Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Information, record-keeping, and returns - Investment income information - RWT rates, certificates, and records

26: Records to be kept for RWT purposes

You could also call this:

"Keep records for tax purposes"

Illustration for Tax Administration Act 1994

You need to keep records for Resident Withholding Tax purposes. A law called the Tax Administration Act 1994 says so. This part of the law was repealed on 1 April 2020 by the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018, which can be found at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7175732.

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 It might be out of date or be missing some parts.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=DLM350752.

Topics:
Money and consumer rights > Taxes
Previous

25R: Investment income information: variation of requirements, or

"The Commissioner can change rules about investment income information."

Next

26B: Use of unsuitable RWT rates, or

"Using the correct tax rate for payments"

Part 3Information, record-keeping, and returns
Investment income information: RWT rates, certificates, and records

26Records to be kept for RWT purposes (Repealed)

    Notes
    • Section 26: repealed, on , by section 288 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).