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Tax Administration Act 1994

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

66: Annual and other returns for PCA persons

You could also call this:

"What PCA persons must report to the tax office each year"

Illustration for Tax Administration Act 1994

You need to know that section 66 about annual and other returns for PCA persons was repealed. This means it is no longer part of the law. It was repealed on 1 July 2010 by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1401631 legislation website.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351828.

Topics:
Money and consumer rights > Taxes
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65B: Information to be furnished with return by entity apportioning interest expenditure under section FE 6B, or

"Information to include with your tax return if you're using a special rule to claim interest expenses"

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67: Company dividend statement when ICA company declares dividend, or

"What happens when a company gives dividends and must tell the tax department"

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

66Annual and other returns for PCA persons (Repealed)

    Notes
    • Section 66: repealed, on , by section 629(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).