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Tax Administration Act 1994

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

44C: Certificates about trees

You could also call this:

"Certificates to prove what trees are used for"

Illustration for Tax Administration Act 1994

You need to know about certificates for trees. The Income Tax Act 2007 has rules about trees. You can check sections like section CB 25, section EB 24, and sections FB 6 and FB 7. You can get a certificate to prove if trees are ornamental or incidental. This certificate can be given by a properly authorised officer or a suitably qualified person. The certificate provides conclusive evidence. You can also get a certificate to prove if trees are planted mainly for timber production. This certificate can be given by a properly authorised officer or a suitably qualified person. The certificate provides conclusive evidence, and you can check section YA 1 of the Income Tax Act 2007 for more 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=DLM351394.

Topics:
Environment and resources > ConservationEnvironment and resources > Farming and fishingMoney and consumer rights > Taxes
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44B: Special returns for financial arrangements, or

"Special tax returns for certain financial deals"

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44D: Natural product dealer certificate, or

"A certificate for people who sell natural products, like a special licence to do their job."

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

44CCertificates about trees

  1. The question whether trees are ornamental or incidental arises under the following provisions of the Income Tax Act 2007:

  2. section CB 25:
    1. section EB 24:
      1. sections FB 6 and FB 7:
        1. sections GC 1 and GC 2.

          1. A certificate as to whether trees are ornamental or incidental provides conclusive evidence on the question if it is given by—

          2. a properly authorised officer of the Ministry of Agriculture and Forestry; or
            1. any other person suitably qualified to give a certificate.

              1. The question whether trees are planted mainly for the purposes of timber production arises under the definitions of listed horticultural plant and non-listed horticultural plant in section YA 1 of the Income Tax Act 2007 and under Schedule 20, Part A, item 9 of that Act.

              2. A certificate as to whether trees are planted mainly for the purposes of timber production provides conclusive evidence on the question if it is given by—

              3. a properly authorised officer of the relevant regional council; or
                1. a properly authorised officer of the Ministry of Agriculture and Forestry; or
                  1. any other person suitably qualified to give a certificate.

                    Compare
                    • ss CJ 1(3), DO 4(5)
                    Notes
                    • Section 44C: inserted, 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 44C(1): replaced, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
                    • Section 44C(2)(a): amended, on , pursuant to section 5(1)(c) of the Ministries of Agriculture and Forestry (Restructuring) Act 1997 (1997 No 100).
                    • Section 44C(2)(a): amended, on , pursuant to section 5(1)(c) of the Ministries of Agriculture and Forestry (Restructuring) Act 1997 (1997 No 100).
                    • Section 44C(3): amended (with effect on 1 April 2008), on (applying for 2008–09 and later income years), by section 135(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
                    • Section 44C(3): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).