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Land Transfer Act 2017

Dealings in estates and interests in land - Transfers, transmissions, and vesting - Tax statement required for registration of instrument to transfer some estates in land

84: Certifier and chief executive must hold tax statement and provide copies

You could also call this:

"Keep and share tax statements with the Commissioner if asked"

Illustration for Land Transfer Act 2017

You need to keep a tax statement for 10 years if you are a certifier. You get the tax statement under section 78(2) or 80. You must give a copy to the Commissioner of Inland Revenue if they ask for it in writing. You also need to keep a tax statement for 10 years if you are the chief executive. You get the tax statement under section 78(3) or 80. You must give a copy to the Commissioner of Inland Revenue if they ask for it in writing.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6635228.

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Topics:
Money and consumer rights > Taxes
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"Sharing Tax Info Without Revealing Who You Are"

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85: Status of tax information, or

"Keeping Tax Information Private"

Part 3Dealings in estates and interests in land
Transfers, transmissions, and vesting: Tax statement required for registration of instrument to transfer some estates in land

84Certifier and chief executive must hold tax statement and provide copies

  1. A certifier must—

  2. retain each tax statement given to him or her in accordance with section 78(2) or 80 for 10 years; and
    1. give a copy of that statement to the Commissioner of Inland Revenue as soon as practicable after receiving a request in writing from the Commissioner.

      1. The chief executive must—

      2. retain each tax statement given to him or her in accordance with section 78(3) or 80 for 10 years; and
        1. give a copy of that statement to the Commissioner of Inland Revenue as soon as practicable after receiving a request in writing from the Commissioner.

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