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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”

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

RM 5: Overpayment on income statements, or

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

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

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

Part R General 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RM 6Refunds after 4-year period ends (Repealed)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Section RM 6: repealed (with effect on 1 April 2013 and applying to overpayments for the 2013–14 and later tax years), on 17 July 2013, by section 89(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).