Tax Administration Act 1994

Assessments

107A: Time bar for amendment of assessments

You could also call this:

"Time limit for changing tax assessments"

Illustration for Tax Administration Act 1994

When you have made tax returns and been assessed for income tax, the Commissioner cannot change the assessment to increase the amount after four years from the end of the year the original assessment notice was issued. You need to know the Commissioner can change the assessment at any time if they think your returns are fraudulent or misleading. The rules about changing assessments also apply to returns filed between 1 October 1996 and 31 March 1997, and for those returns, a reference to section 108 is treated as a reference to this section.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354688.

107: Amended assessment for income tax where return date between 31 March and 1 October, or

"Changing the tax year for some income"

108: Time bar for amendment of income tax assessment, or

"Time limit for changing a tax assessment"

Part 6Assessments

107ATime bar for amendment of assessments

When any person has made returns and has been assessed for income tax for any year, it shall not be lawful for the Commissioner to amend the assessment so as to increase its amount after the expiration of 4 years from the end of the year in which the notice of original assessment was issued.
Notwithstanding subsection (1), in any case where, in the opinion of the Commissioner, the returns so made are fraudulent or wilfully misleading or omit all mention of income which is of a particular nature or was derived from a particular source, and in respect of which a return is required to be made, it shall be lawful for the Commissioner to amend the assessment (being an assessment made on or after 1 April 1958) at any time so as to increase the amount of the assessment.
Subsections (1) and (2) apply to a return filed in the period between 1 October 1996 and 31 March 1997, and, for such a return, a reference to section 108 is deemed to be a reference to this section.

Notes

Section 107A: inserted (with effect on 1 October 1996), on 23 September 1997, by section 78(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 107A(1): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 107A(2): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).