Part R
General collection rules
Provisional tax
RC 2Provisional tax rules and their application
The provisional tax rules means—
- this subpart; and
- section LB 2 (Tax credits for provisional tax payments); and
- sections 124S to 124W and 124ZF, 119, 120KB to 120N, 120OE, 139B and 139C, 173P to 173R of the Tax Administration Act 1994.
The provisional tax rules apply to a person who is required or who chooses to pay provisional tax.
Compare
- 2004 No 35 s OB 1
provisional tax rules
Notes
- Section RC 2(1)(c): amended, on , by section 293 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).