Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Tax credits and other credits - Tax credits for natural persons

LC 11: Adjustment when person is non-resident for part of tax year

You could also call this:

“Adjusting tax credits for part-year NZ residents (no longer applies)”

This part of the law was about adjusting tax credits when you’re not living in New Zealand for part of the tax year. However, this rule doesn’t apply anymore. The government got rid of it on 29 May 2012. This means it hasn’t been used since the 2012-2013 tax year.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518004.

Topics:
Money and consumer rights > Taxes
Previous

LC 10: Adjustment for change in return date, or

“Removed: Rules for adjusting tax credits when changing tax return dates”

Next

LC 12: Assessment when person is non-resident, or

“How tax was assessed for non-residents before 2012-13”

Part L Tax credits and other credits
Tax credits for natural persons

LC 11Adjustment when person is non-resident for part of tax year (Repealed)

    Notes
    • Section LC 11: repealed, on (applying for the 2012–13 and later tax years), by section 6(1)(j) of the Taxation (Budget Measures) Act 2012 (2012 No 38).