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RM 27: Application when no credits arise
or “How Maori authorities handle tax payments without credits”
You could also call this:

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

You don’t need to know about limits on refunds for PCA persons anymore. The law that talked about this has been removed. It used to be part of the Income Tax Act 2007, but on 30 March 2017, they got rid of it. This means the rules that were once here no longer apply.

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Next up: RM 29: Limits on refunds when person no longer PCA person

or “Refund limits for former policyholder credit account holders no longer apply”
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Part R General collection rules
Refunds: Persons with policyholder credit accounts

RM 28Limits on refunds for PCA persons (Repealed)

    Notes
    • Section RM 28: repealed, on , by section 285(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).