Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Third-party providers

124B: What this Part does

You could also call this:

"Helping others with tax and social policy"

Illustration for Tax Administration Act 1994

This part of the law is about people who help others with their tax affairs or social policy entitlements. You can be a provider of services to help people with these things. There are different classes of people who can do this, such as tax agents, representatives, and nominated persons. You can find out more about these classes in sections like section 124C, section 124D, and section 124F.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=LMS184694.

Topics:
Money and consumer rights > TaxesWork and jobs > Job licenses
Previous

124: Interest to be charged and payable with respect to certain dividend withholding payments, or

"Interest on some dividend payments: a repealed law"

Next

124C: Tax agents, or

"Who can be a tax agent in New Zealand"

Part 7BThird-party providers

124BWhat this Part does

  1. This Part sets out the classes of persons who—

  2. may apply to the Commissioner to be listed or approved, or may notify or inform the Commissioner of their status as, a provider of services to other persons in relation to—
    1. their tax affairs:
      1. their social policy entitlements and obligations:
      2. may be nominated by a person to act on their behalf in relation to—
        1. their tax affairs:
          1. their social policy entitlements and obligations:
          2. may notify the Commissioner of their intermediary status in relation to certain tax types.

            1. The classes are—

            2. tax agents, see section 124C:
              1. representatives, see section 124D:
                1. nominated persons, see section 124F:
                  1. PAYE intermediaries, see sections 124H to 124R:
                    1. tax pooling intermediaries, see sections 124S to 124X:
                      1. approved AIM providers, see sections 124Y to 124ZE:
                        1. RWT proxies, see section 124ZF.

                          Notes
                          • Section 124B: inserted, on , by section 84 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).