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Tax Administration Act 1994

Assessments

100: Assessment of NRWT

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner can make an assessment of the amount of non-resident passive income you have. They can decide how much Non-Resident Withholding Tax (NRWT) you should pay on this income. You will have to pay the tax they decide, unless you can prove the assessment is wrong. The Commissioner can also assess any amount you are liable to pay under subpart RF of the Income Tax Act 2007. You will have to pay this amount, unless you can prove the assessment is wrong. Some other sections of the Tax Administration Act 1994 will also apply to these assessments. If the Commissioner makes an assessment, you can challenge it. You can do this in the same way you would challenge an income tax assessment under section BB 1 of the Income Tax Act 2007. Part 8A of the Tax Administration Act 1994 will also apply to this challenge.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354615.

Topics:
Money and consumer rights > Taxes
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Part 6Assessments

100Assessment of NRWT

  1. The Commissioner may, in respect of any person who is chargeable with NRWT under section RF 3 of the Income Tax Act 2007, make an assessment of the amount of non-resident passive income on which in the Commissioner's judgment NRWT ought to be imposed and of the amount of that tax, and that person shall be liable to pay the tax 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 chargeable with the tax so assessed.

  2. The Commissioner may make an assessment of any amount which in the Commissioner's judgment any person is liable to account for or pay to the Commissioner under subpart RF of the Income Tax Act 2007, 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.

  3. Sections 109 to 111, 113, and 114 shall apply, so far as may be, with respect to every assessment made under subsection (1) or subsection (2) of this section, as if—

  4. the term tax already assessed used in section 113 included NRWT already assessed under subsection (1) of this section or, as the case may be, an amount already assessed under subsection (2) of this section; and
    1. the term taxpayer used in sections 111 and 113 included a person who is chargeable with NRWT or, as the case may be, a person who is assessed or is liable to be assessed under subsection (2) 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 Part 8A of this Act shall apply accordingly.

      Compare
      • 1976 No 65 s 321
      Notes
      • Section 100 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 100(1): 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 100(1): amended, on , by section 23(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 100(1): amended, (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
      • Section 100(2): 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 100(2): amended (with effect on 1 October 1996), on , by section 124 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
      • Section 100(3)(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 100(3)(b): amended (with effect on 1 October 1996), on , by section 167 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
      • Section 100(3)(b): 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 100(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).
      • Section 100(4): amended, on , by section 23(2)(a) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 100(4): amended, on , by section 23(2)(b) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 100(4): amended, on (applying to 1997–98 and subsequent income years), by section 483(3) of the Taxation (Core Provisions) Act 1996 (1996 No 67).