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Tax Administration Act 1994

Information, record-keeping, and returns - Reporting of income information by individuals

22E: Information included in pre-populated accounts

You could also call this:

"What information goes into your pre-filled tax account each year?"

Illustration for Tax Administration Act 1994

The Commissioner must put some information in your pre-populated account for a tax year. This includes all the income information they have about you for that year. They also include information about other income they think you have earned. The Commissioner only includes information that is available and relevant to your tax assessment. You can ask the Commissioner for a pre-populated account with a zero balance if you have no reportable income for a tax year. This allows you to provide your income information for that year. You can find more information about this in the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS191591.

Topics:
Money and consumer rights > Taxes
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Part 3Information, record-keeping, and returns
Reporting of income information by individuals

22EInformation included in pre-populated accounts

  1. The Commissioner must include in an individual’s pre-populated account for a tax year—

  2. all the income information held by the Commissioner for the tax year relating to an amount of reportable income derived for the corresponding income year; and
    1. all the income information on other amounts that the Commissioner considers the individual has derived for the income year, including any income information provided by the individual.

      1. Subsection (1) applies only to the extent to which the information—

      2. is available; and
        1. is relevant for the individual in making an assessment for the tax year.

          1. An individual who has no reportable income for a tax year may ask the Commissioner to make available a pre-populated account with a zero balance in order that they may provide their income information for the tax year.

          Notes
          • Section 22E: inserted, on , by section 16(1) (and see section 16(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).