Income Tax Act 2007

Tax credits paid in cash - Tax credits for redundancy payments

ML 3: Payment by Commissioner

You could also call this:

“Commissioner no longer pays tax credits in cash”

This section of the law, called ‘Payment by Commissioner’, used to explain how the Commissioner would pay tax credits in cash. However, it was removed from the Income Tax Act 2007 on 1 April 2013. This means that this part of the law no longer applies. If you want to know about current rules for tax credit payments, you’ll need to look at other parts of the tax law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1172825.

Topics:
Money and consumer rights > Taxes

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ML 2: Tax credit for redundancy payments, or

“Redundancy payment tax credits no longer available”


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MX 1: When subpart applies, or

“This explains when companies can use special tax rules for research and development expenses”

Part M Tax credits paid in cash
Tax credits for redundancy payments

ML 3Payment by Commissioner (Repealed)

    Notes
    • Section ML 3: repealed, on , by section 10 of the Taxation (Canterbury Earthquake Measures) Act 2011 (2011 No 24).