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Tax Administration Act 1994

Determinations

90AD: Notification of determinations and notices

You could also call this:

"When the Commissioner makes a decision, they must tell you about it if it affects you."

Illustration for Tax Administration Act 1994

When the Commissioner makes a determination or notice under section 90AC, it comes into force when signed. The Commissioner must give you notice of it as soon as possible. You get this notice if it applies to you. If you have applied a determination under section 90AC, your tax assessment must follow the determination. This means your tax is worked out according to the determination. Your tax assessment is based on the determination you applied for. However, your tax assessment does not have to follow the determination if the law it was based on has changed since the determination was made. It also does not have to follow the determination if there was a mistake or missing information in your application.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353382.

Topics:
Money and consumer rights > Taxes
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Part 5Determinations

90ADNotification of determinations and notices

  1. If the Commissioner makes a determination or notice under section 90AC that is not secondary legislation,—

  2. it comes into force when it is signed by the Commissioner; and
    1. the Commissioner must give notice of it to the person to whom it applies as soon as is convenient.

      1. Repealed

      2. If a person has applied a determination under section 90AC, an assessment made in respect of the person must be in accordance with the determination.

      3. Subsection (3) does not apply if—

      4. since the determination came into force, the legislation on which the determination was based has been repealed or amended to the detriment of the person relying on the determination; or
        1. there was a material misrepresentation or omission in the application for the determination, whether intentional or not.

          Notes
          • Section 90AD: inserted, on (applying on and after 20 May 1999), by section 74(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
          • Section 90AD heading: amended, on , by section 106(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
          • Section 90AD(1): replaced, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
          • Section 90AD(2): repealed, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
          • Section 90AD(3): replaced, on (applying to 2002–03 and subsequent income years), by section 206(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
          • Section 90AD(4): inserted, on (applying to 2002–03 and subsequent income years), by section 206(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
          • Section 90AD(4)(a): amended, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).