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, 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).
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)
Except as otherwise expressly provided, the provisions of this Act that are not in Part 6 (which relates to assessments) and that correspond to provisions of the Income Tax Act 1976 do not apply to any of the Inland Revenue Acts other than the Income Tax Act 2007, the Income Tax Act 2004, the Income Tax Act 1994, and the Taxation Review Authorities Act 1994.
Section 2(4): substituted, on 1 April 2005, by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(4): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
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 interpretation
[Repealed]
acceptable tax position means a tax position that is not an unacceptable tax position
Accounting period, in section 107 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
Activities as an airport operator
[Repealed]
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.
Additional tax
[Repealed]
Amount payable is defined in section 157(10) for the purposes of that section
approved advisor group is defined in section 20B(5)
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
(c)
that has been approved by the Commissioner for the purposes of this definition
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
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—
(a)
is defined in section 82(9) for the purposes of that section:
(b)
is defined in section 83(7) for the purposes of that section:
(c)
is defined in section 84(6) for the purposes of that section:
(d)
is defined in section 85(6) for the purposes of that section:
Authorised savings institution, in section 56 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
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
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) of this Act, is the basis of exemption referred to in section 32E(2)
Beneficiary—
(a)
is defined in section 82(9) for the purposes of that section:
(b)
is defined in section 84(6) for the purposes of that section:
Beneficiary information—
(a)
is defined in section 82(9) for the purposes of that section:
(b)
is defined in section 84(6) for the purposes of that section:
Benefit, in sections 82, 82A, 84, and 85 of this Act, has the same meaning as in section 3(1) of the Social Security Act 1964; and includes—
(a)
a lump sum payable under section 61DB or section 61DC or section 61DD of that Act:
(b)
any special assistance granted out of the Crown Bank Account from money appropriated by Parliament under paragraph (d) or paragraph (da) of section 124(1) of that Act:
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:
Book and document, and book or document, include all books, accounts, rolls, records, registers, papers, and other documents and all photographic plates, microfilms, photostatic negatives, prints, tapes, discs, computer reels, perforated rolls, or any other type of record whatever
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
Cardholder is defined in section 83(7) for the purposes of that section
Cardholder information is defined in section 83(7) for the purposes of that section
Challenge means—
(a)
to commence proceedings under Part 8A challenging a disputable decision; or
(b)
the proceedings,—
as the context requires
Charities Commission means the Charities Commission established under Part 1 of the Charities Act 2005
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
(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) of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
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 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—
(a)
in sections 26 and 172 of this Act, has the same meaning as in paragraph (b)(ii) of the definition of that term in section OB 1 of the Income Tax Act 1994:
(b)
in sections 22, 29, 30, 67 to 74, 77, 94, 97, 101 to 104, 120M, 140B, 140C, 143B(3), 180, and 181 of this Act, has the same meaning as in paragraph (b)(iii) of the definition of that term in section OB 1 of the Income Tax Act 1994:
Competent authority is defined in section 173B
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 of this Act, 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 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
Corporation is defined in section 82(9) for the purposes of that section
Correct tax position means the correct tax position established under one or more tax laws
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 in writing by the disputant that the disputant is discontinuing a challenge:
(ii)
the day on which a Taxation Review Authority, in its small claims jurisdiction, determines a challenge:
(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:
Debtor is defined in section 85(6) for the purposes of that section
Debtor information is defined in section 85(6) for the purposes of that section
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 means—
(a)
the amount of tax assessed under a tax law as payable by a taxpayer or disputant; or
(b)
goods and services tax payable (as defined in section 20A(1) of the Goods and Services Tax Act 1985) by a taxpayer or disputant on a due date,—
in relation to which the taxpayer makes a competent objection under Part 8, or that the disputant challenges as payable under Part 8A
Deficient tax
[Repealed]
Department means the Inland Revenue Department
Deputy Commissioner of Inland Revenue
[Repealed]
Determination
[Repealed]
Determination of loss
[Repealed]
Determination of loss carried forward
[Repealed]
Determination of net loss
[Repealed]
Determination of net loss carried forward
[Repealed]
Disclosure notice means a disclosure notice issued by the Commissioner to a disputant under section89M
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)
that is left to the Commissioner's discretion under sections 89K, 89L, 89M(8) and (10) and 89N(3)
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
District Commissioner of Inland Revenue
[Repealed]
Dividend
[Repealed]
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 related compensation is defined in section 82(9) for the purposes of that section
Employee is defined in section 46(7) for the purposes of that section
Employer, 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
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.
Entitlement card is defined in section 83(7) for the purposes of that section
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:
Excess tax
[Repealed]
Exempt person is defined in section 53(1) for the purposes of that section and section 27(1)
Exploratory well, in section 91(1)(e) of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
Exploratory well expenditure, in section 91(1) of this Act, 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 in subparts MA to MF and MZ of the Income Tax Act 2007
Family support certificate of entitlement
[Repealed]
family trust is defined in section 173M(5) for the purpose of that section
Family support credit of tax
[Repealed]
Family tax credit
[Repealed]
First instalment date
[Repealed]
first payment period, in section 47 and 173 of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
Floating charge
[Repealed]
Foreign tax
[Repealed]
Fringe benefit, in section 22 of this Act, has the meaning given by section CX 2 of the Income Tax Act 2007
Fringe benefit tax
[Repealed]
full and complete inspection—
(a)
includes use as evidence in court proceedings:
(b)
does not include removal to make copies under section 16B
Gift-exempt body, in sections 32, 58, and 89 of this Act, 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)
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:
Holder
[Repealed]
Implementation date
[Repealed]
Income statement means a statement issued by the Commissioner to a natural person that contains the information required by section 80E
Income tax is defined in section 157(10) for the purposes of that section
Income tax payable
[Repealed]
Income year
[Repealed]
Incremental late payment penalty means a late payment penalty imposed under section 139B(2)(b)
information holder is defined in section 20B(1) for the purposes of sections 20B to 20F
Incremental tax
[Repealed]
Information requisition is defined in section 21(8) for the purposes of that section
Initial late payment penalty means a late payment penalty imposed under section 139B(2)(a)
Inland Revenue Acts means the Acts specified in the Schedule to this Act, and includes any Acts (whether repealed or not) that before the commencement of this Act were specified in Schedule 1 to the Inland Revenue Department Act 1974
Instalment date, in sections 120KB to 120KE of this Act, has the same meaning as in section YA 1 of the Income Tax Act 2007
interest instalment date has the same meaning as in section YA 1 of the Income Tax Act 2007
Instalment portion
[Repealed]
Instrument, instrument of conveyance and instrument of nomination of shares
[Repealed]
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
IR5 taxpayer is defined in section 37(6) for the purposes of that section
Issuer
[Repealed]
Judicial officer is defined in section 16(7) for the purposes of that section and section 16C
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)
additional tax imposed on unpaid tax under section 139:
(ii)
additional tax imposed on any tax remaining unpaid under section 41 of the Goods and Services Tax Act 1985 for supplies made in taxable periods:
(iii)
interest on gift duty imposed under section 84 of the Estate and Gift Duties Act 1968 for gifts made:
(iv)
a penalty imposed for unpaid stamp duty under section 58 of the or any interest imposed under section 86E on unpaid credit card duty for—
(A)
an instrument of conveyance executed; and
(B)
a bill of exchange made, drawn, or prepaid under sections 81 to 83 of that Act; and
(C)
a liable transaction entered into:
(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 section 81 for the purposes of that section
Legal practitioner is defined in section 20 for the purposes of that section
Life insurer, in section 112 of this Act, has the same meaning as in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007
Maori authority distribution penalty tax means tax payable under section 140CB
Maori
[Repealed]
Minister means the Minister of Finance
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
New provisional taxpayer
[Repealed]
New return date
[Repealed]
New Zealand tax
[Repealed]
Non-exempt person is defined in section 53(1) for the purposes of that section and section 27
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; or
(c)
[Repealed]
notice means a notice to which, as appropriate, section 14 or 14B or 14C applies.
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:
