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Income Tax Act 2007

General collection rules - Refunds

RM 6: Refunds after 4-year period ends

You could also call this:

"Rule for getting tax refunds after 4 years has been removed"

Illustration for Income Tax Act 2007

This part of the law has been removed. It used to talk about getting refunds after a 4-year period, but it no longer applies. The government took this rule out of the Income Tax Act 2007 on 17 July 2013. This change affects overpayments for the 2013-2014 tax year and any tax years after that. The old rule doesn't work anymore, so you can't use it to get refunds in this way.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520424.

Topics:
Money and consumer rights > Taxes
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RM 5: Overpayment on income statements, or

"Tax overpayments based on income statements: old rule no longer applies"

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RM 6B: Refunds for overpaid AIM method instalments, or

"Getting money back if you've overpaid tax instalments using the AIM method"

Part RGeneral collection rules
Refunds

RM 6Refunds after 4-year period ends (Repealed)

    Notes
    • Section RM 6: repealed (with effect on 1 April 2013 and applying to overpayments for the 2013–14 and later tax years), on , by section 89(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).