Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Summary of changes

These summaries explain recent changes to the law. They are generated by AI comparing versions of the legislation, so they might oversimplify, miss details, or get things wrong. Learn more about how we track these changes.

10 September 2025

  • Amendments have been made to include new provisions as requirements for exempt income and tax credits

Affected provisions

  1. 32E: Applications for RWT-exempt status
    Amendments have been made to include new provisions as requirements for exempt income and tax credits
  2. 68C: Tax credit relating to KiwiSaver and complying superannuation fund members: member credit form
    Amendments have been made to include new provisions as requirements for exempt income and tax credits

28 October 2025

  • Removal of references to links in citations of various sections of the Income Tax Act 2007
  • Amendments to provisions related to foreign trusts and foreign exemption trusts
  • Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines
  • Updates to the definitions and terminology used in the Act, including changes to the definitions of 'accounting period', 'relative', and 'resident foreign trustee'
  • Amendments to the provisions related to tax credits, including research and development tax credits and family scheme income
  • Changes to the rules for tax shortfalls, late filing penalties, and shortfall penalties
  • Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  • Amendments to the provisions related to tax agents, representatives, and nominated persons
  • Changes to the rules for withholding taxes, including changes to the rules for RLWT and the bright-line period
  • Updates to the provisions related to information sharing and disclosure, including changes to the rules for disclosure of revenue information
  • Amendments to the provisions related to the COVID-19 response, including changes to the rules for remission of interest on residual income tax
  • Changes to the income thresholds for certain tax codes and rates

Affected provisions

  1. DLM139A
    Changes to the rules for tax shortfalls, late filing penalties, and shortfall penalties
  2. 3: Interpretation
    Updates to the definitions and terminology used in the Act, including changes to the definitions of 'accounting period', 'relative', and 'resident foreign trustee'
  3. 4B: Application of Act in relation to Australian wine producer rebate
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  4. 5: Certain tax codes and rates
    Changes to the income thresholds for certain tax codes and rates
  5. 6I: COVID-19 response: Commissioner’s variations
    Amendments to the provisions related to the COVID-19 response, including changes to the rules for remission of interest on residual income tax
  6. 7: Disclosure rules
    Amendments to the provisions related to tax agents, representatives, and nominated persons; Updates to the provisions related to information sharing and disclosure, including changes to the rules for disclosure of revenue information
  7. 8: Reporting of income information by individuals and treatment of certain amounts
    Changes to the income thresholds for certain tax codes and rates
  8. 14B: Asking, requesting, or informing
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  9. 18B: Requirements for revenue officers and other persons
    Updates to the definitions and terminology used in the Act, including changes to the definitions of 'accounting period', 'relative', and 'resident foreign trustee'; Updates to the provisions related to information sharing and disclosure, including changes to the rules for disclosure of revenue information
  10. 18E: Disclosures made under information-sharing arrangements
    Updates to the provisions related to information sharing and disclosure, including changes to the rules for disclosure of revenue information
  11. 29: Shareholder dividend statement to be provided by company
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines
  12. 33E: Research and development tax credits: supplementary return
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines; Amendments to the provisions related to tax credits, including research and development tax credits and family scheme income
  13. 36: Commissioner may approve furnishing of return information by electronic means
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  14. 41B: Return by person applying for tax credit on redundancy payment
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  15. 42: Returns by joint venturers, partners, and partnerships
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines
  16. 44C: Certificates about trees
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines
  17. 46E: FBT returns: information for calculations
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  18. 54B: Return of statement for RLWT
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  19. 54C: Information in relation to payment of RLWT
    Removal of references to links in citations of various sections of the Income Tax Act 2007; Changes to the rules for withholding taxes, including changes to the rules for RLWT and the bright-line period
  20. 54D: Information in relation to repayment of RLWT
    Changes to the rules for withholding taxes, including changes to the rules for RLWT and the bright-line period
  21. 54E: RLWT certificate of exemption
    Changes to the rules for withholding taxes, including changes to the rules for RLWT and the bright-line period
  22. 59C: Time limits for registration and disclosure of changes
    Removal of references to links in citations of various sections of the Income Tax Act 2007; Amendments to provisions related to foreign trusts and foreign exemption trusts
  23. 59D: Annual return for foreign exemption trust
    Removal of references to links in citations of various sections of the Income Tax Act 2007; Amendments to provisions related to foreign trusts and foreign exemption trusts
  24. 59E: Fees: regulations and exemption
    Removal of references to links in citations of various sections of the Income Tax Act 2007; Amendments to provisions related to foreign trusts and foreign exemption trusts
  25. 59B: Foreign exemption trust: registration and disclosure
    Amendments to provisions related to foreign trusts and foreign exemption trusts
  26. 61: Disclosure of interest in foreign company or foreign investment fund
    Amendments to provisions related to foreign trusts and foreign exemption trusts
  27. 65B: Information to be furnished with return by entity apportioning interest expenditure under section FE 6B
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  28. 68CB: Research and development tax credits: general approval
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines; Amendments to the provisions related to tax credits, including research and development tax credits and family scheme income
  29. 68CC: Research and development tax credits: greater than $2 million approval
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines; Amendments to the provisions related to tax credits, including research and development tax credits and family scheme income
  30. 68C: Tax credit relating to KiwiSaver and complying superannuation fund members: member credit form
    Amendments to the provisions related to tax credits, including research and development tax credits and family scheme income
  31. 69: Annual ICA return
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines
  32. 69B: Annual Maori authority credit account return required by Maori authority
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines
  33. 70C: Statements in relation to R&D loss tax credits and R&D repayment tax
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines
  34. 78: Annual and other returns for BETA persons
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines
  35. 79: Other annual returns
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines
  36. 80KO: Determining WFF tax credit
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  37. 80: Commissioner may require other returns to be made
    Changes to the requirements for returns and statements, including removal of exemptions and updates to filing deadlines
  38. 89C: Notices of proposed adjustment required to be issued by Commissioner
    Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  39. 89D: Taxpayers and others with standing may issue notices of proposed adjustment
    Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  40. 89DA: Taxpayer may issue notice of proposed adjustment for taxpayer assessment
    Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  41. 89M: Disclosure notices
    Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  42. 90AF: Imputation arrangement to obtain tax advantage
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  43. 90AG: Maori authority arrangements to obtain tax advantage
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  44. 90AC: Determinations relating to financial arrangements
    Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  45. 91AAS: Declaration of emergency event for purposes of family scheme income
    Amendments to the provisions related to tax credits, including research and development tax credits and family scheme income
  46. 91AA: Determinations in relation to standard-cost household service
    Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  47. 91AAB: Determinations relating to types and diminishing values of listed horticultural plants
    Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  48. 91AAO: Determination on type of interest in FIF and use of fair dividend rate method
    Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  49. 91C: Taxation laws in respect of which binding rulings may be made
    Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  50. 91ED: Disclosure requirements
    Updates to the provisions related to the Commissioner's powers and responsibilities, including the power to require returns and the power to make determinations
  51. 92AB: Assessments of liabilities of shareholders of qualifying companies
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  52. 120OE: Interest paid on deposits in tax pooling accounts
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  53. 124G: Refusal, removal, or disallowance of status of tax agents, representatives, and nominated persons
    Updates to the definitions and terminology used in the Act, including changes to the definitions of 'accounting period', 'relative', and 'resident foreign trustee'; Amendments to the provisions related to tax agents, representatives, and nominated persons
  54. 141: Tax shortfalls
    Changes to the rules for tax shortfalls, late filing penalties, and shortfall penalties
  55. 142: Due date for payment of late filing penalty
    Changes to the rules for tax shortfalls, late filing penalties, and shortfall penalties
  56. 142B: Due date for shortfall penalties
    Changes to the rules for tax shortfalls, late filing penalties, and shortfall penalties
  57. 143: Absolute liability offences and strict liability offences
    Changes to the rules for tax shortfalls, late filing penalties, and shortfall penalties
  58. 147: Employees and officers
    Updates to the definitions and terminology used in the Act, including changes to the definitions of 'accounting period', 'relative', and 'resident foreign trustee'
  59. 147B: Directors and officers of resident foreign trustee
    Updates to the definitions and terminology used in the Act, including changes to the definitions of 'accounting period', 'relative', and 'resident foreign trustee'
  60. 173M: Transfer of excess tax to another taxpayer
    Updates to the definitions and terminology used in the Act, including changes to the definitions of 'accounting period', 'relative', and 'resident foreign trustee'
  61. 183ABAC: Remission of interest on residual income tax for 2020–2021 or 2021–2022 tax year for provisional taxpayers affected by COVID-19
    Amendments to the provisions related to the COVID-19 response, including changes to the rules for remission of interest on residual income tax
  62. 185E: Purpose
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  63. 225B: Order in Council amending Schedule 27
    Removal of references to links in citations of various sections of the Income Tax Act 2007
  64. 227F: Transitional provisions related to information disclosures
    Amendments to the provisions related to tax agents, representatives, and nominated persons; Updates to the provisions related to information sharing and disclosure, including changes to the rules for disclosure of revenue information

29 November 2025

  • New exception added for non-resident employers with 2 or fewer employees in New Zealand or paying $500,000 or less in employment-related taxes from late payment penalties
  • Amendments made to applications for RWT-exempt status, including additional basis for tertiary education institutions and removal of unnecessary wording
  • Simplification of response periods for notices of proposed adjustment, including standard 4-month period and removal of special rules
  • Insertion of new definitions and amendments to existing definitions, including 'approved research and development cap', 'DRCD deferral date', and 'foreign exemption trust'
  • Amendments made to construction of certain provisions, including KiwiSaver Act 2006 employer contributions
  • Changes made to shareholder dividend statement requirements, including additional circumstances and treatment of certain dividends
  • Updates made to foreign exemption trust registration and disclosure requirements, including new provisions for backdated registration and transitional arrangements
  • Amendments made to annual ICA return requirements, including exemption for ICA companies with nil balance
  • New circumstance added for Commissioner to issue notice of proposed adjustment, including assessment extinguishing excess amount
  • Repeal of limitations on Commissioner's ability to make binding rulings on certain provisions and matters
  • Changes made to late filing penalties, including removal of Commissioner's discretion to waive penalties and updates to application of subsections
  • Amendments made to tax shortfalls, including repeal of subsections and changes to calculation of shortfalls
  • Updates made to due date for shortfall penalties, including application to all shortfall penalties
  • Replacement of references to 'resident foreign trustee' with 'trustee of a foreign trust' in various provisions
  • Changes made to recovery of tax and payments from employers or PAYE intermediaries, including ranking of unpaid tax or payments
  • Amendments made to transfer of excess tax to another taxpayer, including changes to definition of 'relative'
  • Updates made to instalment arrangements, including removal of reference to section LH 2 of the Income Tax Act 2007
  • Changes made to write-off of tax by Commissioner, including exceptions and requirements for extinguishment of excess amounts
  • Amendments made to criteria for determining non-active trusts or estates, including changes to thresholds for bank charges and income derived
  • Changes made to time frame for filing statements in relation to R&D loss tax credits and R&D repayment tax
  • Updates made to disclosure rules, including new clauses for disclosure of information to Government Statistician and other entities
  • Amendments made to employment income information requirements for employees, including inclusion of employment-related tax obligations
  • Extension of deadline for filing supplementary return under section 33E
  • Changes made to research and development tax credits, including repeal of requirement for notice of no material changes and introduction of new provision for variation of approval
  • Amendments made to investment income information requirements, including treatment of emigrating companies and DRCD deferral date
  • Extension of Commissioner's variations for COVID-19 response
  • Amendments made to remission of interest on residual income tax for provisional taxpayers affected by COVID-19

Affected provisions

  1. 3: Interpretation
    Insertion of new definitions and amendments to existing definitions, including 'approved research and development cap', 'DRCD deferral date', and 'foreign exemption trust'
  2. 4A: Construction of certain provisions
    Amendments made to construction of certain provisions, including KiwiSaver Act 2006 employer contributions
  3. 6I: COVID-19 response: Commissioner’s variations
    Extension of Commissioner's variations for COVID-19 response
  4. 7: Disclosure rules
    Updates made to disclosure rules, including new clauses for disclosure of information to Government Statistician and other entities
  5. 23I: Employment income information requirements for employees
    Amendments made to employment income information requirements for employees, including inclusion of employment-related tax obligations
  6. 25G: Information on dividends
    Changes made to shareholder dividend statement requirements, including additional circumstances and treatment of certain dividends; Amendments made to investment income information requirements, including treatment of emigrating companies and DRCD deferral date
  7. 25E: Who must provide investment income information to Commissioner
    Amendments made to investment income information requirements, including treatment of emigrating companies and DRCD deferral date
  8. 25M: Information from emigrating companies
    Amendments made to investment income information requirements, including treatment of emigrating companies and DRCD deferral date
  9. 29: Shareholder dividend statement to be provided by company
    Changes made to shareholder dividend statement requirements, including additional circumstances and treatment of certain dividends
  10. 32E: Applications for RWT-exempt status
    Amendments made to applications for RWT-exempt status, including additional basis for tertiary education institutions and removal of unnecessary wording
  11. 33E: Research and development tax credits: supplementary return
    Extension of deadline for filing supplementary return under section 33E
  12. 43B: Trustees, administrators, or executors of certain trusts or estates not required to file returns
    Amendments made to criteria for determining non-active trusts or estates, including changes to thresholds for bank charges and income derived
  13. 59B: Foreign exemption trust: registration and disclosure
    Updates made to foreign exemption trust registration and disclosure requirements, including new provisions for backdated registration and transitional arrangements
  14. 59C: Time limits for registration and disclosure of changes
    Updates made to foreign exemption trust registration and disclosure requirements, including new provisions for backdated registration and transitional arrangements
  15. 59D: Annual return for foreign exemption trust
    Updates made to foreign exemption trust registration and disclosure requirements, including new provisions for backdated registration and transitional arrangements
  16. 59E: Fees: regulations and exemption
    Updates made to foreign exemption trust registration and disclosure requirements, including new provisions for backdated registration and transitional arrangements
  17. 59BA: Annual return for trusts
    Updates made to foreign exemption trust registration and disclosure requirements, including new provisions for backdated registration and transitional arrangements
  18. 61: Disclosure of interest in foreign company or foreign investment fund
    Updates made to foreign exemption trust registration and disclosure requirements, including new provisions for backdated registration and transitional arrangements
  19. 68CB: Research and development tax credits: general approval
    Changes made to research and development tax credits, including repeal of requirement for notice of no material changes and introduction of new provision for variation of approval
  20. 68CC: Research and development tax credits: greater than $2 million approval
    Changes made to research and development tax credits, including repeal of requirement for notice of no material changes and introduction of new provision for variation of approval
  21. 69: Annual ICA return
    Amendments made to annual ICA return requirements, including exemption for ICA companies with nil balance
  22. 70C: Statements in relation to R&D loss tax credits and R&D repayment tax
    Changes made to time frame for filing statements in relation to R&D loss tax credits and R&D repayment tax
  23. 89AB: Response periods
    Simplification of response periods for notices of proposed adjustment, including standard 4-month period and removal of special rules
  24. 89C: Notices of proposed adjustment required to be issued by Commissioner
    New circumstance added for Commissioner to issue notice of proposed adjustment, including assessment extinguishing excess amount
  25. 91C: Taxation laws in respect of which binding rulings may be made
    Repeal of limitations on Commissioner's ability to make binding rulings on certain provisions and matters
  26. 120B: Persons excluded
    New exception added for non-resident employers with 2 or fewer employees in New Zealand or paying $500,000 or less in employment-related taxes from late payment penalties
  27. 124G: Refusal, removal, or disallowance of status of tax agents, representatives, and nominated persons
    Amendments made to transfer of excess tax to another taxpayer, including changes to definition of 'relative'
  28. 139A: Late filing penalty for certain returns
    Changes made to late filing penalties, including removal of Commissioner's discretion to waive penalties and updates to application of subsections
  29. 141ED: Penalty for unpaid amounts of employers’ withholding payments
    New exception added for non-resident employers with 2 or fewer employees in New Zealand or paying $500,000 or less in employment-related taxes from late payment penalties
  30. 141: Tax shortfalls
    Changes made to shareholder dividend statement requirements, including additional circumstances and treatment of certain dividends; Amendments made to tax shortfalls, including repeal of subsections and changes to calculation of shortfalls
  31. 142B: Due date for shortfall penalties
    Updates made to due date for shortfall penalties, including application to all shortfall penalties
  32. 143: Absolute liability offences and strict liability offences
    Replacement of references to 'resident foreign trustee' with 'trustee of a foreign trust' in various provisions
  33. 143A: Knowledge offences
    Replacement of references to 'resident foreign trustee' with 'trustee of a foreign trust' in various provisions
  34. 147: Employees and officers
    Replacement of references to 'resident foreign trustee' with 'trustee of a foreign trust' in various provisions
  35. 147B: Directors and officers of resident foreign trustee
    Replacement of references to 'resident foreign trustee' with 'trustee of a foreign trust' in various provisions
  36. 167: Recovery of tax and payments from employers or PAYE intermediaries
    Changes made to recovery of tax and payments from employers or PAYE intermediaries, including ranking of unpaid tax or payments
  37. 173M: Transfer of excess tax to another taxpayer
    Amendments made to transfer of excess tax to another taxpayer, including changes to definition of 'relative'
  38. 177B: Instalment arrangements
    Updates made to instalment arrangements, including removal of reference to section LH 2 of the Income Tax Act 2007
  39. 177C: Write-off of tax by Commissioner
    Changes made to write-off of tax by Commissioner, including exceptions and requirements for extinguishment of excess amounts
  40. 183ABAC: Remission of interest on residual income tax for 2020–2021 or 2021–2022 tax year for provisional taxpayers affected by COVID-19
    Amendments made to remission of interest on residual income tax for provisional taxpayers affected by COVID-19