The purpose of the Tax Administration Act 1994 is to put the administrative rules from the Income Tax Act 1976 and the Inland Revenue Department Act 1974 into a new order. You will find the rules are written in a different style and use different language, but this does not change what the rules mean. When the Act talks about when a rule starts, it means when the same rule started in the Income Tax Act 1976 or the Inland Revenue Department Act 1974.

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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=DLM348351.

Topics:

Money and consumer rights > Taxes

1: Short Title and commencement, or

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

3: Interpretation, or

Part 1Purpose and construction

2Purpose of Act

The purpose of this Act is to re-enact the administrative provisions contained in the Income Tax Act 1976 and the Inland Revenue Department Act 1974 in a reorganised form.
The reorganisation of the provisions and the changes of style and language carried out by this Act in relation to the provisions of those Acts are not intended to affect the interpretation or effect of those provisions as they are included in this Act.
A reference in this Act to the time of commencement of a provision shall be construed as a reference to the time of commencement of the corresponding provision in the Income Tax Act 1976 or the Inland Revenue Department Act 1974.
Repealed

Notes

Section 2(4): repealed, on 17 July 2013, by section 107 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).