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OS 22/02
06 Apr 2022

Reporting requirements for domestic trusts

This statement sets out the Commissioner’s approach to applying the trust information gathering powers contained in section 59BA and section 59BAB of the Tax Administration Act 1994.


Tax Information Bulletin - May 2022

Tax Administration Act 1994: 59BA, 59BAB

Disputant Q v Commissioner of Inland Revenue [2015] NZTRA 22