Tax Administration Act 1994

Income statements

80H: Income statement deemed assessment

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"What is an income statement deemed assessment?"

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You can find information about a rule called 'Income statement deemed assessment' in the Tax Administration Act 1994. This rule is called section 80H. It was repealed on 1 April 2019 by the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019, which you can read more about on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS55367 website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM352181.


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"What is an 'Income statement deemed return' in the Tax Administration Act?"


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80I: Deemed matters, or

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Part 3AIncome statements

80HIncome statement deemed assessment (Repealed)

    Notes
    • Section 80H: repealed, on , by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).