2006 amendment extends the circumstances in which the CIR can make an assessment without having first issued a NOPA to cover fraudulent activity.

Section 89C of the Tax Administration Act 1994

Circumstances in which the Commissioner may make an assessment without having first issued a Notice of Proposed Adjustment (NOPA) have been extended to cover the situation when the Commissioner has reasonable grounds to believe that a taxpayer has been involved in fraudulent activity, irrespective of whether the taxpayer remains in New Zealand.

Application date

The amendment applies from 18 December 2006.