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Tax Administration Act 1994

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

22K: No obligation to provide information: de minimis and certain other amounts

You could also call this:

"You don't have to give tax information if you earn $200 or less."

Illustration for Tax Administration Act 1994

You do not have to give information about a tax year if you earn $200 or less in income that is not reportable income. If there is a specific rule in an Inland Revenue Act that says you must give information, you have to follow that rule. This rule applies to you even if the other rule is about something else.

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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=LMS191599.

Topics:
Money and consumer rights > Taxes
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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."

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22L: Information particulars, or

"Details about your income that you must provide"

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

22KNo obligation to provide information: de minimis and certain other amounts

  1. No obligation to provide information for a tax year arises if an individual derives income other than reportable income for the corresponding income year of $200 or less.

  2. A specific provision in an Inland Revenue Act requiring an individual to provide information in a particular circumstance overrides this section.

Notes
  • Section 22K: 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).