under the authority of this Act that continues to be in force.

Disclosure by agreement when consent obtained

(3)

The Commissioner may enter into an agreement to share certain information if—

(a)

the agreement—

(i)

is made for public services purposes; and

(ii)

relates to the disclosure of sensitive revenue information held about a person or entity; and

(iii)

specifies appropriate conditions for the security and use of the information; and

(iv)

stipulates a process to ensure the consent is properly obtained and recorded; and

(b)

the Commissioner has consulted the Privacy Commissioner on the terms of the agreement, and the Privacy Commissioner agrees that the disclosure is appropriate; and

(c)

the person or entity consents to the disclosure of the information.

Inquiry into provenance of types of data

(4)

Before proposing a new information-sharing agreement under subsection (2), a new consent agreement under subsection (3), or new regulations under section 18F, the Commissioner must—

(a)

inquire into, and make an assessment of, the likely provenance of the types of data proposed to be shared; and

(b)

consider whether particular conditions are required to be specified for the security and use of the information.

Meaning of public service

(5)

In this section and sections 16B and 18F, public service means a public function or duty that is conferred or imposed on an agency described in subsection (6)—

(a)

by or under law; or

(b)

by a policy of the government.

Meaning of agency

(6)

For the purposes of this section and section 18F, agency

(a)

has the meaning given in section 2 of the Privacy Act 1993 as it applies for the purposes of Part 9A of that Act:

(b)

includes a private sector agency and a public sector agency as those terms are defined in section 96C of that Act.

Section 18E: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18F Regulations for information-sharing for public services purposes
Regulations relating to provision of public services

(1)

This section provides a regulation-making power for matters relating to the provision of public services in the sharing of revenue information or other information, as applicable, when—

(a)

the sharing of the information is intended to improve the ability of the government to deliver efficient and effective services or enforce the law; and

(b)

the information is more easily or more efficiently obtained from, or verified by, the Commissioner; and

(c)

it is not unreasonable or impractical to require the Commissioner to deliver the information; and

(d)

the nature of the sharing is proportionate, taking into account the purpose for which the information is proposed to be shared; and

(e)

the person, entity, or agency receiving the information has adequate protection for the information; and

(f)

the sharing of the information will not unduly inhibit the future provision of information to the Commissioner.

Regulations

(2)

The Governor-General may, by Order in Council on the recommendation of the Minister of Revenue, make regulations—

(a)

providing for the sharing of revenue information that the Commissioner holds with an agency; and

(b)

prescribing—

(i)

the classes or types of revenue information that may be shared:

(ii)

how the information is to be provided or accessed:

(iii)

how the information is to be used:

(iv)

how the information must be stored, kept secure, or disposed of; and

(c)

providing that the information-sharing arrangements under the regulations are monitored by the Privacy Commissioner; and

(d)

specifying—

(i)

whether further disclosure of the information is permitted:

(ii)

whether review requirements are to be stipulated, including instances of breaches of confidentiality.

Requirements for making of regulations

(3)

The Minister may recommend the making of regulations under this section only if satisfied that—

(a)

the regulations are necessary to achieve the purpose set out in subsection (1); and

(b)

the type and quantity of information to be shared under the regulations are no more than is necessary to facilitate the provision of effective and efficient services or enforce the law; and

(c)

the regulations do not unreasonably impinge on the privacy of individuals and contain safeguards that adequately protect the privacy of individuals; and

(d)

the mechanism used to share the information is the most appropriate mechanism, taking into account the type and quantity of the information to be shared; and

(e)

a consultative process has been undertaken that—

(i)

includes the distribution of draft regulations and an explanation of the way in which the regulations would meet the requirements of paragraphs (a) to (d) to the Privacy Commissioner and other persons or organisations with whom the Commissioner considers it is reasonable to consult for the purposes of this section; and

(ii)

provides a period of consultation of at least 4 weeks.

Government agency communication

(4)

An Order in Council made under the authority of this Act under section 81BA as repealed by the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019, to the extent to which it continues to be in force, is treated as a regulation made under this section.

Section 18F: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18G Disclosures to persons and their representatives

Section 18 does not apply to a disclosure of sensitive revenue information made to a person in relation to whom the information is held. The disclosure may be made to the person and also to the person’s representative as set out in schedule 7, part B.

Section 18G: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18H Disclosures to other agencies for certain specified purposes

Section 18 does not apply to a disclosure of sensitive revenue information to certain agencies when the disclosure is made for certain specified purposes as set out in schedule 7, part C.

Section 18H: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18I Disclosures for international purposes

Section 18 does not apply to a disclosure of sensitive revenue information that is made for the purposes of an international obligation of the Commissioner as set out in schedule 7, part D.

Section 18I: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18J Disclosures for risk of harm purposes
Serious threat to health and safety

(1)

Section 18 does not apply to a disclosure of sensitive revenue information that is made when disclosure is necessary to prevent or lessen a serious threat to—

(a)

public health or public safety:

(b)

the life or health of a person.

Meaning of serious threat

(2)

For the purposes of this section, serious threat means a threat that the Commissioner reasonably believes to be serious having regard to—

(a)

the likelihood of the threat being realised; and

(b)

the severity of the consequences if the threat is realised; and

(c)

the time at which the threat may be realised.

Section 18J: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

18K Commissioner to notify Minister where funds of gift-exempt body applied for non-charitable purpose, etc

In any case where the Commissioner has reason to believe that the funds of any gift-exempt body might be or are being applied for a purpose that is not charitable, benevolent, philanthropic, or cultural, the Commissioner shall, notwithstanding section 18(1), without revealing the identity of the maker of any donation to the gift-exempt body, notify the Minister accordingly.

Compare: 1976 No 65 s 432A(4)

Section 18K (former section 89): renumbered, on 18 March 2019, by section 50 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 18K heading: amended, on 2 June 2016, by section 128(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 18K: amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 18K: amended, on 2 June 2016, by section 128(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

19 Inquiry by Commissioner
[Repealed]

Section 19: repealed, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Subpart 3AB—Tax advice documents

Subpart 3AB heading: inserted, on 18 March 2019, by section 11 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

20 Privilege for confidential communications between legal practitioners and their clients

(1)

Despite anything in the Search and Surveillance Act 2012, but subject to subsections (2) and (3), any information or document shall, for the purposes of sections 16 to 17E, 17H, and 17I, 143(1)(b), 143A(1)(b), 143B(1)(b), and 143F, be privileged from disclosure, if—

(a)

it is a confidential communication passing between—

(i)

a legal practitioner in the practitioner’s professional capacity and another legal practitioner in such capacity; or

(ii)

a legal practitioner in the practitioner’s professional capacity and the practitioner’s client,—

whether made directly or indirectly through an agent of either; and

(b)

it is made or brought into existence for the purpose of obtaining or giving legal advice or assistance; and

(c)

it is not made or brought into existence for the purpose of committing or furthering the commission of some illegal or wrongful act.

(2)

Where the information or document consists wholly or partly of, or relates wholly or partly to, the receipts, payments, income, expenditure, or financial transactions of a specified person (whether a legal practitioner, the practitioner’s client, or any other person), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.

(3)

Where the information or document consists wholly or partly of, or relates wholly or partly to investment receipts (being receipts arising or accruing on or after 1 April 1975 from any money lodged at any time with a legal practitioner for investment) of any person or persons (whether the legal practitioner, the practitioner’s client or clients, or any other person or persons), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.

(4)

Except as provided in subsection (1), no information or document shall for the purposes of sections 16 to 17E, 17H, and 17I, 143(1)(b), 143A(1)(b), 143B(1)(b), and 143F be privileged from disclosure on the ground that it is a communication passing between one legal practitioner and another legal practitioner or between a legal practitioner and the practitioner’s client.

(5)

Where any person refuses to disclose any information or document on the ground that it is privileged under this section, the Commissioner or that person may apply to a District Court Judge for an order determining whether or not the claim of privilege is valid; and, for the purposes of determining any such application, the District Court Judge may require the information or document to be produced to the District Court Judge. An application under this subsection may be made in the course of an inquiry under section 17J to the District Court Judge who is holding the inquiry.

(6)

Subject to subsection (3), this section shall apply to information and documents made or brought into existence whether before or after the commencement of this Act.

(7)

In this section, legal practitioner means a barrister or solicitor of the High Court, and references to a legal practitioner include a firm or an incorporated law firm (within the meaning of the Lawyers and Conveyancers Act 2006) in which he or she is, or is held out to be, a partner, director, or shareholder.

Compare: 1974 No 133 s 20

Section 20 heading: replaced (with effect on 1 April 1995), on 12 December 1995, by section 3 of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).

Section 20(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 20(1): amended, on 1 September 2013, by section 302(10) of the Search and Surveillance Act 2012 (2012 No 24).

Section 20(1): amended, on 29 August 2011, by section 149(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(1): amended, on 26 July 1996, by section 8 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 20(1)(a): amended, on 2 June 2016, by section 83 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20(2): amended, on 29 August 2011, by section 149(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(2): amended, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).

Section 20(3): amended, on 29 August 2011, by section 149(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(3): amended, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).

Section 20(4): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 20(4): amended, on 29 August 2011, by section 149(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(4): amended, on 26 July 1996, by section 8 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 20(5): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 20(5): amended, on 29 August 2011, by section 149(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(6): amended, on 29 August 2011, by section 149(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20(7): replaced, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).

20B No requirement to disclose tax advice document

(1)

Despite anything in the Search and Surveillance Act 2012, a person (called in this section and sections 20C to 20G an information holder) who is required under 1 or more of sections 16 to 17E, 17H, and 17I or under a discovery obligation to disclose information in relation to the information holder or another person is not required to disclose a document that is a tax advice document for the person to whom the information relates.

(2)

A document is eligible to be a tax advice document for a person if the document

(a)

is confidential; and

(b)

is created by—

(i)

the person for the main purpose of instructing a tax advisor to act for the person by giving advice to the person, if the advice is to be about the operation and effect of tax laws:

(ii)

a tax advisor or, where the tax advisor is in public practice, an employee of the tax advisor’s firm, for the main purpose of recording research and analysis, if the research and analysis is performed for the main purpose of enabling the tax advisor to give advice to the person about the operation and effect of tax laws:

(iii)

a tax advisor or, where the tax advisor is in public practice, an employee of the tax advisor’s firm, for the main purpose of the giving of advice by the tax advisor to the person, or the recording of advice given by the tax advisor to the person, if the advice is about the operation and effect of tax laws; and

(c)

is created for purposes that do not include a purpose of committing, or promoting or assisting the committing of, an illegal or wrongful act.

(3)

A document is a tax advice document for a person if—

(a)

the document is eligible under subsection (2) to be a tax advice document for the person; and

(b)

the person makes a claim, under section 20D, that the document is a tax advice document; and

(c)

the person satisfies the requirements of sections 20E and 20F for the document.

(4)

A tax advisor is a natural person who is subject to the code of conduct and disciplinary process, referred to in subsection (5)(a)(ii) and (iii), of an approved advisor group.

(5)

An approved advisor group is a group that—

(a)

includes natural persons who—

(i)

have a significant function of giving advice on the operation and effect of tax laws; and

(ii)

are subject to a professional code of conduct in giving the advice; and

(iii)

are subject to a disciplinary process that enforces compliance with the code of conduct; and

(b)

is approved by the Commissioner for the purposes of this definition.

Section 20B: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20B(1): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 20B(1): amended, on 1 September 2013, by section 302(11) of the Search and Surveillance Act 2012 (2012 No 24).

Section 20B(1): amended, on 29 August 2011, by section 150(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(1): amended, on 6 October 2009, by section 600(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20B(2): amended, on 29 August 2011, by section 150(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3)(a): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3)(b): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20B(3)(c): amended, on 29 August 2011, by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

20C Treatment of document

(1)

This section applies to a document that is—

(a)

included in a request for, or discovery obligation for disclosure of, information in relation to a person; and

(b)

possibly eligible to be a tax advice document for the person.

(2)

The document must be treated as being a tax advice document for the person—

(a)

from the time of the request for, or discovery obligation for disclosure of, information:

(b)

until the earlier of—

(i)

the time by which the person is required by section 20D to claim that the document is a tax advice document for the person:

(ii)

the time at which the person notifies the Commissioner that the person does not claim that the document is a tax advice document for the person.

(3)

If the person makes a claim under section 20D that the document is a tax advice document for the person, the document must be treated as being a tax advice document for the person from the time of the claim until—

(a)

the document is ruled not to be a tax advice document for the person by—

(i)

the District Court:

(ii)

a court or Taxation Review Authority, if the claim is made in response to a discovery obligation in proceedings before the court or Authority:

(b)

the person notifies the Commissioner that the document is not eligible to be a tax advice document for the person:

(c)

the person notifies the Commissioner that they withdraw the claim that the document is a tax advice document for the person:

(d)

an approved advisor group informs the Commissioner that a tax advisor is not or was not a member of the approved advisor group at a time—

(i)

at which the tax advisor is claimed by the person or the tax advisor to be a member of the approved advisor group; and

(ii)

at which the tax advisor would be required to be a member of an approved advisor group for the document to be a tax advice document.

(4)

If a document must be treated under this section as being a tax advice document for a person, a copy of the document must be held in a secure place for the periods referred to in subsections (2) and (3) by a tax advisor.

Section 20C: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20C heading: amended, on 29 August 2011, by section 151(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(1): amended, on 29 August 2011, by section 151(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(1)(a): amended, on 6 October 2009, by section 601(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20C(2): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(2)(a): replaced, on 6 October 2009, by section 601(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20C(2)(b)(i): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(2)(b)(ii): amended, on 2 June 2016, by section 84(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20C(2)(b)(ii): amended, on 29 August 2011, by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(3): amended, on 29 August 2011, by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(3)(a): replaced, on 6 October 2009, by section 601(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 20C(3)(a): amended, on 29 August 2011, by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20C(3)(b): replaced, on 2 June 2016, by section 84(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20C(3)(c): replaced, on 2 June 2016, by section 84(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 20C(4): amended, on 29 August 2011, by section 151(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

20D Claim that document is tax advice document

(1)

A claim by a person that a document is a tax advice document for the person must be made by the person or by a tax advisor who is authorised to act on behalf of the person for the purposes of sections 20C to 20G.

(2)

A claim that a document created by a person is a tax advice document for the person must contain the following information:

(a)

a brief description of the form and contents of the document; and

(b)

the name of the tax advisor for whom the document was intended; and

(c)

the date on which the document was created.

(3)

A claim that a document created by a tax advisor, or by an employee of a tax advisor’s firm, is a tax advice document for a person must contain the following information:

(a)

a brief description of the form and contents of the document; and

(b)

the name of the tax advisor giving the tax advice in relation to which the document was created; and

(c)

the approved advisor group to which the tax advisor belonged when the document was created; and

(d)

the statute or other enactment and the type of revenue that was the subject of the tax advisor’s advice in relation to which the document was created; and

(e)

the date on which the document was created.

(4)

A claim that a document is a tax advice document for a person must be made—

(a)

if the requirement to disclose information is under section 17 or under section 17 or 17C

(i)

on the day on which the Commissioner or an officer of the department exercises the right of inspection or removal that leads to the claim:

(ii)

by a later date to which the Commissioner agrees:

(b)

if the requirement to disclose information is under section 17B or 17C, by the date that is the later of the following:

(i)

the date that is given by the Commissioner in the request for disclosure of the information:

(ii)

the date that is 28 days after the date of the request by the Commissioner for disclosure of the information:

(c)

if the requirement to disclose information is under section 17H, 17J, or 17K, by the date on which the court requires the production of information:

(d)

if the requirement to disclose information is under section 17I, by the date on which the Commissioner requires the production of information:

(e)

if the requirement to disclose information is under a discovery obligation, by the date by which the discovery obligation requires the disclosure of information.

(5)

If a tax advisor acting on behalf of a person claims that a document is a tax advice document for the person, the claim must include notification by the tax advisor that the tax advisor is authorised to act on behalf of the person for the purposes of sections 20C to 20G.

Section 20D: inserted, on 21 June 2005 (applying to a requirement to disclose information for which notice of the requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 20D heading: amended, on 29 August 2011, by section 152(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(1): amended, on 29 August 2011, by section 152(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2)(a): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2)(b): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(2)(c): amended, on 29 August 2011, by section 152(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(a): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(b): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(c): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(d): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(3)(e): amended, on 29 August 2011, by section 152(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(4): amended, on 29 August 2011, by section 152(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 20D(4)(a): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 20D(4)(b): amended, on 18 March 2019, by