Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

General collection rules - Terminal tax

RB 4: Using refunds to satisfy tax liabilities

You could also call this:

“How Inland Revenue can use your tax refund to pay off your tax bills”

If you are owed a refund of tax from the Commissioner, they can use that refund to pay off any tax you owe under the Inland Revenue Acts. This is allowed under section RM 10, which is about using refunds to pay tax bills. This means that instead of getting the refund paid to you, it might be used to reduce what you owe in taxes.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519796.

Topics:
Money and consumer rights > Taxes
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RB 3: Schedular income tax liability for filing taxpayers for non-resident passive income, or

“How to calculate tax on income earned in New Zealand by non-residents”

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RC 1: What this subpart does, or

“This subpart outlines the rules, calculations, and consequences for provisional tax payments”

Part R General collection rules
Terminal tax

RB 4Using refunds to satisfy tax liabilities

  1. If a person is entitled to a refund of an amount of tax from the Commissioner, the amount may be applied under section RM 10 (Using refund to satisfy tax liability) to satisfy a liability that the person has under the Inland Revenue Acts.

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