Plain language law

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Income Tax Act 2007

General collection rules - Intermediaries - PAYE intermediaries’ responsibilities

RP 21: Refunds from tax pooling accounts

You could also call this:

“Getting money back from your tax pooling account”

If you’re a tax pooling intermediary, you can ask the Commissioner to give you back some or all of the money in your tax pooling account. This means you can request a refund for part or all of the balance you have in your account. The Commissioner is the person in charge of managing tax matters, and they will decide whether to approve your request for a refund.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520545.

Topics:
Money and consumer rights > Taxes
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“Changes to tax pooling transfers”

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Part R General collection rules
Intermediaries: PAYE intermediaries’ responsibilities

RP 21Refunds from tax pooling accounts

  1. A tax pooling intermediary may apply to the Commissioner to refund some or all of the balance in their tax pooling account.

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Notes
  • Section RP 21: amended, on , by section 69(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
  • Section RP 21 list of defined terms apply: inserted, on , by section 69(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).