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Tax Administration Act 1994

Foreign account information-sharing agreements - FATCA agreement

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

You could also call this:

"Stopping people avoiding tax by hiding money overseas"

Illustration for Tax Administration Act 1994

You can find information about a rule called Foreign account information-sharing agreements: anti-avoidance in the Tax Administration Act 1994. This rule is part of the FATCA agreement and it was repealed on 1 July 2017. It was repealed by section 27 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017, which you can read more about on the legislation website https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6912474

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6191608.

Topics:
Money and consumer rights > Taxes
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"Give information in the right format chosen by the Commissioner"

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Part 11BForeign account information-sharing agreements
FATCA agreement

185LForeign account information-sharing agreements: anti-avoidance (Repealed)

    Notes
    • Section 185L: repealed, on , by section 27 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).