Tax Administration Act 1994

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

22G: Amending accounts for incorrect or missing information

You could also call this:

"Fixing mistakes in your tax account information"

Illustration for Tax Administration Act 1994

You can change your income information if it is wrong or missing. You can do this at any time before your account is finalised under section 22H. The Commissioner can also change your information to fix errors. You might be able to change your final account information before your terminal tax date. But the Commissioner can decide not to accept the changes if they think the new information is wrong. They can then give you a new assessment under section 106. The Commissioner can change your information to fix errors and must tell you about the change. They can do this for your pre-populated account or your final account. If you want to change your information after your terminal tax date, you can ask the Commissioner under section 113. The Commissioner might need to send you a notice if they want to make changes to your information. This notice is called a notice of proposed adjustment under section 89B. There are some exceptions to this rule, which are explained in section 89C.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS191593.

Topics:

Money and consumer rights > Taxes

22F: Information requirements, or

"Telling the tax office about your income"

22H: Finalising accounts, or

"Finalising your tax account: checking and correcting your details"

Part 3Information, record-keeping, and returns
Reporting of income information by individuals

22GAmending accounts for incorrect or missing information

This section applies for an individual and a tax year when incorrect information relating to the individual has been provided to the Commissioner, or information relating to the individual is missing.
An individual may amend income information in their pre-populated account at any time before the account is finalised under section 22H.
Despite subsection (2), a qualifying individual, or an individual who is treated as a qualifying individual, may amend the income information in their final account at any time before their terminal tax date for the tax year. Any earlier assessment for the tax year is regarded as not having been made.
Subsection (3) does not apply if the Commissioner has reason to believe that the amended information is incorrect. The Commissioner may decide not to accept all the information as correct and provide an assessment for the individual under section 106.
The Commissioner may amend information in the individual’s pre-populated account for the tax year to correct errors in the information. The Commissioner must notify the individual of the amendment.
The Commissioner may amend information in a qualifying individual’s final account for the tax year to correct errors in the information at any time before the end of the period referred to in section 108(1), notifying the individual of the amendment.
If the Commissioner wishes to make an adjustment in relation to the information of an individual other than a qualifying individual, the Commissioner must issue a notice of proposed adjustment under section 89B subject to the exceptions set out in section 89C.
After their terminal tax date, an individual may ask the Commissioner to amend information in their final account for the tax year under section 113.

Notes

Section 22G: inserted, on 1 April 2019, 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).