Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

General collection rules - Refunds - Maori authorities

RM 27: Application when no credits arise

You could also call this:

“How Maori authorities handle tax payments without credits”

If you’re part of a Maori authority, there are special rules about tax credits. Sections RM 22 to RM 26 talk about these credits. But sometimes, you might pay tax and not get a credit for it. This can happen when section OK 2 doesn’t give you a credit. Section OK 2 is about MACA payment of tax or transfer to account. When this happens, the rules in sections RM 22 to RM 26 don’t apply to that tax payment. This means you can’t use those sections to get a refund or do anything else with that tax payment.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520477.

Topics:
Money and consumer rights > Taxes
Māori affairs > Treaty of Waitangi
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RM 26: Treatment of further income tax paid, or

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

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RM 28: Limits on refunds for PCA persons, or

“This rule about limits on refunds for certain taxpayers no longer exists”

Part R General collection rules
Refunds: Maori authorities

RM 27Application when no credits arise

  1. Sections RM 22 to RM 26 do not apply in relation to an amount of tax paid for which no credit arises under section OK 2 (MACA payment of tax or transfer to account).

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Notes
  • Section RM 27: amended, on , by section 167 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).