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Tax Administration Act 1994

Miscellaneous

226: Power to extend time for doing anything under Act

You could also call this:

"Getting more time to meet tax deadlines"

Illustration for Tax Administration Act 1994

If you cannot do something on time as required by the Tax Administration Act 1994 or the Income Tax Act 2007 or the Goods and Services Tax Act 1985, the Governor-General can give you more time to do it. You can do the thing at the new time and it will be valid. The Governor-General's order is secondary legislation, which means it has to be published, as explained in Part 3 of the Legislation Act 2019.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359321.

Topics:
Money and consumer rights > Taxes
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Part 13Miscellaneous

226Power to extend time for doing anything under Act

  1. If anything required by or under this Act or the Income Tax Act 2007 or the Goods and Services Tax Act 1985 to be done at or within a fixed time cannot be or is not so done, the Governor-General, by Order in Council, may from time to time appoint a further or other time for doing that thing, whether the time at or within which that thing ought to have been done has or has not expired.

  2. Anything done at or, as the case may be, within the time prescribed by any such Order in Council shall be as valid as if it had been done at or within the time fixed by or under this Act or the Income Tax Act 2007 or the Goods and Services Tax Act 1985.

  3. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Compare
  • 1976 No 65 s 434
Notes
  • Section 226(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 226(1): amended, on , by section 142 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
  • Section 226(2): 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 226(2): amended, on , by section 142 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
  • Section 226(3): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).