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Tax Administration Act 1994

Third-party providers - Approved AIM providers

124ZC: Publication of approval or revocation

You could also call this:

"The Commissioner tells people about certain tax decisions."

Illustration for Tax Administration Act 1994

The Commissioner can publish a notice about certain matters in sections 124Y, 124Z, and 124ZB. You can find these sections in the Tax Administration Act 1994. The Commissioner chooses where to publish the notice.

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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=LMS38109.

Topics:
Money and consumer rights > Taxes
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124ZB: Revocation of approval of AIM providers: provider, or

"When the Commissioner stops approving an AIM provider at their request"

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124ZD: AIM method: approval of large business AIM-capable system, or

"Big businesses can use a special accounting system if approved by the Commissioner."

Part 7BThird-party providers
Approved AIM providers

124ZCPublication of approval or revocation

  1. The Commissioner may publish a notice in a publication chosen by the Commissioner in relation to any matter in sections 124Y, 124Z, and 124ZB.

Notes
  • Section 124ZC: inserted, as section 15X, on (applying for the 2018–19 and later income years), by section 50(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
  • Section 124ZC: renumbered, on , by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section 124ZC heading: replaced, on , by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section 124ZC: amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).