Tax Administration Act 1994

Schedule 6: Reporting of investment income information

You could also call this:

"Telling the government about money earned from investments"

Illustration for Tax Administration Act 1994

You need to report investment income information. This includes details about the payer and the investor. The payer's name, tax file number, and contact address are required. The investor's name, tax file number, and contact address are also needed. You must provide the investor's date of birth and the amount and type of income they earned. The tax withheld and any credits, like imputation credits, must be reported too. The date the tax was withheld or the credits were paid is also necessary. Other details, such as the tax rate and notified investor rate, may be required. You can find more information about what is needed in the Tax Administration Act 1994, specifically in sections 22AAB, 25B to 25R, 57B, and 227E. Some information, like the imputation ratio, can be found in the Income Tax Act 2007, in sections CD 7 or CD 8.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS336832.

Topics:

Money and consumer rights > Taxes

Schedule 5: Certain tax codes and rates, or

"Tax codes and rates: what you pay and how it works"

Schedule 7: Disclosure rules, or

"Rules for Sharing Sensitive Tax Information"

6Reporting of investment income information Empowered by ss 3, 22AAB, 25B to 25R, 57B, 227E

Table 1—Reporting of investment income information

This table sets out the information required for investment income
Row	Items
1	The name of the payer
2	The tax file number of the payer
3	The contact address of the payer
4	The name of the investor
5	The tax file number of the investor, if held by the payer
6	The contact address of the investor and, if the investor is non-resident, the country code of the investor
7	The date of birth of the investor, if held by the payer
8	The amount and type of income of the investor for the period
9	The tax withheld on behalf of, or approved issuer levy paid in relation to, the investor for the period
10	The date on which or period in which the tax was withheld or levy paid
11	The tax rate of the investor for the period as notified to the payer, if applicable
12	The notified investor rate of the investor, if applicable
13	Whether the PIE is a superannuation fund or a retirement savings scheme or not
14	The imputation credits attached, if applicable
15	The Maori authority credits attached, if applicable
16	The names, tax file numbers, dates of birth, and contact addresses of persons who are joint owners, if held by the payer
17	The number of shares for which the dividend is declared, or in the case of a dividend that is a bonus issue, the number of shares included in the bonus issue
18	The date on which the dividend is declared and the payment date of the dividend
19	In the case of a dividend that is a bonus issue, the amount of the bonus issue as determined under section CD 7 or CD 8 of the Income Tax Act 2007
20	If the dividend is paid in Australian currency by an Australian ICA company, the exchange rate between the NZ dollar and the Australian dollar that was used to calculate the imputation ratio
21	The total amounts of income, tax withheld, credits, imputation ratio, and Maori authority ratio, as applicable, for the items in rows 8, 9, 14, 15, and 19
22	Further information as required by the Commissioner

Notes

Schedule 6 table 1 row 6: amended, on 1 April 2020, by section 110 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).