NEW ZEALAND GAZETTE

No. 60

1344

• A non-active company that meets the conditions for and has completed an IR 4NA Declaration.

(l) Every person who received income from overseas.

(m) 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 1998 are:

(a) 7 June 1998, in cases where all 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 generated. Use the IR 5 return (green).

(b) 7 July 1998, 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 (maroon) for registered superannuation funds.

4. Any person requiring a return form can request one using the Inland Revenue automated phone service 0800 43 53 63. They can ring any day from 6 a.m.–midnight. All they need is a touch tone phone and their IRD number.

5. Any person who is not required under paragraph (l) 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
• employment was for part of the year only
• you made donations and/or
• you paid for child care or a house/keeper.

6. This year, for the first time, Inland Revenue will charge a late filing penalty. Failure to file your return on or before the due date can result in a late filing penalty. The amount of late filing penalty depends on the amount of net income. The following table outlines the possible penalty:

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 (under section 143 of the Tax Administration Act 1994) as follows:

• up to $4,000 for a first offence
• up to $8,000 for a second offence
• up to $12,000 for any subsequent offence.

Dated at Wellington this 22nd day of April 1998.

HARRY GRAHAM HOLLAND, Commissioner of Inland Revenue.

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Internal Affairs

Local Government Act 1974

Consent to an Increase of Annual Fee

Pursuant to section 610 of the Local Government Act 1974, I hereby consent to The Selwyn District Council increasing the annual maximum uniform fee payable by the occupier of each dwelling unit within the Rolleston Community Centre Area from the present maximum of $22.50 per annum to $75.80 per annum, inclusive of G.S.T.

Signed at Wellington this 4th day of April 1998.

MAURICE WILLIAMSON, Minister of Local Government.

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Appointment of Members of the Local Government Commission

Pursuant to section 37y of the Local Government Act 1974, the Minister of Local Government hereby appoints

Barbara Durbin of Auckland

to continue to be a member of the Local Government Commission for a further term of 3 years ending on 31 March 2001; and

Bruce Thomas William Anderson of Auckland

to be a member of the Local Government Commission for a term of 3 years ending on 31 March 2001.

Dated at Wellington this 9th day of April 1998.

MAURICE WILLIAMSON, Minister of Local Government.

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