Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Introduction

You could also call this:

"Making Income Tax Rules Clearer and Easier"

Illustration for Tax Administration Act 1994

This law is about changing and combining the rules for the Inland Revenue Department. You will find rules about how income tax is managed. The law aims to make these rules clearer and easier to understand. The law looks at how the Inland Revenue Department works. You can learn about how income tax matters are handled. This includes how tax is collected and managed. The goal is to make the rules simpler and more organised. You can find out how the department is structured and how it operates. This law helps to clarify the rules for income tax and the Inland Revenue Department.

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 It might be out of date or be missing some parts.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=DLM348342.

Highlights from this law

Topics:
Money and consumer rights > Taxes
Next

1: Short Title and commencement, or

"What the Tax Administration Act 1994 is and when it started"

Tax Administration Act 1994

Reprint as at:
2023-08-23
Assent:
1994-12-20
Commencement:
see section 1

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This Act is administered by the Inland Revenue Department.

An Act to reorganise and consolidate the law relating to the Inland Revenue Department and the administration of income tax matters

Related legislation