Tax Administration Act 1994

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

22M: Setting electronic and non-electronic requirements

You could also call this:

"How to give the Commissioner your income information"

Illustration for Tax Administration Act 1994

You need to give the Commissioner information about your income. The Commissioner decides how you deliver this information. The Commissioner sets rules for electronic forms and ways to send information electronically. The Commissioner also sets rules for non-electronic forms and ways to deliver information. You might have to follow these rules as an individual, as part of a group, or as one of all individuals. The Commissioner can set conditions for these rules. These conditions can be general or specific to your situation.

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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=LMS191601.

Topics:

Money and consumer rights > Taxes

22L: Information particulars, or

"Details about your income that you must provide"

23B: Employment income information: outline of provisions, or

"Information employers must give about their employees' income"

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

22MSetting electronic and non-electronic requirements

For the delivery of information on an individual’s income other than reportable income, the Commissioner must prescribe—
an electronic form and means of electronic communication:
a form or mode of delivery other than by electronic means.

The requirements relating to a form, means, or mode of communication may relate to an individual, a class of individuals, or all individuals, and may be subject to the conditions specified by the Commissioner, whether generally or in a specific case.

Notes

Section 22M: 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).