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Tax Administration Act 1994

Foreign account information-sharing agreements - FATCA agreement

185K: Information provided in form prescribed by Commissioner

You could also call this:

"Give information in the right format chosen by the Commissioner"

Illustration for Tax Administration Act 1994

You must provide certain information to the New Zealand competent authority. This information is found in section 185I(1)(a) and (b) and it must be given in a specific form or electronic format. The Commissioner decides what this form or format is.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6191607.

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185J: Obligations related to FATCA agreement: information for third parties, or

"Following the FATCA agreement: sharing information with others"

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185L: Foreign account information-sharing agreements: anti-avoidance, or

"Stopping people avoiding tax by hiding money overseas"

Part 11BForeign account information-sharing agreements
FATCA agreement

185KInformation provided in form prescribed by Commissioner

  1. The information in section 185I(1)(a) and (b) must be provided to the New Zealand competent authority in the prescribed form or electronic format.

Notes
  • Section 185K: inserted, on , by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).