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Tax Administration Act 1994

Tax recovery agreements

173B: Definitions

You could also call this:

"What special words mean in tax laws"

Illustration for Tax Administration Act 1994

When you read about tax recovery agreements, you need to know what some words mean. A contested act of assistance is when someone does something to help with tax, but you think it is not fair or does not follow the rules. You can find more information about tax recovery agreements in section 173C. A tax recovery agreement is a special deal between governments to help each other get unpaid tax. This deal must be approved and in effect. It can also be a double tax agreement that helps get unpaid tax. You should look at what the governments have agreed to do to help each other with tax.

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Topics:
Money and consumer rights > Taxes
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173A: Application of Part, or

"When other countries and New Zealand make tax agreements, this law applies"

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173C: Tax recovery agreements, or

"A special order to help get unpaid tax back"

Part 10ATax recovery agreements

173BDefinitions

  1. In this Part—

    contested act of assistance means an act of or on behalf of a competent authority that a person affected by the act considers is inconsistent with a tax recovery agreement or this Part

      tax recovery agreement means—

      1. a convention or an agreement negotiated to assist in the recovery of unpaid tax due to either or both of the Governments that are parties to the convention or the agreement that has—
        1. been brought into effect by Order in Council under section 173C; and
          1. entered into force according to its tenor; or
          2. a double tax agreement, to the extent that it provides for the recovery of unpaid tax.

          Notes
          • Section 173B: inserted, on (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
          • Section 173B competent authority: repealed, on , by section 176 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
          • Section 173B contested tax: repealed, on , by section 142 of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).