Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

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

36BB: Electronic format for details required for tax pooling intermediaries

You could also call this:

"Electronic format for sending tax information"

Illustration for Tax Administration Act 1994

The Commissioner can decide what electronic formats to use for details that you must provide under certain sections of the Income Tax Act 2007, such as sections RP 17 to RP 21, and sections 124S to 124W and 124ZF. You can provide these details by electronic means in the prescribed formats. The Commissioner gets to choose one or more formats for this purpose.

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 It might be out of date or be missing some parts.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=DLM351145.

Topics:
Money and consumer rights > Taxes
Previous

36B: Other formats of employer monthly schedule, or

"What other formats are used for employer monthly schedules?"

Next

36BC: Electronic format for details required under subpart EK of Income Tax Act 2007, or

"The Commissioner chooses what electronic formats you can use to send tax details."

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

36BBElectronic format for details required for tax pooling intermediaries

  1. The Commissioner may prescribe 1 or more electronic formats in which details that must be provided under sections RP 17 to RP 21 of the Income Tax Act 2007, and sections 124S to 124W and 124ZF may be provided by electronic means.

Notes
  • Section 36BB: inserted, on , by section 92 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
  • Section 36BB heading: 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 36BB: amended, on , by section 203 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Section 36BB: 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).