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Tax Administration Act 1994

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

124F: Nominated persons

You could also call this:

"Choosing someone to help with your taxes"

Illustration for Tax Administration Act 1994

You can choose someone to act for you with your tax affairs or social policy entitlements. You do this by telling the Commissioner about the person you have chosen. You need to give the Commissioner some information about yourself and the person you have chosen. You must provide your name, contact address, and tax file number. You also need to give the Commissioner the name of the person you have chosen and some information to help them know who that person is. You have to tell the Commissioner what tax types or social policy entitlements the chosen person will act for you with. If you are not a natural person, like a company, you need to give the name and position of the person making the nomination. The Commissioner needs to know the start and end dates for the tax types and social policy entitlements the chosen person will act for you with.

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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=LMS184699.

Topics:
Money and consumer rights > Taxes
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124E: Information requirements for tax agents and representatives, or

"Tell us who's in charge if you're a tax agent company"

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124G: Refusal, removal, or disallowance of status of tax agents, representatives, and nominated persons, or

"When the Commissioner can stop someone being a tax agent"

Part 7BThird-party providers
Tax agents, representatives, and nominated persons

124FNominated persons

  1. A person may nominate another person (a nominated person) to act for them in relation to their tax affairs or social policy entitlements and obligations, or both, by—

  2. informing the Commissioner of the nomination; and
    1. providing the following information:
      1. their name, contact address, and tax file number; and
        1. the name of the nominated person, and any other information that may lead the Commissioner to be satisfied about the identity of the nominated person; and
          1. the relevant tax types or social policy entitlements and obligations in relation to which the nominated person intends to act for them; and
            1. the relevant start and end dates, as applicable, applying in relation to the tax types and social policy entitlements and obligations.

            2. For the purposes of subsection (1), if the person making the nomination is not a natural person, they must provide the name and position of a natural person for the person who is making the nomination.

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