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Tax Administration Act 1994

Assessments

110: Evidence of returns and assessments

You could also call this:

"A copy of your tax return is enough proof in court."

Illustration for Tax Administration Act 1994

If you are in court, a copy of your tax return or assessment is enough evidence. You do not need to show the original document. The court will accept the copy as proof. When you send information to the tax department electronically, they can print it out. This printed version is enough evidence in court. The court will accept the printed version as proof. A return or assessment includes the final account of your income. This is the information the tax department has about your income. You can find more information about sending information electronically in section 36 or the Goods and Services Tax Act 1985.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354929.

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Part 6Assessments

110Evidence of returns and assessments

  1. The production of any document under the hand of the Commissioner or an officer of the department purporting to be a copy of or extract from any return or assessment shall in all courts and in all proceedings (including proceedings before a Taxation Review Authority) be sufficient evidence of the original, and the production of the original shall not be necessary, and all courts and Taxation Review Authorities shall in all proceedings take judicial notice of the signature of the Commissioner or an officer of the department either to the original or to any such copy or extract.

  2. For the purposes of subsection (1), a return or assessment includes the final account of an individual relating to the information that is held by the Commissioner on their assessable income.

  3. The production of any document under the hand of the Commissioner or an officer of the department purporting to be a hard copy transcript of all or any information transmitted by electronic means in accordance with section 36 or any other provision of this Act or of any of the other Inland Revenue Acts or the Goods and Services Tax Act 1985 shall in all courts and in all proceedings (including proceedings before a Taxation Review Authority) be sufficient evidence of the information electronically transmitted, and all courts and Taxation Review Authorities shall in all proceedings take judicial notice of the signature of the Commissioner or an officer of the department to any such hard copy transcript.

Compare
  • 1976 No 65 s 28
Notes
  • Section 110(1): amended, on , by section 74(1) (and see section 74(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section 110(1): amended, on (applying to 1999–2000 and subsequent income years), by section 29(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
  • Section 110(1): amended (with effect on 1 April 1995), on , by section 44(2) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
  • Section 110(1B): inserted, on , by section 74(2) (and see section 74(3) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section 110(2): amended, on , by section 343 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Section 110(2): amended, on , by section 31 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
  • Section 110(2): amended (with effect on 1 April 1995), on , by section 44(2) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
  • Section 110(2): amended, on , by section 7(1) of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).