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Tax Administration Act 1994

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

25I: Information on Maori authority distributions

You could also call this:

"Telling the tax office about Maori authority investment income"

Illustration for Tax Administration Act 1994

You need to give the Commissioner information about Maori authority distributions. This information is about investment income and must be given in electronic form. You must send this information by the 20th of the month after the income is paid.

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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=LMS336632.

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Part 3Information, record-keeping, and returns
Investment income information

25IInformation on Maori authority distributions

  1. A payer referred to in section 25E(1)(e) must deliver the investment income information for the payment of a Maori authority distribution as set out in schedule 6, table 1, rows 1 to 10, 15, 16, 21, and 22, as applicable, to the Commissioner—

  2. in electronic form and by means of an electronic communication as prescribed by the Commissioner; and
    1. by the 20th of the month following the month in which the amount of investment income is paid to or derived by the payee.

      Notes
      • Section 25I: inserted, on , by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).