Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Assessments

97B: Assessment of Maori authority distribution penalty tax

You could also call this:

"How much tax Maori authorities must pay if they don't follow the rules"

Illustration for Tax Administration Act 1994

The Commissioner can decide how much Maori authority distribution penalty tax a Maori authority should pay. You are liable to pay this tax unless you can prove the assessment is too high or you do not have to pay it. The Commissioner uses rules from sections 109, 111, and 113 to make this assessment, and you can challenge it like you would challenge an income tax assessment under section BB 1 of 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 It might be out of date or be missing some parts.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=DLM354490.

Topics:
Money and consumer rights > TaxesMāori affairs > Māori land
Previous

97: Assessment of imputation penalty tax, or

"How the government decides if a company must pay imputation penalty tax"

Next

97C: Assessment of R&D repayment tax, or

"How the government works out tax owed for research and development payments"

Part 6Assessments

97BAssessment of Maori authority distribution penalty tax

  1. The Commissioner may, in respect of a Maori authority chargeable with Maori authority distribution penalty tax, make an assessment of the amount of Maori authority distribution penalty tax that the Commissioner considers should be imposed on the Maori authority.

  2. The Maori authority is liable to pay the Maori authority distribution penalty tax assessed except to the extent that the Maori authority establishes in proceedings challenging the assessment that the assessment is excessive or that the Maori authority is not chargeable with the Maori authority distribution penalty tax.

  3. Sections 109, 111 and 113 apply to an assessment made under this section as if—

  4. the references to taxpayer in sections 111 and 113 included a Maori authority chargeable with Maori authority distribution penalty tax; and
    1. the reference to tax already assessed in section 113 included Maori authority distribution penalty tax already assessed under this section.

      1. An assessment made under this section is subject to challenge in the same manner as an assessment of income tax imposed under section BB 1 of the Income Tax Act 2007, and Part 7 of this Act applies accordingly.

      Notes
      • Section 97B: inserted, on (applying for 2004–05 and subsequent income years), by section 108(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
      • Section 97B(3)(a): amended (with effect on 26 March 2003), on , by section 163 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
      • Section 97B(4): 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).