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Tax Administration Act 1994

Transitional provisions and savings

227H: Transitional provision relating to annual return for trusts

You could also call this:

"A rule to help trusts with annual returns during a change in the law"

Illustration for Tax Administration Act 1994

You need to know about a rule called a transitional provision. It is about annual returns for trusts. A variation under section 59BA(5) is a disallowable instrument if made between the date the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 receives the Royal assent and the date Part 3 of the Legislation Act 2019 comes into force.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS477202.

Topics:
Money and consumer rights > Taxes
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"Filing a tax return for past years to get family benefits"

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Part 14Transitional provisions and savings

227HTransitional provision relating to annual return for trusts

  1. A variation under section 59BA(5) is a disallowable instrument if the variation is made in the period from the date on which the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 receives the Royal assent to the date on which Part 3 of the Legislation Act 2019 comes into force.

Notes
  • Section 227H: inserted, on , by section 177 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).