Tax Administration Act 1994 (New Zealand)
E897957
The Tax Administration Act 1994 (New Zealand) is a key statute that sets out the rules, powers, and procedures for the assessment, collection, and enforcement of taxes in New Zealand.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Tax Administration Act 1994 (New Zealand) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T11006732 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Tax Administration Act 1994 (New Zealand) Context triple: [Inland Revenue Department (New Zealand), appliesTaxLaw, Tax Administration Act 1994 (New Zealand)]
-
A.
Inland Revenue Department (New Zealand)
The Inland Revenue Department (New Zealand) is the government agency responsible for administering the country’s tax system and related social policy programs.
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B.
Income Tax Act (Canada)
The Income Tax Act (Canada) is the primary federal statute that governs the assessment, collection, and administration of income taxes in Canada for individuals, corporations, and other entities.
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C.
Division of Revenue Act (South Africa)
The Division of Revenue Act (South Africa) is an annual law that allocates nationally raised revenue among the national, provincial, and local spheres of government in accordance with the country’s budget and fiscal framework.
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D.
Code général des impôts
The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
-
E.
Financial Administration Act of Canada
The Financial Administration Act of Canada is a key federal statute that governs the financial management, control, and accountability of public funds and Crown corporations within the Canadian government.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Tax Administration Act 1994 (New Zealand) Target entity description: The Tax Administration Act 1994 (New Zealand) is a key statute that sets out the rules, powers, and procedures for the assessment, collection, and enforcement of taxes in New Zealand.
-
A.
Inland Revenue Department (New Zealand)
The Inland Revenue Department (New Zealand) is the government agency responsible for administering the country’s tax system and related social policy programs.
-
B.
Income Tax Act (Canada)
The Income Tax Act (Canada) is the primary federal statute that governs the assessment, collection, and administration of income taxes in Canada for individuals, corporations, and other entities.
-
C.
Division of Revenue Act (South Africa)
The Division of Revenue Act (South Africa) is an annual law that allocates nationally raised revenue among the national, provincial, and local spheres of government in accordance with the country’s budget and fiscal framework.
-
D.
Code général des impôts
The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
-
E.
Financial Administration Act of Canada
The Financial Administration Act of Canada is a key federal statute that governs the financial management, control, and accountability of public funds and Crown corporations within the Canadian government.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
New Zealand statute
ⓘ
tax administration law ⓘ |
| administeredBy | Inland Revenue Department (New Zealand) NERFINISHED ⓘ |
| appliesTo |
goods and services tax (GST)
ⓘ
income tax ⓘ other New Zealand taxes administered by Inland Revenue ⓘ taxpayers in New Zealand ⓘ withholding taxes ⓘ |
| contains |
provisions on advance pricing agreements
ⓘ
provisions on binding rulings by Inland Revenue ⓘ provisions on information sharing with other government agencies ⓘ provisions on information-gathering powers ⓘ provisions on interest on unpaid tax ⓘ provisions on late payment penalties ⓘ provisions on objections and challenges to assessments ⓘ provisions on record-keeping obligations ⓘ provisions on secrecy of tax information ⓘ provisions on shortfall penalties ⓘ provisions on tax audits and investigations ⓘ provisions on tax disputes resolution procedures ⓘ provisions on tax returns filing requirements ⓘ |
| country | New Zealand ⓘ |
| enactedBy | New Zealand Parliament NERFINISHED ⓘ |
| establishes | framework for tax administration in New Zealand ⓘ |
| governs | administrative aspects of New Zealand tax law ⓘ |
| jurisdiction | New Zealand ⓘ |
| language | English ⓘ |
| legalBasisFor |
collection of tax by Inland Revenue
ⓘ
imposition of tax penalties ⓘ tax information disclosure rules ⓘ |
| partOf | New Zealand tax legislation framework ⓘ |
| primaryPurpose |
to provide for the assessment and collection of taxes
ⓘ
to provide for the enforcement of tax obligations ⓘ to provide rules for the administration of New Zealand’s tax system ⓘ |
| regulates |
binding rulings system
ⓘ
powers of the Commissioner of Inland Revenue ⓘ tax assessments ⓘ tax disputes procedures ⓘ tax penalties ⓘ tax returns ⓘ tax secrecy and confidentiality ⓘ taxpayer obligations ⓘ use of taxpayer information ⓘ |
| relatedTo |
Goods and Services Tax Act 1985 (New Zealand)
NERFINISHED
ⓘ
Income Tax Act 2007 (New Zealand) NERFINISHED ⓘ |
| shortTitle | Tax Administration Act 1994 NERFINISHED ⓘ |
| subjectTo | amendment by subsequent New Zealand legislation ⓘ |
| yearOfEnactment | 1994 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Tax Administration Act 1994 (New Zealand) Description of subject: The Tax Administration Act 1994 (New Zealand) is a key statute that sets out the rules, powers, and procedures for the assessment, collection, and enforcement of taxes in New Zealand.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
Inland Revenue Department (New Zealand)
→
appliesTaxLaw
→
Tax Administration Act 1994 (New Zealand)
ⓘ