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 (2)

Label	Occurrences
Tax Administration Act 1994	2
Tax Administration Act 1994 (New Zealand) canonical	2

How this entity was disambiguated

This entity first appeared as the object of triple T11006732 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Tax Administration Act 1994 (New Zealand)
Context triple: [Inland Revenue Department (New Zealand), appliesTaxLaw, Tax Administration Act 1994 (New Zealand)]

A. Inland Revenue Department (New Zealand)
The Inland Revenue Department (New Zealand) is the government agency responsible for administering the country’s tax system and related social policy programs.
B. Income Tax Act (Canada)
The Income Tax Act (Canada) is the primary federal statute that governs the assessment, collection, and administration of income taxes in Canada for individuals, corporations, and other entities.
C. Division of Revenue Act (South Africa)
The Division of Revenue Act (South Africa) is an annual law that allocates nationally raised revenue among the national, provincial, and local spheres of government in accordance with the country’s budget and fiscal framework.
D. Code général des impôts
The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
E. Financial Administration Act of Canada
The Financial Administration Act of Canada is a key federal statute that governs the financial management, control, and accountability of public funds and Crown corporations within the Canadian government.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Tax Administration Act 1994 (New Zealand)
Target entity description: 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.

A. Inland Revenue Department (New Zealand)
The Inland Revenue Department (New Zealand) is the government agency responsible for administering the country’s tax system and related social policy programs.
B. Income Tax Act (Canada)
The Income Tax Act (Canada) is the primary federal statute that governs the assessment, collection, and administration of income taxes in Canada for individuals, corporations, and other entities.
C. Division of Revenue Act (South Africa)
The Division of Revenue Act (South Africa) is an annual law that allocates nationally raised revenue among the national, provincial, and local spheres of government in accordance with the country’s budget and fiscal framework.
D. Code général des impôts
The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
E. Financial Administration Act of Canada
The Financial Administration Act of Canada is a key federal statute that governs the financial management, control, and accountability of public funds and Crown corporations within the Canadian government.
F. None of above. chosen

Statements (48)

Predicate	Object
instanceOf	New Zealand statute ⓘ tax administration law ⓘ
administeredBy	Inland Revenue Department (New Zealand) ⓘ
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 ⓘ
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) ⓘ Income Tax Act 2007 (New Zealand) ⓘ
shortTitle	Tax Administration Act 1994 ⓘ linked to: Tax Administration Act 1994 (New Zealand)
subjectTo	amendment by subsequent New Zealand legislation ⓘ
yearOfEnactment	1994 ⓘ

How these facts were elicited

Referenced by (4)

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

New Zealand law → hasKeyStatute → Tax Administration Act 1994 ⓘ

linked to: Tax Administration Act 1994 (New Zealand)

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

Goods and Services Tax Act 1985 (New Zealand) → relatedTo → Tax Administration Act 1994 (New Zealand) ⓘ

Tax Administration Act 1994 (New Zealand) → shortTitle → Tax Administration Act 1994 ⓘ