Tax Administration Act 1994

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

40: General requirements for returns

You could also call this:

"What you need to do when filling out a tax return"

Illustration for Tax Administration Act 1994

When you fill out a tax return, it must be signed. It must also have all the information and documents required by the Inland Revenue Acts. You need to include everything that is asked for. If you send your tax return electronically, it must be in the correct format. When you send your tax return electronically under sections 14B(2)(c) and 14C(2)(a), you can use an electronic signature if you follow the rules in section 13B. This makes it easier to send in your tax return. You can file your tax return online. Your tax return is considered received on the date it arrives at an Inland Revenue office. This is important to know so you can keep track of when you sent it. You will know when your tax return has been received.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351184.


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

40General requirements for returns

  1. A tax return required to be furnished must be—

  2. signed; and
    1. contain all the information and be accompanied by all the documents required under any of the Inland Revenue Acts.
      1. When a person furnishes a tax return by electronic means under sections 14B(2)(c) and 14C(2)(a),—

      2. the return must be filed in the prescribed electronic format; and
        1. for the purposes of subsection (1)(a), the return may be filed under an electronic signature if the requirements of section 13B are met.
          1. 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).