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Tax Administration Act 1994

Commissioner and department - Functions and powers of Commissioner

13C: Annual report

You could also call this:

"The Commissioner's yearly report to Parliament on tax administration"

Illustration for Tax Administration Act 1994

The Commissioner has to give a report to the Minister after each financial year. This report is about how the Inland Revenue Acts were administered during the year. You will see this report when it is given to Parliament. The Minister gets the report and then gives it to Parliament as soon as possible. This means you can find out what the Commissioner did during the year. The report is available after the Minister receives it.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350168.

Topics:
Money and consumer rights > TaxesGovernment and voting > Government departments
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Part 2Commissioner and department
Functions and powers of Commissioner

13CAnnual report

  1. The Commissioner shall, as soon as practicable after the close of each financial year, furnish to the Minister a report on the administration of the Inland Revenue Acts during the financial year.

  2. Every such report shall be laid before Parliament as soon as practicable after it has been received by the Minister.

Compare
  • 1974 No 133 s 22
Notes
  • Section 13C (former section 15): renumbered, on , by section 7 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).