Under section 35 of the Tax Administration Act 1994 [1] , the Commissioner of Inland Revenue has the authority to prescribe forms and electronic formats necessary for administering tax laws. Examples include: IR3: Individual income tax return IR4: Companies income tax return IR10: Financial statements summary Links https://legislation.govt.nz/act/public/1994/0166/latest/DLM351125.html#DLM351125
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