Tax Administration Act 1994

Foreign account information-sharing agreements - FATCA agreement

185M: Timeframes not specified

You could also call this:

"When to give tax information if no deadline is given"

Illustration for Tax Administration Act 1994

You need to follow rules about giving information for the FATCA agreement. If a document does not say which period the information is about, it must be about a tax year. You can find more information about this in section 185I(2)(a) and (b). If a document does not say when the information must be given, it must be given within 3 months of the end of the period it is about. This is also related to section 185I(2)(a) and (b). You must give the information on time.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6191609.

Topics:

Money and consumer rights > Taxes

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

"Stopping people avoiding tax by hiding money overseas"

185N: Requirements for financial institution, or

"Rules for banks and other financial institutions to report account information"

Part 11BForeign account information-sharing agreements
FATCA agreement

185MTimeframes not specified

If an instrument described in section 185I(2)(a) and (b) does not specify, or is discretionary as to, the period to which the information in section 185I(1)(a) and (b) must relate, then the information must relate to a tax year.
If an instrument described in section 185I(2)(a) and (b) does not specify, or is discretionary as to, a time when the information in section 185I(1)(a) and (b) must be provided, then the information must be provided within 3 months of the end of the period that the information relates to.

Notes

Section 185M: inserted, on 1 July 2014, by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).