Tax credits and other credits - Tax credits for natural persons
LC 10: Adjustment for change in return date
You could also call this:
“Removed: Rules for adjusting tax credits when changing tax return dates”
This part of the law used to be about adjusting tax credits when you change your tax return date. However, it was removed on 29 May 2012. This means it no longer applies to tax years from 2012-13 onwards. If you need to know about adjusting tax credits for changes in return dates now, you should look at other parts of the tax law that are still in effect.
LC 11: Adjustment when person is non-resident for part of tax year, or
“Adjusting tax credits for part-year NZ residents (no longer applies)”
Part L
Tax credits and other credits
Tax credits for natural persons
LC 10Adjustment for change in return date (Repealed)
Notes
Section LC 10: repealed, on (applying for the 2012–13 and later tax years), by section 6(1)(j) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
