Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Recoveries - General

166B: Shipping business of absentee taxpayer

You could also call this:

"Tax rules for shipping businesses owned by people who don't live in New Zealand"

Illustration for Tax Administration Act 1994

You have a shipping business and do not live in New Zealand. The government can make an assessment about your tax. This section applies to you if you carry goods or passengers, or if someone else is in charge of your ship. You might have someone working for you who is in charge of your ship. They are treated as an agent under section HD 21 of the Income Tax Act 2007. This means they act on your behalf. The Commissioner can tell a Customs officer to stop your ship from leaving until your tax is paid.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1265118.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
Previous

166: Tax paid in excess may be set off against additional tax when assessment reopened, or

"Getting a refund if you paid too much tax"

Next

167: Recovery of tax and payments from employers or PAYE intermediaries, or

"Paying tax money to the government, not using it to pay debts"

Part 10Recoveries
General

166BShipping business of absentee taxpayer

  1. This section applies if an assessment is made in relation to—

  2. an absentee who carries on a shipping business carrying goods or passengers; or
    1. a person who—
      1. is the master of a ship owned by or under charter to the absentee; and
        1. is treated as an agent under section HD 21 of the Income Tax Act 2007.

        2. The Commissioner may require a Customs officer to withhold the clearance of the ship pending the payment of any tax assessed.

        Compare
        Notes
        • Section 166B: 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).