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Tax Administration Act 1994

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

55: Consequence of inability to provide tax file numbers

You could also call this:

"What happens if you can't give someone's tax file number"

Illustration for Tax Administration Act 1994

You have to give the Commissioner other people's tax file numbers under certain rules, like those in sections 25F to 25I and 25N. If you try hard to get the tax file number but cannot, you do not have to give it to the Commissioner. This means you are relieved from having to provide the tax file number, even if other rules say you should.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351587.

Topics:
Money and consumer rights > Taxes
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54E: RLWT certificate of exemption, or

"A special certificate to avoid paying some tax when building or developing land"

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55B: Information relating to offshore persons and tax file numbers, or

"Rules for offshore people to get a tax file number in New Zealand"

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

55Consequence of inability to provide tax file numbers

  1. Where any person at any time—

  2. is required under the reporting requirements in sections 25F to 25I and 25N to provide the Commissioner with any other person's tax file number; and
    1. having made reasonable efforts to obtain that tax file number, is unable to do so,—
        1. that person shall, notwithstanding any other provision of the RWT rules, be relieved from that obligation to provide the Commissioner with that tax file number.

      Compare
      • 1976 No 65 s 327Y
      Notes
      • Section 55(a): amended, on , by section 322 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).