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MK 11: When tax credits arise
or “This section about cash tax credits is no longer in use”

You could also call this:

“How you can use tax credits has changed since 2009”

You used to be able to use tax credits in a certain way. However, this part of the law was removed on 1 April 2009. This means that the rules about using tax credits that were once here no longer apply. If you want to know about using tax credits now, you might need to look at other parts of the tax law.

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Next up: MK 13: When short payment and unpaid compulsory employer contributions found after tax credit used

or “This rule about underpayments found after using tax credits is no longer in effect”

Part M Tax credits paid in cash
Tax credits for KiwiSaver schemes and complying superannuation funds

MK 12Using tax credits (Repealed)

    Notes
    • Section MK 12: repealed, on , by section 54 of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).