Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
RM 2: Refunds for overpaid tax
or “Getting money back when you've paid too much tax”
You could also call this:

“Rules for refunding excess foreign dividend payments have been removed”

This part of the law used to be about getting money back if you paid too much FDP. FDP stands for foreign dividend payment. However, this section has been removed from the law. It was taken out on 1 April 2017. This means that the rules about refunds for overpaid FDP are no longer part of this law. If you want to know more about why this change happened, you can look at section 282 of another law called the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: RM 4: Overpayment on amended assessment

or “Getting a refund if you've paid too much tax after your assessment changes”
Next

Part R General collection rules
Refunds

RM 3Refunds for overpaid FDP (Repealed)

    Notes
    • Section RM 3: repealed, on , by section 282 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).