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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Returns, etc

36BD: Electronic filing requirements for registered persons

You could also call this:

"Rules for sending tax returns online if you're a registered business"

Illustration for Tax Administration Act 1994

You must file tax returns electronically if you are registered under the Goods and Services Tax Act 1985. The Commissioner sets the electronic forms to use. You can use these forms to file your tax returns. You must use electronic filing if your taxable supplies are over a certain threshold. The Governor-General sets this threshold. The Minister of Revenue recommends the threshold after consulting with others. The Commissioner can exempt you from electronic filing if you have trouble accessing digital services. They consider your ability to use computers and the costs of complying with the rules. The Commissioner must give you a reason for the exemption. An exemption is valid until the Commissioner cancels it. The exemption usually ends six months after the Commissioner notifies you. The Commissioner can set a time limit on the exemption and give a reason for this. You can find more information about publication requirements in Part 3 of the Legislation Act 2019. This includes orders and exemptions, except those that apply to named persons only.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS32483.

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Part 3Information, record-keeping, and returns
Returns: Returns, etc

36BDElectronic filing requirements for registered persons

  1. The Commissioner must prescribe 1 or more electronic forms or means of electronic communication that—

  2. a registered person may use to file a return required under the Goods and Services Tax Act 1985; or
    1. a registered person whose taxable supplies exceed the threshold set out in subsection (2) must use to file a return under that Act.

      1. The Governor-General may, on the recommendation of the Minister of Revenue, make an Order in Council setting a threshold for the value of taxable supplies of a registered person that means the person is required to use an electronic form or means of electronic communication for filing a return under that Act. Before making the recommendation, the Minister must undertake consultation on the proposed threshold that is appropriate and reasonable for the purposes of this section.

      2. The Commissioner may exempt a registered person, or a class of registered persons, whose taxable supplies exceed the threshold from the requirement to file in the prescribed electronic form or by the prescribed means of electronic communication. The Commissioner must provide a statement of reasons for the exemption.

      3. In determining under subsection (3) whether to exempt the person or class of persons, the Commissioner must have regard to—

      4. the nature and availability of digital services to the person or persons in the class, including the reliability of those services for the purposes of the person or persons; and
        1. the capability of the person or persons in the class relating to the use of computers; and
          1. the costs that the person or persons in the class would incur in complying with the requirements if those costs would be unreasonable in the circumstances.

            1. Subject to subsection (6), an exemption under this section remains valid until the Commissioner notifies the registered person that the exemption is to be cancelled. The exemption expires on the date that is 6 months after that given in the Commissioner’s notice.

            2. In making an exemption under this section, the Commissioner may set a time limit on the exemption, stating a start date and an end date, as applicable, for the exemption and the reason for setting the limit.

            3. The following are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements):

            4. an order under subsection (2):
              1. an exemption under subsection (3), unless it applies only to 1 or more named persons.

                Notes
                • Section 36BD: inserted, on , by section 306 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                • Section 36BD(5): amended, on , by section 35 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                • Section 36BD(7): replaced, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).