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LO 4: When income tax unpaid
or “Tax credits for Māori authority dividends may be reduced if the authority doesn't pay its tax”
You could also call this:

“Evidence needed for tax credit claims”

You can get a tax credit under section LO 1. However, you need to provide certain evidence to support your claim. If you don’t give all the required evidence, as set out in section 78D of the Tax Administration Act 1994, your tax credit might be smaller. This rule helps make sure that people only get the tax credits they’re really entitled to.

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Next up: LP 1: What this subpart does

or “This subpart outlines tax credits for supplementary dividends paid to non-New Zealand residents”
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Part L Tax credits and other credits
Tax credits for Maori authority credits

LO 5Evidential requirements

  1. If a person who has a tax credit under section LO 1 does not meet the evidential requirements of section 78D of the Tax Administration Act 1994, the person’s credit may be reduced.

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