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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Assessments by the Commissioner

Section 89C of the Tax Administration Act 1994

Circumstances in which the Commissioner may make an assessment without having first issued a Notice of Proposed Adjustment (NOPA) have been extended to cover the situation when the Commissioner has reasonable grounds to believe that a taxpayer has been involved in fraudulent activity, irrespective of whether the taxpayer remains in New Zealand.

Application date

The amendment applies from 18 December 2006.