Tax credits paid in cash - Tax credits for KiwiSaver schemes and complying superannuation funds
MK 13: When short payment and unpaid compulsory employer contributions found after tax credit used
You could also call this:
“This rule about underpayments found after using tax credits is no longer in effect”
This part of the law is no longer active. It used to talk about what happens when there’s a short payment or unpaid compulsory employer contributions discovered after a tax credit has been used. However, this section was removed from the law on 1 April 2009. It’s not part of the current rules anymore, so you don’t need to worry about it now.
