Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Returns, etc

33AA: Exceptions to requirement for return of income

You could also call this:

"When you don't have to tell the tax office about your income"

Illustration for Tax Administration Act 1994

You do not have to return your income under certain circumstances. Section 33AA of the Tax Administration Act 1994 used to explain these exceptions. This section was repealed on 1 April 2019 by the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019, which can be found at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS55355.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6803656.


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33: Returns of income, or

"Sending in your income details to the tax office each year"


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33A: Annual returns of income not required, or

"You don't have to file a tax return every year."

Part 3Information, record-keeping, and returns
Returns: Returns, etc

33AAExceptions to requirement for return of income (Repealed)

    Notes
    • Section 33AA: repealed, on , by section 32(1) (and see section 32(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).