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Tax Administration Act 1994

Assessments

105: Assessments and determinations made by electronic means

You could also call this:

"Computers can make tax decisions on behalf of the Commissioner."

Illustration for Tax Administration Act 1994

When the Commissioner uses a computer to make an assessment or determination, you treat it as if the Commissioner made it themselves. This happens when a computer automatically makes a decision based on the information it has. The Commissioner has the authority to make these assessments or determinations.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354671.

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Part 6Assessments

105Assessments and determinations made by electronic means

  1. Any assessment or determination made by the Commissioner for the purposes of any of the Inland Revenue Acts that is made automatically by a computer or other electronic means in response to or as a result of information entered or held in the computer or other electronic medium shall be treated as an assessment or determination made by or under the properly delegated authority of the Commissioner.

Compare
  • 1974 No 133 s 21D
Notes
  • Section 105: amended, on (applying to 2002–03 and subsequent income years), by section 211(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).