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Tax Administration Act 1994

Information, record-keeping, and returns - Investment income information

25R: Investment income information: variation of requirements

You could also call this:

"The Commissioner can change rules about investment income information."

Illustration for Tax Administration Act 1994

The Commissioner can change the rules about investment income information for you or a group of people. The rules are in subpart 3E and schedule 6, and they apply as changed. You can find more information about publication requirements in Part 3 of the Legislation Act 2019.

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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=LMS336604.

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Money and consumer rights > Taxes
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Part 3Information, record-keeping, and returns
Investment income information

25RInvestment income information: variation of requirements

  1. The Commissioner may vary the requirements set out in subpart 3E and schedule 6 for a person or a class of persons, and the requirements apply as varied.

  2. A variation under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes
  • Section 25R: replaced, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).