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Tax Administration Act 1994

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

25L: Information from public unit trusts

You could also call this:

"Telling the tax department about investment income from public unit trusts"

Illustration for Tax Administration Act 1994

You need to give information about investment income if you are a payer mentioned in section 25E(1)(h). You must provide the information set out in schedule 6, table 1, rows 1 to 11, 14, 16, 21, and 22 for a tax year. You have to send this information electronically by 15 May after the end of the tax year.

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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=LMS336635.

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

25LInformation from public unit trusts

  1. A payer referred to in section 25E(1)(h) must deliver the investment income information set out in schedule 6, table 1, rows 1 to 11, 14, 16, 21, and 22 for a tax year—

  2. in electronic form and by means of an electronic communication as prescribed by the Commissioner; and
    1. by 15 May after the end of the tax year.

      Notes
      • Section 25L: 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).