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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Returns, etc

33C: Return not required for certain providers of personal services

You could also call this:

"Some people giving personal services don't have to file tax returns."

Illustration for Tax Administration Act 1994

You do not need to file a return if you are a certain type of provider of personal services. This rule was part of the Tax Administration Act 1994, but it is no longer in effect. It was repealed on 1 April 2019 by the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS55355 legislation website.

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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=DLM1412108.

Topics:
Money and consumer rights > Taxes
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33B: Return not required for certain scheduler gross income, or

"No tax return needed for some types of income"

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33D: Return not required for non-resident seasonal worker, or

"No tax return needed for seasonal workers from other countries"

Part 3Information, record-keeping, and returns
Returns: Returns, etc

33CReturn not required for certain providers of personal services (Repealed)

    Notes
    • Section 33C: repealed, on , by section 32(1) (and see section 32(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).