Māori Status in New Zealand Law · Consent Ledger · Part 54 · IRD number

Does getting an IRD number create tax jurisdiction by consent?

An IRD number is an administrative taxpayer identifier. Tax liability arises from tax legislation and statutory connecting factors; applying for the number is not what creates the underlying power to tax.

An IRD number helps Inland Revenue identify a person or entity across tax events. Inland Revenue itself describes it as a unique identifier used for tax-related matters.

The underlying tax obligations, however, arise from legislation such as the Income Tax Act 2007 and Tax Administration Act 1994.

Identification and jurisdiction are different.An IRD number helps administer a tax system that already applies according to statute. It is not a contract in which the taxpayer creates Parliament's taxing jurisdiction by consent.

Act performedApplying for/using an IRD number.

Immediate legal effectAdministrative identification for tax and connected government processes.

Source of tax liabilityTax statutes, taxable income, residence, source and entity rules.

Not establishedThat refusing an IRD number removes otherwise applicable tax law or that obtaining one is constitutional consent.

The number identifies the taxpayer; it does not manufacture the statute that taxes the taxpayer.

Official administrationInland Revenue — IRD numbers.

Tax administrationTax Administration Act 1994.

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