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Tax Administration Act 1994

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

60: Returns of inter-related arrangements

You could also call this:

"Reporting rules for connected business deals"

Illustration for Tax Administration Act 1994

You need to know about a rule called 'Returns of inter-related arrangements'. This rule is part of the 'Fringe benefits' section in the Tax Administration Act 1994. It was repealed on 20 May 1999 by the Taxation (Accrual Rules and Other Remedial Matters) Act 1999, which can be found at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM28944.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351804.

Topics:
Money and consumer rights > Taxes
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Part 3Information, record-keeping, and returns
Returns: Fringe benefits

60Returns of inter-related arrangements (Repealed)

    Notes
    • Section 60: repealed, on (applying on and after 20 May 1999), by section 70(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).