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Tax Administration Act 1994

Transitional provisions and savings

227G: Transitional provision related to individuals’ income information

You could also call this:

"Filing a tax return for past years to get family benefits"

Illustration for Tax Administration Act 1994

You can choose to file a return of income for a tax year even if you were not required to. This applies to income years from 2000-01 to 2019-20 if you may have been entitled to something under the family scheme in the Income Tax Act 2007 or equivalent provisions in the Income Tax Act 2004 and the Income Tax Act 1994. You can do this despite what section 108 says.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS197994.

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227H: Transitional provision relating to annual return for trusts, or

"A rule to help trusts with annual returns during a change in the law"

Part 14Transitional provisions and savings

227GTransitional provision related to individuals’ income information

  1. For income years in the period from the 2000–01 income year to the 2019–20 income year, an individual who may have or may have had an entitlement under the family scheme under sections MD 1 and ME 1 of the Income Tax Act 2007, and the equivalent provisions in the Income Tax Act 2004 and the Income Tax Act 1994, but who was not required to provide a return of income for a tax year in that period, may, despite section 108, choose to file a return of income for the tax year.

Notes
  • Section 227G: inserted, on , by section 107 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).