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OS 16/01
26 May 2016

Filing an IR 10 and Section 108 of the Tax Administration Act 1994

This statement sets out the Commissioner of Inland Revenue’s preference for the ways in which taxpayers may bring income to her attention when filing their annual return.  Other than the return itself, other common ways are to complete the Financial statements summary (the IR 10) or to include a set of financial statements with their annual return.