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Tax Administration Act 1994

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

35: Power of Commissioner to prescribe forms

You could also call this:

"The Commissioner can create tax forms for you to fill out."

Illustration for Tax Administration Act 1994

The Commissioner can create forms and electronic formats for you to use when dealing with taxes. You will use these forms to give information to the Inland Revenue department. The Commissioner can also let you give information in a different way if they think it is suitable for your situation. The Commissioner can decide what forms you need to fill out and how you should fill them out. If the Commissioner says a form is official, then it is enough evidence in court that the form is real. You can trust that a document from the Commissioner is genuine if it says it is a prescribed form or a copy of one.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351125.

Topics:
Money and consumer rights > Taxes
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36: Commissioner may approve furnishing of return information by electronic means, or

"Sending tax returns online with the Commissioner's approval"

Part 3Information, record-keeping, and returns
Returns: Returns, etc

35Power of Commissioner to prescribe forms

  1. For the purposes of the Inland Revenue Acts and any other Acts administered by the department, the Commissioner may from time to time prescribe any forms and any electronic formats that are not otherwise specifically prescribed.

  2. For the purposes of the Inland Revenue Acts, the Commissioner may allow a person to provide the information required in a prescribed form in a manner other than writing if the Commissioner is satisfied that in the circumstances it is appropriate.

  3. The production by the Commissioner of any document purporting to be—

  4. a prescribed form or an extract from a prescribed form or a copy of any such form or extract; or
        1. shall in all courts and in all proceedings (including proceedings before a Taxation Review Authority) be sufficient evidence of the fact that the form or electronic format was prescribed.

      Compare
      • 1974 No 133 s 22A
      Notes
      • Section 35(2): inserted, on , by section 108 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
      • Section 35(3)(b): repealed, on , by section 10(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).