Notice to Make Returns of Income Under the Income Tax Act 1976 Pursuant to the Income Tax Act 1976, the Commissioner of Inland Revenue gives notice as follows: (1) Returns of income for the year ended 31 March 1994 (or other approved balance date) are required from: (a) Every person who received income over $20,000. (b) Every person who received income over $9,500 which included: - salary, wages, National Superannuation or income-tested benefits, and - over $1,500 interest. (c) Every person who received income from business, rents or any other income from which tax was not deducted. (d) Every person who received income from Withholding Payments (IR 13 Certificate). (e) Every person who received National Superannuation and their total other income was more than $3,120. (f) Every person (and their partner in a two parent family) that was issued with a Family Support Certificate of Entitlement under part XIA of that Act. (g) Every person who received any income which did not have tax deducted at the correct rate as it was earned or received. (h) Every person who used a Special Tax Code IR 23, or the special shearers codes SSH or SHR. (i) Every person who was an IR 56 payer. (j) Every person who received a student loan before 31 December 1993, which isn't already fully paid off. (k) Every person who was liable to pay Child Support. (l) Every incorporated and unincorporated body which derived assessable income, unless approved by Inland Revenue as fully exempt from Income Tax. (m) All companies, all partnerships, all persons in business (including farming) or in a profession, all persons in partnership, all Maori Authorities, all trustees, executors and administrators, even if by reason of loss being incurred for the year or carried forward from a previous year, no tax is payable. (n) Every person who has been asked by Inland Revenue to send in a return. (2) Returns may be furnished by posting or delivering them to Inland Revenue. (3) Due dates for furnishing returns of income for the year ended 31 March 1994: (a) Where income has had tax deducted at the time it was earned or received (ie income from salary, wages, benefits, pensions, interest and/or dividends) and no other income whatsoever was derived, returns are due on 7 June 1994. Use the IR5 return (green). (b) In all other cases, returns are due on 7 July 1994, or for taxpayers with a late balance date, not later than the 7th day of the 4th month after the balance date. The returns to use are: - IR 3 (dark blue) for Individuals. - IR 3NR (lilac) for Non Residents. - IR 4(blue) for Companies. - IR 6 (red) for Estates and Trusts. - IR 7 (brown) for Partnerships. - IR 8 (gold) for Maori Authorities. - IR 9 (olive) for Clubs and Societies. - IR 44 (maroon) for Registered Superannuation Funds. (4) Any person requiring a return form can obtain one from their local Inland Revenue Office. (5) Any person or company failing to furnish a return within the prescribed time is liable to a fine, when convicted, of: - on the first occasion, not exceeding $2,000 for each offence; - on the second occasion, not exceeding $4,000 for each offence; - on every other occasion, not exceeding $6,000 for each offence. (6) Any person who is not required under paragraph (1) to furnish a return and who has derived income from employment may choose to furnish a return using form IR 5, A tax refund may arise, if for example: - additional rebates or exemptions were not included in the tax code during the year; and/or - employment was for part of the year only. Dated at Wellington on this 17th day of May 1994. D. R. HENRY, Commissioner of Inland Revenue.