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Tax Administration Act 1994

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

36CA: Electronic filing exemption for new businesses

You could also call this:

"New businesses don't have to file taxes online at first."

Illustration for Tax Administration Act 1994

You have an exemption from electronic filing if you are a new business. This exemption is called the Electronic filing exemption for new businesses. It was repealed on 1 April 2019 by section 308 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351155.

Topics:
Money and consumer rights > TaxesBusiness > Starting a business
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36C: Particulars furnished in electronic format, or

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

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36D: Non-electronic filing of employer monthly schedule, or

"What happens when employers file monthly schedules on paper"

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

36CAElectronic filing exemption for new businesses (Repealed)

    Notes
    • Section 36CA: repealed, on , by section 308 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).