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RZ 9: Relief in certain cases
or “This provision about tax relief in specific cases has been removed from the law”

You could also call this:

“Getting back money owed to the tax department”

This part of the law, called ‘Recovery of amounts payable to Commissioner’, used to be part of the Income Tax Act 2007. It was about how the government could collect money that people owed them. However, this section doesn’t exist anymore. The government removed it on 2 June 2016. They did this when they made changes to the tax laws to make them simpler and easier to understand.

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Next up: RZ 11: Refunds for life insurers

or “Life insurers can get tax refunds if they meet specific conditions”

Part R General collection rules
Terminating provisions

RZ 10Recovery of amounts payable to Commissioner (Repealed)

    Notes
    • Section RZ 10: repealed, on , by section 70 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).