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Tax Administration Act 1994

Information, record-keeping, and returns - Tax advice documents

21BA: Information required to be provided by large multinational group

You could also call this:

"Big companies must give the government certain information"

Illustration for Tax Administration Act 1994

You need to know that section 21BA of the Tax Administration Act 1994 was repealed. This means it is no longer part of the law. It was repealed on 18 March 2019 by section 14 of the Taxation Act.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS57670.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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21: Information requisitions in relation to offshore payments, or

"Getting information about payments sent overseas"

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21B: Preparing financial statements, or

"Companies and some taxpayers must prepare financial statements following certain rules."

Part 3Information, record-keeping, and returns
Tax advice documents

21BAInformation required to be provided by large multinational group (Repealed)

    Notes
    • Section 21BA: repealed, on , by section 14 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).