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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Fringe benefits

54: Information in relation to recipients of resident passive income

You could also call this:

"Info about people who get passive income in New Zealand"

Illustration for Tax Administration Act 1994

You need to know about a rule called 'Information in relation to recipients of resident passive income'. This rule is part of the 'Fringe benefits' section in the Tax Administration Act 1994. It was repealed on 1 April 2020 by section 320 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7175766 legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351582.

Topics:
Money and consumer rights > Taxes
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53: Disclosure of certain financial arrangement transactions where interest payable to exempt person, etc, or

"Telling the tax department about certain money transactions with exempt people"

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54B: Return of statement for RLWT, or

"Tell the tax office about your Residential Land Withholding Tax payments"

Part 3Information, record-keeping, and returns
Returns: Fringe benefits

54Information in relation to recipients of resident passive income (Repealed)

    Notes
    • Section 54: repealed, on , by section 320 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).