If you are a public authority and you need to pay money under this law, you can do it. You don’t need to wait for more permission or for someone to set aside more money for this purpose. This rule is part of the Income Tax Act 2007 and it’s about how public authorities can pay their taxes.
When the law talks about a “public authority”, it means organisations that are part of the government or that do work for the public. This could be things like your local council, a government department, or a public school.
The law says these public authorities can pay any amount they need to under this Act. They can do this even if they haven’t specifically set aside money for it beforehand. This helps make sure that public authorities can always pay their taxes when they need to.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519739.
A public authority that pays an amount under this Act acts within its capacity, whether further appropriation is made or not.
