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Tax Administration Act 1994

Tax recovery agreements

173D: Taxes that may be recovered

You could also call this:

"Taxes from other countries that New Zealand can help recover"

Illustration for Tax Administration Act 1994

You can get help to recover taxes that are part of a tax recovery agreement. This agreement is between New Zealand and another territory. The agreement can include help to recover taxes imposed by both New Zealand and the other territory. You can also get help to recover charges related to these taxes. These charges can include interest, penalties, or costs of collecting the taxes. The agreement can provide for assistance in recovering these related amounts. The tax recovery agreement can provide for assistance in the recovery of taxes and related charges. This assistance is available for taxes imposed by New Zealand and the other territory. The related charges can include interest, administrative penalties, or costs of collection.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357939.

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173C: Tax recovery agreements, or

"A special order to help get unpaid tax back"

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173E: Requests for assistance, or

"Asking for Help to Collect Unpaid Tax"

Part 10ATax recovery agreements

173DTaxes that may be recovered

  1. To the extent that the taxes are prescribed in a tax recovery agreement, the agreement may provide for assistance in the recovery of taxes that are imposed by the laws of New Zealand and the territory with which the agreement is negotiated.

  2. For the purposes of this Part, assistance in the recovery of taxes includes assistance in the recovery of charges associated with the taxes, whether interest, administrative penalties, costs of collection or conservancy, or another related amount.

Notes
  • Section 173D: 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 173D(2): inserted (with effect on 1 April 2008), on (applying in relation to events and periods occurring before or after 1 April 2008), by section 690(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).