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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Foreign dividends

78C: Disclosure when changes occur

You could also call this:

"Tell the Commissioner if your details change"

Illustration for Tax Administration Act 1994

You must tell the Commissioner as soon as possible if some information changes. This change must be about an amount mentioned in section LJ 6 of the Income Tax Act 2007. You must do this after you have made an application under section 78B.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1261613.

Topics:
Money and consumer rights > Taxes
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78B: Applications for tax credits, or

"How to apply for a tax credit you are owed"

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78D: Evidential requirements for tax credits, or

"Proving you are eligible for tax credits"

Part 3Information, record-keeping, and returns
Returns: Foreign dividends

78CDisclosure when changes occur

  1. A taxpayer must provide to the Commissioner, as soon as possible, all relevant information if—

  2. an amount referred to in section LJ 6 of the Income Tax Act 2007 is changed; and
    1. the change occurs after the taxpayer has made an application under section 78B.

      Compare
      Notes
      • Section 78C: inserted, on (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).