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Tax Administration Act 1994

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

27: Provision of tax file numbers

You could also call this:

"Give your tax number to people who pay you money if they ask for it"

Illustration for Tax Administration Act 1994

You need to provide your tax file number to the payer if you get resident passive income and they ask for it. You must give them your tax file number within 10 working days of getting their notice. The payer withholds RWT from your resident passive income.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350763.

Topics:
Money and consumer rights > Taxes
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26C: RWT withholding certificates, or

"Certificate for tax withheld from New Zealand residents' income"

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28: Recipient of resident passive income to provide tax file number when RWT not withheld, or

"Give your tax file number if you get interest and no tax is taken out"

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

27Provision of tax file numbers

  1. Every recipient who receives resident passive income from which RWT must be withheld and who has a tax file number must, if notified by the payer, provide their tax file number to the payer within 10 working days of receiving the notice.

  2. Repealed
Compare
  • 1976 No 65 ss 327ZB(2), 327ZD(2)
Notes
  • Section 27(1): amended, on , by section 95(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
  • Section 27(1): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
  • Section 27(1): amended, on , by section 125(b) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
  • Section 27(2): repealed, on , by section 289 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).