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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Returns and return dates

37: Dates by which annual returns to be furnished

You could also call this:

"When to send your annual tax return"

Illustration for Tax Administration Act 1994

You need to send your annual tax return to the Commissioner by a certain date. If you have a late balance date, you must send it by the seventh of the month, four months after your income year ends. In all other cases, you must send it by 7 July each year. You can ask the Commissioner to extend the time for sending your tax return if you cannot do it by the due date. The Commissioner will decide if you can have more time. If you are using a tax agent, they can also ask for more time to send your tax return. The Commissioner will consider their request and decide if they can have more time. The Commissioner will let you know the dates by which you must send your tax return by giving public notice. If they do not give public notice, you still have to send your tax return by the due date. If you are an individual and Part 3, subpart 3B applies to you, your annual tax return is a final account with your income information for the tax year, as described in section 22D(6). The Commissioner can extend the time for sending tax returns if there is a systems issue with an Inland Revenue digital platform. They can also extend the time if it would be unreasonable to require the tax return to be sent by the due date. If a tax agent does not send the required number of tax returns on time, the Commissioner can refuse to give them more time or cancel their existing extension of time arrangement. If the Commissioner extends the time for a tax agent to send a tax return and the tax agent stops being a tax agent, the Commissioner will extend the time for the taxpayer to send the tax return to 31 March. There are rules about how long the Commissioner can extend the time for sending tax returns. For example, if your tax year ends on 31 March, the Commissioner cannot extend the time beyond the next 31 March. If you have a different balance date, the Commissioner will consider your circumstances when deciding how long to extend the time.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351161.

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Part 3Information, record-keeping, and returns
Returns: Returns and return dates

37Dates by which annual returns to be furnished

  1. The annual returns of income required under this Act shall be furnished to the Commissioner as follows:

    1. in the case of any taxpayer with a late balance date, not later than the seventh of the month which is the fourth month after the end of the taxpayer's corresponding income year:
      1. in all other cases, not later than 7 July in each year.

        1. For the purposes of this section, an annual return of income for an individual to whom Part 3, subpart 3B applies, means a final account described in section 22D(6) containing the income information of the individual for the tax year.

        2. The Commissioner shall give public notice of the days by which the returns are required to be furnished by publishing the notice in such manner as the Commissioner thinks fit; but the omission to give any such notice shall not affect the liability of any person to furnish any return within the time prescribed by this section in that behalf.

        3. Subject to subsection (5), where any taxpayer satisfies the Commissioner that the taxpayer is unable to furnish the required return by the due date required under this section, the Commissioner, upon application by or on behalf of the taxpayer on or before that date, or within such further period as the Commissioner may allow in any case or class of cases, may extend the time for furnishing the required return to such date as the Commissioner thinks proper in the circumstances.

        4. Subject to subsection (5), an extension of time to a date advised by the Commissioner is available to a person or a class of persons if—

        5. a systems issue arises for an Inland Revenue digital platform resulting in a person or class of persons being prevented from, or being otherwise hindered or disadvantaged in, providing the required return or income information; and
          1. a proportionate extension of time is considered proper in the circumstances.

            1. Subject to subsection (5), the Commissioner may extend a tax agent's time for furnishing a return of income for any taxpayer to a date the Commissioner thinks proper in the circumstances, if the Commissioner is satisfied that—

            2. the tax agent is unable to furnish the return of income on or before the date set by subsection (1); or
              1. it would be unreasonable, having regard to the circumstances of the tax agent preparing the return, to require the return to be furnished on or before the date set by subsection (1).

                1. If a tax agent has not furnished for a tax year the required number of tax returns by the dates specified by the Commissioner, the Commissioner may:

                2. refuse to grant an extension of time under subsection (4) for furnishing 1 or more tax returns that are linked to the tax agent; and
                  1. cancel any existing extension of time arrangement granted under subsection (4) for the tax years for which the tax agent has not furnished the required number of tax returns by the dates specified by the Commissioner; and
                    1. cancel any existing extension of time arrangement granted under subsection (4) for 1 or more returns, but not necessarily all returns, for the tax years for which the tax agent has not furnished the required number of tax returns by the dates specified by the Commissioner.

                      1. If the Commissioner extends under subsection (4) the time for a person listed as a tax agent to furnish a return of income for a taxpayer and the person ceases to be a tax agent before the extension of time would have expired, the Commissioner must extend the taxpayer's time for furnishing the return to a date of 31 March on or after the date that would have applied if the person had continued to be a tax agent.

                      2. For the purposes of subsections (3) and (4),—

                      3. where the return required to be furnished by any taxpayer is a return for a year ending on 31 March, the time for furnishing that return shall not be extended or further extended to a time later than the 31 March that immediately succeeds that 31 March:
                        1. where the return required to be furnished by any taxpayer is, by consent of the Commissioner under section 38, a return for a year ending with the date of the annual balance of the accounts of the taxpayer, the time for furnishing that return shall,—
                          1. where that date is between 30 September and the next succeeding 31 March, not be extended or further extended to a time later than the 31 March next succeeding the 31 March that immediately succeeds that date:
                            1. where that date is between 31 March and the next succeeding 1 October, not be extended or further extended to a time later than the 31 March that immediately succeeds that date.

                            2. Repealed
                            Compare
                            • 1976 No 65 s 17
                            Notes
                            • Section 37(1)(a): repealed, on (applying to 1999–2000 and subsequent income years), by section 14(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
                            • Section 37(1)(b): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                            • Section 37(1B): inserted, on , by section 36(1) (and see section 36(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                            • Section 37(3): amended, on , by section 70 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
                            • Section 37(3B): inserted, on , by section 36(2) (and see section 36(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                            • Section 37(4): replaced, on (applying to 1997–98 and subsequent income years), by section 43(1) of the Taxation (Remedial Provisions) Act 1998 (1998 No 7).
                            • Section 37(4A): replaced, on (applying on and after 20 May 1999), by section 66(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
                            • Section 37(4A): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                            • Section 37(4A)(b): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                            • Section 37(4A)(c): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                            • Section 37(4B): inserted, on , by section 200 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                            • Section 37(6): repealed, on (applying to 1999–2000 and subsequent income years), by section 14(2) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).