Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Foreign dividends

78G: Country-by-country report from large multinational group

You could also call this:

"Big companies must give a yearly report to the government about their activities."

Illustration for Tax Administration Act 1994

You are part of a large multinational group with a New Zealand owner. You must give the Commissioner a report for each period they set. The report includes information from the OECD transfer pricing guidelines and other information the Commissioner requires. You have to provide the report to the Commissioner within 12 months after the period ends. The Commissioner decides the period and the information they need. You can find more about the required information in the OECD transfer pricing guidelines, Chapter V, Annex III. The rules for this report were updated by the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018. You need to follow these rules when preparing your report. The Commissioner will use this report to understand your group's activities.

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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=LMS57673.

Topics:

Money and consumer rights > TaxesBusiness > Industry rules

78F: Time for providing information in relation to underlying foreign credits, or

"When to give info about overseas tax credits"

79: Other annual returns, or

"Sending extra tax information to the government each year"

Part 3Information, record-keeping, and returns
Returns: Foreign dividends

78GCountry-by-country report from large multinational group

A large multinational group with an ultimate owner that is a New Zealand resident must provide to the Commissioner a report, for each period set by the Commissioner, that includes—
the information described in the OECD transfer pricing guidelines, Chapter V, Annex III; and
other information that is required by the Commissioner.

The report for a period must be provided to the Commissioner by the date that is 12 months after the end of the period.

Notes

Section 78G: inserted, on 27 June 2018, by section 58 of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).