Tax Administration Act 1994 (New Zealand)

E897957

New Zealand statute tax administration law

The Tax Administration Act 1994 (New Zealand) is a key statute that sets out the rules, powers, and procedures for the assessment, collection, and enforcement of taxes in New Zealand.

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All labels observed (1)

Label	Occurrences
Tax Administration Act 1994 (New Zealand) canonical	1

Statements (48)

Predicate	Object
instanceOf	New Zealand statute ⓘ tax administration law ⓘ
administeredBy	Inland Revenue Department (New Zealand) NERFINISHED ⓘ
appliesTo	goods and services tax (GST) ⓘ income tax ⓘ other New Zealand taxes administered by Inland Revenue ⓘ taxpayers in New Zealand ⓘ withholding taxes ⓘ
contains	provisions on advance pricing agreements ⓘ provisions on binding rulings by Inland Revenue ⓘ provisions on information sharing with other government agencies ⓘ provisions on information-gathering powers ⓘ provisions on interest on unpaid tax ⓘ provisions on late payment penalties ⓘ provisions on objections and challenges to assessments ⓘ provisions on record-keeping obligations ⓘ provisions on secrecy of tax information ⓘ provisions on shortfall penalties ⓘ provisions on tax audits and investigations ⓘ provisions on tax disputes resolution procedures ⓘ provisions on tax returns filing requirements ⓘ
country	New Zealand ⓘ
enactedBy	New Zealand Parliament NERFINISHED ⓘ
establishes	framework for tax administration in New Zealand ⓘ
governs	administrative aspects of New Zealand tax law ⓘ
jurisdiction	New Zealand ⓘ
language	English ⓘ
legalBasisFor	collection of tax by Inland Revenue ⓘ imposition of tax penalties ⓘ tax information disclosure rules ⓘ
partOf	New Zealand tax legislation framework ⓘ
primaryPurpose	to provide for the assessment and collection of taxes ⓘ to provide for the enforcement of tax obligations ⓘ to provide rules for the administration of New Zealand’s tax system ⓘ
regulates	binding rulings system ⓘ powers of the Commissioner of Inland Revenue ⓘ tax assessments ⓘ tax disputes procedures ⓘ tax penalties ⓘ tax returns ⓘ tax secrecy and confidentiality ⓘ taxpayer obligations ⓘ use of taxpayer information ⓘ
relatedTo	Goods and Services Tax Act 1985 (New Zealand) NERFINISHED ⓘ Income Tax Act 2007 (New Zealand) NERFINISHED ⓘ
shortTitle	Tax Administration Act 1994 NERFINISHED ⓘ
subjectTo	amendment by subsequent New Zealand legislation ⓘ
yearOfEnactment	1994 ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Inland Revenue Department (New Zealand) → appliesTaxLaw → Tax Administration Act 1994 (New Zealand) ⓘ