Tax Administration Act 1994

Assessments

113: Commissioner may at any time amend assessments

You could also call this:

"The Commissioner can change your tax assessment at any time to make it correct."

Illustration for Tax Administration Act 1994

The Commissioner can change an assessment at any time to make sure it is correct. You might have already paid tax on the assessment, but the Commissioner can still make changes. The Commissioner can do this as long as they follow the rules in section 89N. If the Commissioner makes a change that means you have to pay more tax, they will let you know. They will send you a notice to tell you about the change. The Commissioner can make these changes even if you have already paid your tax. They just need to make sure the assessment is correct.

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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=DLM354948.

Topics:

Money and consumer rights > Taxes

112: Commissioner to make determination of life insurer's policyholder net loss, or

"The Commissioner decides the net loss of life insurer's policyholders."

113A: Correction of certain errors in subsequent returns, or

"Fixing small mistakes in your tax returns"

Part 6Assessments

113Commissioner may at any time amend assessments

Subject to section 89N, the Commissioner may from time to time, and at any time, amend an assessment as the Commissioner thinks necessary in order to ensure its correctness, notwithstanding that tax already assessed may have been paid.
If any such amendment has the effect of imposing any fresh liability or increasing any existing liability, notice of it shall be given by the Commissioner to the taxpayer affected.

Compare

1976 No 65 s 23

Notes

Section 113(1): amended (with effect on 1 April 2019), on 30 March 2022, by section 204(1) (and see section 204(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Section 113(1): amended, on 21 December 2004 (applying to amendments for which notices are issued on or after 1 April 2005), by section 118(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
Section 113(2): amended, on 21 December 2004, by section 118(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).