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Tax Administration Act 1994

Miscellaneous

225: Regulations

You could also call this:

"Rules to Help with Tax Laws"

Illustration for Tax Administration Act 1994

The Governor-General can make regulations to help with tax laws. You need to know these regulations are not inconsistent with the Tax Administration Act 1994, the Income Tax Act 2007, or the Goods and Services Tax Act 1985. These regulations can be about things like tax returns and assessments.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359308.

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Money and consumer rights > Taxes
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Part 13Miscellaneous

225Regulations

  1. The Governor-General may from time to time, by Order in Council, make regulations, not inconsistent with this Act or the Income Tax Act 2007 or Goods and Services Tax Act 1985, for all or any of the following purposes:

  2. prescribing the form of returns to be made, the particulars to be set forth in those returns, the persons by whom and the time when or within which those returns are to be made, and the forms of the assessments, notices, and other documents referred to in this Act or the Income Tax Act 2007 or Goods and Services Tax Act 1985 or necessary in order to give effect to them:
    1. prescribing the procedure to be followed in applying for a determination and making any provision which may be desirable in relation to the issuing or the publication of the determination or to enable the Commissioner to set fees for dealing with applications for determinations:
          1. providing, where there is no provision in this Act or the Income Tax Act 2007 or Goods and Services Tax Act 1985, or no sufficient provision, in respect of any matter or thing necessary to give effect to this Act or the Income Tax Act 2007 or Goods and Services Tax Act 1985, in what manner and form the deficiency shall be supplied:
            1. making any provision which may be convenient for the administration of this Act or the Income Tax Act 2007 or Goods and Services Tax Act 1985 or which may be desirable or necessary in order to carry their objects into full effect.

              1. Repealed

              2. Regulations under this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

              Compare
              • 1976 No 65 s 197H(7)(d), (e), (8)
              Notes
              • Section 225 heading: replaced, on , by section 141(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
              • Section 225(1): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
              • Section 225(1): amended, on , by section 141(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
              • Section 225(1)(a): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
              • Section 225(1)(a): amended, on , by section 141(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
              • Section 225(1)(c): repealed, on , by section 229(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
              • Section 225(1)(d): repealed, on , by section 229(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
              • Section 225(1)(e): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
              • Section 225(1)(e): amended, on , by section 141(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
              • Section 225(1)(f): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
              • Section 225(1)(f): amended, on , by section 141(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
              • Section 225(2): repealed, on , by section 229(2) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
              • Section 225(3): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).