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TRU 22/01
18 Nov 2022

Trust Reporting Requirements Variation

Variation to s 59BA(2) of the Tax Administration Act 1994 for trustees of certain trusts that derive a small amount of income.  This variation is effective for the 2021-22 income year and, for a trustee of a trust that is wound up during the 2022-23 income year, the 2022-23 income year.


The Inland Revenue website will set out how a trustee is to provide information required under this variation. This guidance has not yet been published but will soon be available later in 2022.


Tax Administration Act 1994: ss 59BA(2) and 59BA(5)