Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

General collection rules - General withholding and payment obligations

RA 19: Refunds of excess amounts or when amounts mistakenly paid

You could also call this:

“Getting tax refunds when you've paid too much or by mistake”

If you pay too much tax or pay it by mistake, you can get a refund. This applies in several situations:

  1. You pay more Resident Withholding Tax (RWT) or Non-Resident Withholding Tax (NRWT) than you need to.

  2. If you’re a PAYE intermediary and you pay tax for an employer by mistake or when the employer hasn’t given you the money for it. You can find more details about this in section RM 7.

  3. If you’re an employer and you calculate your Fringe Benefit Tax (FBT) using sections RD 50 to RD 53, and the result is negative.

In these cases, the Commissioner of Inland Revenue will give you back the extra money you paid.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519771.

Topics:
Money and consumer rights > Taxes
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Part R General collection rules
General withholding and payment obligations

RA 19Refunds of excess amounts or when amounts mistakenly paid

  1. This section applies for a person (the payer) and the withholding of an amount of tax that is more than the amount required to be withheld and paid under this Part (the excess amount) or an amount mistakenly paid, when—

  2. the payer withholds and pays to the Commissioner an excess amount of RWT or NRWT:
      1. a PAYE intermediary pays an amount of tax for an employer through an error, or when the payment is not funded by the employer, as described in section RM 7 (Refunds to PAYE intermediaries):
        1. the result of a calculation for FBT made by an employer under sections RD 50 to RD 53 (which relate to attributed benefits and non-attributed benefits) is negative.

          1. The Commissioner must refund the excess amount to the payer.

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          Notes
          • Section RA 19(1)(b): repealed, on , by section 257(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
          • Section RA 19 list of defined terms FDP: repealed, on , by section 257(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).