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Tax Administration Act 1994

Third-party providers - Tax agents, representatives, and nominated persons

124C: Tax agents

You could also call this:

"Who can be a tax agent in New Zealand"

Illustration for Tax Administration Act 1994

The Commissioner keeps a list of tax agents. You can apply to be on this list if you meet certain requirements. You must prepare tax returns for at least 10 other people and be in a certain type of work, such as a professional public practice. The Commissioner will add you to the list if they are satisfied you meet the requirements. They must also be sure that listing you will not harm the tax system. When you are listed, the Commissioner will tell you and your listing will start on a certain date. If you want to know what happens when you do not meet the requirements, you can check section 124G(1) and (5). The Commissioner has rules to follow when dealing with tax agents. You can also provide information as required under section 124E if you are not a natural person.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS184696.

Topics:
Money and consumer rights > Taxes
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Part 7BThird-party providers
Tax agents, representatives, and nominated persons

124CTax agents

  1. The Commissioner must compile and maintain a list of persons who are tax agents.

  2. A person may apply to the Commissioner to be listed as a tax agent if they—

  3. meet the requirements of subsection (3); and
    1. for a person who is not a natural person, provide the information required under section 124E.

      1. A person is eligible to be listed as a tax agent if they—

      2. prepare the returns of income required to be filed for 10 or more other persons; and
        1. are—
          1. a person carrying on a professional public practice:
            1. a person carrying on a business, occupation, or employment in which returns of income are prepared and filed:
              1. the Maori Trustee.

              2. The Commissioner must list the person as a tax agent if the Commissioner is satisfied by the available information that—

              3. the person meets the requirements of subsection (3); and
                1. listing the person as a tax agent would not adversely affect the integrity of the tax system.

                  1. The Commissioner must notify the person when they are listed and the listing takes effect on a date set out in the notice.

                  2. For the notification requirements applying when a person does not meet the eligibility requirements, or does not provide the required information under subsection (2)(b) or meet the requirements of subsection (4)(b), see section 124G(1) and (5).

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