Who Must File a Tax Return? Notice to File Returns of Income Under the Tax Administration Act 1994 and the Income Tax Act 1994 The Commissioner of Inland Revenue gives notice to those who must file returns under the terms of the Tax Administration Act 1994 and the Income Tax Act 1994, as follows: 1. Returns of income for the year ended 31 March 1997 (or other approved balance date) are required from: (a) Every person who received income over $34,200. (b) Every person who received New Zealand Superannuation and more than $3,412.50 of other income (including 50% of non-taxable pensions). (c) Every person who had a Student Loan balance before 31 December 1996, except those who repaid the loan in full by 31 March 1996. (d) Every person who was required to pay child support. (e) Every person, and the partner of a person who was issued with a Family Assistance Certificate of Entitlement, or received Family Assistance with an income-tested benefit from NZISS and whose family income was over $20,000. (f) Every person who received income that did not have the correct rate of PAYE or RWT deducted from it. (g) Every person who used a special tax code (IR 23), or the special shearers' codes SSH or SHR. (h) Every person who was an IR 56 taxpayer. (i) Every person who received income from withholding payments (IR 13 certificate). (j) Every person who received income from business, rents or any other income with no tax deducted before receipt of that income. (k) 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. (l) Every person who has been asked by Inland Revenue to send in a return. 2. Returns may be filed electronically, posted or delivered to Inland Revenue. 3. Due dates for filing returns of income for the year ended 31 March 1997 are: (a) 7 June 1997, in cases where 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 generated. Use the IR 5 return (green). (b) 7 June 1997, in all other cases. 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 (light grey) 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 (dark grey) for registered superannuation funds. 4. Any person requiring a return form can request one using the Inland Revenue ``forms and stationery'' telephone number which can be found in the Blue Pages of the telephone book. 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 is required to but 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: up to $2,000 for a first offence; up to $4,000 for a second offence; up to $6,000 for any subsequent offence. Dated at Wellington this 28th day of April 1997. HARRY GRAHAM HOLLAND, Commissioner of Inland Revenue.