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Tax Administration Act 1994

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

25N: Information from payers with no withholding obligation

You could also call this:

"Telling the tax office about investment income when you don't take tax out"

Illustration for Tax Administration Act 1994

You must give the Commissioner investment income information if you are a payer mentioned in section 25E(1)(j). You need to provide the information described in schedule 6, table 1, rows 4 to 8, 16, 21, and 22. You must deliver this information in electronic form and with your return of income for the corresponding income year.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS336637.

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

25NInformation from payers with no withholding obligation

  1. A payer referred to in section 25E(1)(j) must deliver the investment income information described in schedule 6, table 1, rows 4 to 8, 16, 21, and 22, as applicable, for a tax year to the Commissioner—

  2. in electronic form and by means of an electronic communication as prescribed by the Commissioner; and
    1. with their return of income for the corresponding income year.

      Notes
      • Section 25N: 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).