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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Returns, etc

34: Presumption as to authority of person making return

You could also call this:

"Assumed to have the right to make a tax return"

Illustration for Tax Administration Act 1994

When you make a return, it is assumed you have the authority to do so. You are deemed to have made the return, unless you can prove otherwise. This applies to all purposes, and it is up to you to prove the return was not made by you or with your authority.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351124.

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Money and consumer rights > Taxes
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Part 3Information, record-keeping, and returns
Returns: Returns, etc

34Presumption as to authority of person making return

  1. A return purporting to be made by or on behalf of any person shall for all purposes be deemed to have been made by that person or by that person's authority, as the case may be, unless the contrary is proved.

Compare
  • 1976 No 65 s 18