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Tax Administration Act 1994

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

25Q: Setting electronic and non-electronic filing requirements

You could also call this:

"How to send investment income information to the Commissioner"

Illustration for Tax Administration Act 1994

The Commissioner must prescribe an electronic form and way to send investment income information. You will also have a non-electronic way to deliver this information. The Commissioner can set software rules for sending this information.

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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=LMS336640.

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25P: Non-electronic filing of investment income information, or

"Not having to file investment income online if you get an exemption"

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25R: Investment income information: variation of requirements, or

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

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

25QSetting electronic and non-electronic filing requirements

  1. For the delivery of investment income information, the Commissioner—

  2. must prescribe—
    1. an electronic form and means of electronic communication:
      1. a form or mode of delivery other than by electronic means:
      2. may from time to time set specifications for software for use in the delivery of that information.

        Notes
        • Section 25Q: 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).