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Tax Administration Act 1994

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

36C: Particulars furnished in electronic format

You could also call this:

"Information sent electronically must be in a special approved format."

Illustration for Tax Administration Act 1994

When you furnish information electronically, it must be in a prescribed format. The Commissioner certifies the prescribed electronic format. If the Commissioner produces a document that says what the electronic format is, it is enough evidence in court. You need to furnish information in the correct electronic format when following sections like 33E, 35, 36, 36A, 36AB, 36B, 36BB, 36BC, 36BD, or 36BE. The Commissioner decides what format is prescribed. This format is used for electronic information.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351151.

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

36CParticulars furnished in electronic format

  1. In the application of any of sections 33E, 35, 36, 36A, 36AB, 36B, 36BB, 36BC, 36BD, or 36BE, information that is required to be furnished electronically is not in a prescribed format unless it is furnished in an electronic format certified by the Commissioner as being the prescribed electronic format.

  2. The production by the Commissioner of a document purporting to be a printed copy of a specification of an electronic format or a part of that specification, in all courts and in all proceedings (including proceedings before a Taxation Review Authority), is sufficient evidence that the electronic format was prescribed.

Notes
  • Section 36C: inserted, on (applying to employer monthly schedules, forms, and returns furnished on or after 1 April 1999), by section 12(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
  • Section 36C(1): amended, on , by section 29 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
  • Section 36C(1): amended, on , by section 307 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Section 36C(1): amended (with effect on 1 October 2007), on , by section 134 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).