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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Foreign dividends

79: Other annual returns

You could also call this:

"Sending extra tax information to the government each year"

Illustration for Tax Administration Act 1994

You have to make annual returns to the Commissioner. You do this in addition to the returns required by sections 33 and 41 to 44. You must make these returns whether you are a taxpayer or not. You make these returns for the purposes of the Tax Administration Act 1994 or the Income Tax Act 2007. The returns are the ones that are prescribed. You give them to the Commissioner every year. You must follow the rules to make these returns. The rules say what returns you have to make. You can find the rules in the Tax Administration Act 1994 or the Income Tax Act 2007.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM352122.

Topics:
Money and consumer rights > Taxes
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"Big companies must give a yearly report to the government about their activities."

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80: Commissioner may require other returns to be made, or

"The Commissioner can ask for extra tax returns."

Part 3Information, record-keeping, and returns
Returns: Foreign dividends

79Other annual returns

  1. In addition to the returns required by sections 33 and 41 to 44, every person, whether a taxpayer or not, shall make to the Commissioner such annual returns as may be prescribed for the purposes of this Act or the Income Tax Act 2007.

Compare
  • 1976 No 65 s 13
Notes
  • Section 79: 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).