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Tax Administration Act 1994

Assessments

99: Assessment of RWT

You could also call this:

"When the Commissioner decides how much RWT you have to pay"

Illustration for Tax Administration Act 1994

The Commissioner can decide you have to pay a certain amount of money under the RWT rules. You will have to pay this amount unless you can prove it is too much or you do not have to pay it. The Commissioner's decision is like an income tax assessment. The rules in sections 108 to 111, 113, and 114 apply to the Commissioner's decision. These rules help work out what you have to pay. You can challenge the Commissioner's decision like you would challenge an income tax assessment under section BB 1 of the Income Tax Act 2007. The rules in Parts 7 and 8A of this Act also apply.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354603.

Topics:
Money and consumer rights > Taxes
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98B: Assessment of retirement scheme contribution withholding tax, or

"How much tax you owe on retirement scheme contributions"

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100: Assessment of NRWT, or

"How much Non-Resident Withholding Tax you must pay"

Part 6Assessments

99Assessment of RWT

  1. The Commissioner may make an assessment of any amount that, in the Commissioner's opinion, any person is liable to account for or pay to the Commissioner under the RWT rules, and any person who is so assessed shall be liable to pay the amount so assessed, except so far as the person establishes in proceedings challenging the assessment that the assessment is excessive or that the person is not liable to account for or pay the amount so assessed.

  2. Sections 108 to 111, 113, and 114 shall apply, so far as may be, with respect to every assessment made under subsection (1) of this section, as if—

  3. the term amount assessed in section 108(1) included an amount assessed under subsection (1) of this section and the term income in section 108(2) included an amount of resident passive income; and
    1. the term taxpayer in sections 111 and 113 included a person who is assessed or is liable to be assessed under subsection (1) of this section; and
      1. the term tax already assessed in section 113 included an amount already assessed under subsection (1) of this section.

        1. An assessment made under this section shall be 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 Parts 7 and 8A of this Act shall apply accordingly.

        Compare
        • 1976 No 65 s 327T
        Notes
        • Section 99 heading: 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).
        • Section 99(1): amended, on , by section 22(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
        • Section 99(2)(a): replaced, on (applying to 1997–98 and subsequent income years), by section 456 of the Taxation (Core Provisions) Act 1996 (1996 No 67).
        • Section 99(2)(a): amended (with effect on 1 October 1996), on , by section 166(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
        • Section 99(2)(a): 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).
        • Section 99(2)(a): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
        • Section 99(2)(b): amended (with effect on 1 October 1996), on , by section 166(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
        • Section 99(3): 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).
        • Section 99(3): amended, on , by section 22(2)(a) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
        • Section 99(3): amended, on , by section 22(2)(b) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
        • Section 99(3): amended, on (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).