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Income Tax Act 2007

Tax credits paid in cash - General provisions

MA 5: Advice from outside agencies

You could also call this:

“Commissioner can seek advice from other agencies about tax credits”

When deciding if you can get a tax credit, the Commissioner of Inland Revenue might ask for help from other government officials. They can ask the chief executive or the General Manager of Veterans’ Affairs New Zealand for advice. This applies to tax credits under [subparts MB to MG] and [MZ]. The General Manager of Veterans’ Affairs New Zealand is chosen according to [section 200(1)] of the Veterans’ Support Act 2014.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518415.

Topics:
Money and consumer rights > Taxes
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“Rules against unfairly arranging your affairs to get more tax credits or pay less tax”

Part M Tax credits paid in cash
General provisions

MA 5Advice from outside agencies

  1. In determining a person’s entitlement to a tax credit under subparts MB to MG and MZ, the Commissioner may obtain the advice of the chief executive or, as applicable, the General Manager of Veterans’ Affairs New Zealand appointed under section 200(1) of the Veterans' Support Act 2014.

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Notes
  • Section MA 5: amended, on , by section 7 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
  • Section MA 5: amended, on , by section 278 of the Veterans' Support Act 2014 (2014 No 56).