Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Returns and return dates

44D: Natural product dealer certificate

You could also call this:

"A certificate for people who sell natural products, like a special licence to do their job."

Illustration for Tax Administration Act 1994

You can get a natural product dealer certificate if you apply for it. The Commissioner can issue this certificate for any period of time. You can find more information about this in Schedule 4 of the Income Tax Act 2007. The certificate can be revoked if you get a notice from the Commissioner or if you revoke it yourself. The Commissioner can also revoke the certificate. This means the certificate will no longer be valid. You need to follow the rules to get and keep a natural product dealer certificate. The Commissioner has the power to issue and revoke these certificates. You can use the certificate as long as it is valid and has not been revoked.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1264497.

Topics:

Business > Industry rulesBusiness > Starting a businessMoney and consumer rights > Taxes

44C: Certificates about trees, or

"Certificates to prove what trees are used for"

45: AIM method information: taxpayers, or

"Information taxpayers must give when using the AIM method for tax payments"

Part 3Information, record-keeping, and returns
Returns: Returns and return dates

44DNatural product dealer certificate

For the purposes of Schedule 4, Part H of the Income Tax Act 2007, the Commissioner may issue a natural product dealer certificate to a person who applies for the certificate.
The certificate may be issued for any period of time, and is revoked when a notice ordering revocation is received by the Commissioner, if the person revokes the certificate, or by the person, if the Commissioner revokes the certificate.

Notes

Section 44D: 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 44D(1): amended, on 2 June 2016, by section 113 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).