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Income Tax Act 2007

General collection rules - Refunds - Maori authorities

RM 26: Treatment of further income tax paid

You could also call this:

“How extra tax paid by Māori authorities is treated for refunds”

When a Maori authority pays extra income tax under certain rules, this section explains how it’s treated for tax refunds. These rules apply when the Maori authority has to pay more tax because of a closing debit balance or when it stops being a Maori authority.

If you’re part of a Maori authority, it’s important to know that you can’t get a refund for this extra tax payment. The government treats this extra tax as if it’s been paid to cover a future tax bill that hasn’t happened yet.

This rule affects how tax refunds work for Maori authorities in specific situations. It’s part of the way the government manages tax payments and refunds for these special types of organisations.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520475.

Topics:
Money and consumer rights > Taxes
Māori affairs > Treaty of Waitangi
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RM 25: Treatment of amounts not refunded, or

“How extra tax paid by Maori authorities is used if it can't be refunded”

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RM 27: Application when no credits arise, or

“How Maori authorities handle tax payments without credits”

Part R General collection rules
Refunds: Maori authorities

RM 26Treatment of further income tax paid

  1. This section applies for the purposes of sections RM 2, RM 4, and RM 5 when a Maori authority pays further income tax under section OK 21 or OK 22 (which relate to further income tax for closing debit balance or when Maori authority stops being a Maori authority).

  2. The authority is not entitled to a refund of the amount of further income tax paid which is treated as tax paid to satisfy an obligation yet to arise.

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Notes
  • Section RM 26(1): amended (with effect on 1 April 2013), on , by section 95 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).