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Tax Administration Act 1994

Assessments

111: Commissioner to give notice of assessment to taxpayer

You could also call this:

"The Commissioner sends you a notice about your tax assessment."

Illustration for Tax Administration Act 1994

When the Commissioner makes an assessment, they will send you a notice about it. The notice will tell you how much tax you need to pay or if you will get a refund. You will get this notice as soon as possible after the assessment is made. If you have already worked out how much tax you owe in your tax return, the notice might not have as much detail. This can also happen if you did not send in your tax return, or if you did not follow the rules under Part 3, subpart 3B of the Tax Administration Act. If the Commissioner does not send you a notice, it does not mean the assessment is not valid. You can still ask for a notice of assessment if you confirm your income tax liability under section 22H. In some cases, the Commissioner will send a copy of the notice to someone else, like the person who sold goods that are treated as being supplied by you under section 5(2) of the Goods and Services Tax Act 1985. The Commissioner must give you a notice of assessment if you ask for one and you have confirmed your income tax liability.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354936.

Topics:
Money and consumer rights > Taxes
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Part 6Assessments

111Commissioner to give notice of assessment to taxpayer

  1. As soon as conveniently may be after making an assessment the Commissioner shall cause notice of the assessment to be given to the taxpayer:

    provided that where—

  2. the taxpayer has, in the taxpayer's return to which the assessment relates, calculated the amount on which tax is payable or the amount of the tax; or
    1. the assessment has been made on default by the taxpayer in furnishing any return for the year to which the assessment relates; or
      1. the assessment is made after a failure by the taxpayer to comply with their obligations under Part 3, subpart 3B; or
        1. an assessment is deemed to be made under Part 3, subpart 3B; or
          1. the Commissioner causes a separate statement in relation to the assessment to be given to the taxpayer setting forth the amount on which tax is payable and the amount of the tax,—
              1. it shall not be necessary to set forth in the notice of the assessment any particulars other than particulars as to the amount of tax to be paid by the taxpayer or the amount of tax to be refunded.

            1. Repealed

            2. Repealed

            3. Repealed

            4. Repealed

            5. Omitting to give a notice under this section does not invalidate the assessment or in any manner affect the operation of the assessment.

            6. If requested to do so, the Commissioner must give a notice of assessment to a taxpayer who confirms the amount of their income tax liability under section 22H.

            7. If the Commissioner makes an assessment in relation to goods that are treated under section 5(2) of the Goods and Services Tax Act 1985 as being supplied by a person, the Commissioner must send a copy of the notice referred to in subsection (1) to whichever of the person whose goods were sold and the person selling the goods is the person who is not assessed.

            Compare
            • 1976 No 65 s 29
            Notes
            • Section 111(1): amended, on (applying to 2002–03 and subsequent income years), by section 214(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
            • Section 111(1)(ba): replaced, on , by section 75(1) (and see section 75(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
            • Section 111(1)(bb): inserted, on (applying to 1999–2000 and subsequent income years), by section 30(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
            • Section 111(1)(bb): amended, on , by section 75(2) (and see section 75(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
            • Section 111(2): repealed, on (applying on first day of 2002–03 income year), by section 214(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
            • Section 111(3): repealed, on (applying on first day of 2002–03 income year), by section 214(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
            • Section 111(4): repealed, on (applying on first day of 2002–03 income year), by section 214(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
            • Section 111(5): repealed, on (applying on first day of 2002–03 income year), by section 214(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
            • Section 111(6): replaced, on (applying to 2002–03 and subsequent income years), by section 214(3) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
            • Section 111(7): inserted, on (applying to 1999–2000 and subsequent income years), by section 30(2) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
            • Section 111(7): amended, on , by section 75(3) (and see section 75(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
            • Section 111(7): amended, on (applying to 2002–03 and subsequent income years), by section 214(4) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
            • Section 111(8): inserted, on (applying to notices that are issued on or after 1 April 2005), by section 117(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).