AIM information and form

Scope

1. Under section 91AAZ of the Tax Administration Act 1994, the Commissioner may determine, for the purposes of section 45 of the Tax Administration Act 1994, information and form required or prescribed under section 45.


2. This determination requires and prescribes information and form for the purposes of section 45 of the Tax Administration Act 1994.

Application

This determination applies for the 2018-19 and later income years.

Information and form

The information required and prescribed for the purposes of section 45 of the Tax Administration Act 1994 is described in the Inland Revenue AIM-capable software technical specifications, as amended from time to time.

Interpretation

1. Any word or term that is defined in a Revenue Act and used, but not defined, in this determination has the same meaning as in that Act.


2. Examples used in this determination are included in this determination only as interpretational aids. If there is conflict between an interpretational aid and a provision of this determination, the provision prevails.

This determination is made by me, acting under delegated authority from the Commissioner of Inland Revenue under section 7 of the Tax Administration Act 1994.

This determination is signed on the 10th day of October 2017.

Keith Taylor

Manager, PAS