Who Must File a Tax Return? Notice to File Returns of Income Under the Tax Administration Act 1994 and the Income Tax Act 1994 In terms of the Tax Administration Act 1994 and the Income Tax Act 1994, the Commissioner of Inland Revenue gives notice as follows: 1. Returns of income for the year ended 31 March 1996 (or other approved balance date) are required from: (a) Every person who received income over $20,000. (b) Every person who received New Zealand Superannuation and more than $3,120 of other income. (c) Every person who received income over $9,500 which included: salary, wages, New Zealand Superannuation or income-tested benefits, and over $1,500 interest. (d) Every person who had a Student Loan balance before 31 December 1995, except if it was repaid in full by 31 March 1995. (e) Every person who was required to pay Child Support. (f) Every person, and the partner of a person who was issued with a Family Support Certificate of Entitlement. (g) Every person who received income that did not have the correct rate of PAYE or RWT deducted from it. (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 taxpayer. (j) Every person who received income from withholding payments (IR 13 certificate). (k) Every person who received income from business, rents or any other income with no tax deducted before receipt of that income. (l) Every company, partnership, estate, trust, Maori Authority or any other incorporated or unincorporated body, that is not: - approved by Inland Revenue as fully exempt from income tax; or - a non-active company that meets the conditions for and has completed an IR 4NA Declaration. (m) Every person who has been asked by Inland Revenue to send in a return. 2. Returns may be filed electronically or by posting or delivering them to Inland Revenue. 3. Due dates for filing returns of income for the year ended 31 March 1996 are: (a) If all income has had tax deducted at the time it was earned or received (i.e. income from salary, wages, benefits, pensions, interest and/or dividends) and no other income whatsoever was derived, returns are due on 7 June 1996. Use the IR 5 return (green). (b) In all other cases, returns are due on 7 July 1996, 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 request one from their local Inland Revenue Office. 5. Any person who is not required under paragraph (1) to file a return and who has derived income from employment may choose to file 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. 6. Any person or company who does not file an income tax return within the prescribed time may be prosecuted for failure to furnish a return and if convicted, may be fined as follows: - 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. Dated at Wellington this 21st day of May 1996. GRAHAM HOLLAND, Commissioner of Inland Revenue.