Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

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

80: Commissioner may require other returns to be made

You could also call this:

"The Commissioner can ask for extra tax returns."

Illustration for Tax Administration Act 1994

The Commissioner can ask you to make other returns. You have to make these returns when the Commissioner asks you to. The Commissioner needs these returns to work out things for the Tax Administration Act 1994 or the Income Tax Act 2007.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM352124.

Topics:
Money and consumer rights > Taxes
Previous

79: Other annual returns, or

"Sending extra tax information to the government each year"

Next

80A: Application, or

"What the 'Application' section is about"

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

80Commissioner may require other returns to be made

  1. In addition to the returns mentioned in sections 33, 41 to 44, 63, and 79, every person, whether a taxpayer or not, shall, as and when required by the Commissioner, make such further or other returns as the Commissioner requires for the purposes of this Act or the Income Tax Act 2007.

Compare
  • 1976 No 65 s 14
Notes
  • Section 80: 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).