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Legislation and regulations

Inland Revenue administers the following Acts and Regulations. All the links below will take you to their official online versions on the New Zealand Legislation website at www.legislation.govt.nz.

Acts

Cheque Duty Repeal Act 2014

Child Support Act 1991

Estate and Gift Duties Act 1968

Gaming Duties Act 1971

Goods and Services Tax Act 1985

Income Tax Act 2007

KiwiSaver Act 2006

Stamp and Cheque Duties Act 1971

Student Loan Scheme Act 2011

Tax Administration Act 1994

Taxation Review Authorities Act 1994

Unclaimed Money Act 1971

Regulations

Child Support (Reciprocal Agreement with Australia) Order 2000

Co-operative Dairy Companies Income Tax Regulations 1955

Cooperative Milk Marketing Companies Income Tax Regulations 1960

Cooperative Pig Marketing Companies Income Tax Regulations 1964

Double Tax Agreements (Anguilla) Order 2010
Double Tax Agreements (British Virgin Islands) Order 2010
Double Tax Agreements (Cayman Islands) Order 2010
Double Tax Agreements (Cook Islands) Order 2010
Double Tax Agreements (Dominica) Order 2010
Double Tax Agreements (Gibraltar) Order 2010
Double Tax Agreements (Guernsey) Order 2010
Double Tax Agreements (Hong Kong) Order 2011
Double Tax Agreements (Isle of Man) Order 2010
Double Tax Agreements (Japan) Order 2013
Double Tax Agreements (Jersey) Order 2010
Double Tax Agreements (Marshall Islands) Order 2010
Double Tax Agreements (Mutual Administrative Assistance) Order 2013
Double Tax Agreements (Niue) Order 2013
Double Tax Agreements (Papua New Guinea) Order 2013
Double Tax Agreements (Samoa) Order 2010
Double Tax Agreements (Singapore) Order 2010
Double Tax Agreements (St. Christopher and Nevis) Order 2010
Double Tax Agreements (St. Vincent and the Grenadines) Order 2010
Double Tax Agreements (The Bahamas) Order 2010
Double Tax Agreements (Turkey) Order 2010
Double Tax Agreements (Turks and Caicos Islands) Order 2010
Double Tax Agreements (United States of America—FATCA) Order 2014
Double Tax Agreements (Vanuatu) Order 2010
Double Tax Agreements (Viet Nam) Order 2014

Double Taxation Relief (Australia) Order 2010
Double Taxation Relief (Austria) Order 2007
Double Taxation Relief (Belgium) Order 1983
Double Taxation Relief (Canada) Order 1981
Double Taxation Relief (China) Order 1986
Double Taxation Relief (Czech Republic) Order 2008
Double Taxation Relief (Denmark) Order 1981
Double Taxation Relief (Federal Republic of Germany) Order 1980
Double Taxation Relief (Fiji) Order 1977
Double Taxation Relief (Finland) Order 1984
Double Taxation Relief (French Republic) Order 1981
Double Taxation Relief (India) Order 1986
Double Taxation Relief (Indonesia) Order 1988
Double Taxation Relief (Ireland) Order 1988
Double Taxation Relief (Italy) Order 1983
Double Taxation Relief (Japan) Order 1963
Double Taxation Relief (Malaysia) Order 1976
Double Taxation Relief (Mexico) Order 2007
Double Taxation Relief (Netherlands) Order 1981
Double Taxation Relief (Norway) Order 1983
Double Taxation Relief (Poland) Order 2006
Double Taxation Relief (Republic of Chile) Order 2004
Double Taxation Relief (Republic of Korea) Order 1983
Double Taxation Relief (Republic of South Africa) Order 2004
Double Taxation Relief (Republic of the Philippines) Order 1980
Double Taxation Relief (Russian Federation) Order 2001
Double Taxation Relief (Spain) Order 2006
Double Taxation Relief (Sweden) Order 1980
Double Taxation Relief (Switzerland) Order 1981
Double Taxation Relief (Taiwan) Order 1997
Double Taxation Relief (Thailand) Order 1998
Double Taxation Relief (United Arab Emirates) Order 2004
Double Taxation Relief (United Kingdom) Order 1984
Double Taxation Relief (United States of America) Order 1983

Forests (Payment of Money) Order 2006
Forests (Payment of Money) Order 2009
Forests (Payment of Money) Order 2014

Goods and Services Tax (Grants and Subsidies) Order 1992

Income Tax Act (Exempt Unit Trusts) Order 1990
Income Tax (Adverse Event Income Equalisation Scheme Rate of Interest) Regulations 1995
Income Tax (Approved Territories for Qualifying Foreign Equity Investor Definition) Order 2004
Income Tax (Approved Territories for Qualifying Foreign Equity Investor Definition) Order 2006
Income Tax (Approved Territories for Qualifying Foreign Equity Investor Definition) Order 2008
Income Tax (Calculation of Interest on Fringe Benefit Tax) Regulations 1993
Income Tax (Cook Islands Development Projects) Order 1986
Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2013–14 Income Year) Order 2014
Income Tax (Depreciation Determinations) Regulations 1993
Income Tax (Determinations) Regulations 1987
Income Tax (Development Companies in Niue) Order 2012
Income Tax (Fringe Benefit Tax, Interest on Loans) Regulations 1995
Income Tax (Payroll Subsidy) Regulations 2006
Income Tax (Provisional Tax Interest Rates) Regulations 1997
Income Tax (Social Assistance Suspensory Loans) Order 1995

Inland Revenue Department (Drafting) Order 1995

Mutual Assistance in Tax Recovery (Netherlands) Order 2004

Privacy (Information Sharing Agreement between Inland Revenue and Internal Affairs) Order 2014
Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014

Student Loan Scheme (Charitable Organisations) Regulations 2011
Student Loan Scheme (Details of Borrower's Contact Person) Regulations 2012
Student Loan Scheme (Repayment Percentage) Regulations 2012

Tax Administration (Binding Rulings) Regulations 1999
Tax Administration (Financial Statements) Order 2014
Tax Administration (Information Sharing with Ministry of Social Development) Order 2012

Tax Information Exchange (Netherlands Antilles) Order 2008

Taxation (Abated Interim Payments of subparts MA to MF and MZ Credit) Regulations 2002
Taxation (Australian Wine Equalisation Tax Rebate) Regulations 2006
Taxation (Direct Credit Refunds—Rebates) Regulations 2000
Taxation Review Authorities Regulations 1998
Taxation (Use of Money Interest Rates) Regulations 1998
Taxation (Use of Money Interest Rates Setting Process) Regulations 1997

Telecommunications (Structural Separation—Approval of Proposal for Tax Purposes) Order 2011


Date published: 29 Jun 2015

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