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Tax Administration Act 1994

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

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

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner can decide what electronic formats you can use to provide details required under subpart EK of the Income Tax Act 2007. You can provide these details by electronic means in one or more of these formats. The Commissioner gets to choose what formats are allowed.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351149.

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

36BCElectronic format for details required under subpart EK of Income Tax Act 2007

  1. The Commissioner may prescribe 1 or more electronic formats in which details that must be provided under subpart EK of the Income Tax Act 2007 may be provided by electronic means.

Notes
  • Section 36BC: inserted, on , by section 127 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
  • Section 36BC 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 36BC: 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).