Part 3Information, record-keeping, and returns
Returns: Returns and return dates
40General requirements for returns
A tax return required to be furnished
must be—- signed; and
- contain all the information and be accompanied by all the documents required under any of the Inland Revenue Acts.
When a person furnishes a tax return by electronic means under sections 14B(2)(c) and 14C(2)(a),—
- the return must be filed in the prescribed electronic format; and
- for the purposes of subsection (1)(a), the return may be filed under an electronic signature if the requirements of section 13B are met.
A tax return that is subject to this section is treated as being furnished on the date it is received at an office of the department.
Notes
- Section 40: replaced, on (applying on and after 1 April 1999), by section 16(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
- Section 40(1): amended, on , by section 110(1)(a) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
- Section 40(1): amended, on , by section 110(1)(b) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
- Section 40(2): replaced, on , by section 110(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
- Section 40(3): amended, on , by section 110(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).


