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MK 12: Using tax credits
or “How you can use tax credits has changed since 2009”
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“This rule about underpayments found after using tax credits is no longer in effect”

This part of the law is no longer active.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.

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Next up: MK 14: Employees opting out

or “Employees can no longer choose to not receive tax credits in cash”
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Part M Tax credits paid in cash
Tax credits for KiwiSaver schemes and complying superannuation funds

MK 13When short payment and unpaid compulsory employer contributions found after tax credit used (Repealed)

    Notes
    • Section MK 13: repealed, on , by section 54 of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).