Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

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

22I: Returns and assessments

You could also call this:

"Doing your taxes: sending in your income and getting it checked"

Illustration for Tax Administration Act 1994

When you do your taxes, you are treated as having done a few things with your final account for the tax year. You are treated as having made a return of income for the tax year under section 33. You are also treated as having had an assessment under section 92 for that return. You are treated as having made a statement of your tax position for the tax year, unless you ask the Commissioner under section 22G(8) to change the information in your final account. The Commissioner will tell you when an assessment is treated as being made, and this can happen on different dates depending on your situation, such as when your pre-populated account is finalised under section 22H, or when the Commissioner provides a default assessment under section 106.

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 It might be out of date or be missing some parts.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=LMS191595.

Topics:
Money and consumer rights > Taxes
Previous

22H: Finalising accounts, or

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

Next

22J: Commissioner’s power in relation to certain amounts of tax payable, or

"The Commissioner can cancel some tax you owe if you meet certain rules."

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

22IReturns and assessments

  1. In relation to their final account for a tax year, an individual is treated as having made—

  2. a return of income for the tax year under section 33; and
    1. an assessment under section 92 in relation to the return referred to in paragraph (a); and
      1. a statement of a taxpayer’s tax position for the tax year, unless the individual asks the Commissioner under section 22G(8) for an amendment to be made to the information in their final account.

        1. For the purposes of subsection (1)(b), the date on which an assessment is treated as being made is the date on which an individual’s pre-populated account for the tax year is finalised under section 22H.

        2. If an individual does not satisfy the Commissioner that the income information in their pre-populated account for the tax year correctly and completely records their income for the corresponding income year, the date on which the assessment is treated as being made is the date on which the Commissioner provides a default assessment under section 106.

        3. The Commissioner must notify an individual affected when an assessment is treated as having been made under subsection (2) or (3).

        Notes
        • Section 22I: 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).