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Tax Administration Act 1994

Commissioner and department - Modes of communication

14E: Overriding provisions

You could also call this:

"Some tax rules can be overridden by other rules that take priority."

Illustration for Tax Administration Act 1994

You need to know that some rules in the Tax Administration Act 1994 can be overridden by other rules. These other rules can be found in the Income Tax Act 2007 or the Goods and Services Tax Act 1985. They can override rules about how you give information or communicate with the Commissioner. You will follow the other rules if they say how to give information or communicate in a specific way. These rules can also say what format to use when giving information or communicating. In some cases, the Commissioner can decide the format to use. When it comes to double tax agreements, the rules in sections 14B to 14D of the Tax Administration Act 1994 only apply if they do not conflict with the agreement. You can find more information about double tax agreements in section BH 1 of the Income Tax Act 2007.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6866173.

Topics:
Money and consumer rights > Taxes
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14D: Formally notifying, or

"Telling someone officially in writing"

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14F: Giving information by personal delivery, post, or electronic means, or

"Ways to give information: in person, by post, or online"

Part 2Commissioner and department
Modes of communication

14EOverriding provisions

  1. A specific provision in this Act, the Income Tax Act 2007, or the Goods and Services Tax Act 1985 may apply to override the application of sections 14B to 14D by—

  2. specifying the way in which a person gives information or communicates a matter:
    1. prescribing the manner, form, or format for giving information or communicating a matter:
      1. providing for the Commissioner to prescribe the manner, form, or format for giving information or communicating a matter.

        1. Sections 14B to 14D apply to a provision in the Acts referred to in subsection (1) that relates to or implements a double tax agreement or other agreement described in section BH 1 of the Income Tax Act 2007 only to the extent to which they are not inconsistent with the application of the agreement.

        Notes
        • Section 14E: inserted, on , by section 79 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).