Part R
General collection rules
Terminating provisions
RZ 15Treatment of certain refunds made on income statements: 1 April 2008 to 31 March 2019
This section applies for the period that starts on 1 April 2008 and ends on 31 March 2019 when—
- an income statement has been provided to a person for a tax year and the result is that an amount of tax must be refunded to the person; and
- the person is a deceased person for whom no executor or administrator has been appointed; and
- the amount is—
- more than the confirmation threshold applying for the person at the time the income statement was provided; and
- not more than $15,000.
- more than the confirmation threshold applying for the person at the time the income statement was provided; and
The Commissioner may allow a person appearing on the list described in subsection (3) to confirm, to the best of their knowledge, the correctness of the income statement on behalf of the person.
The Commissioner must publish a list of the classes of persons who are considered likely to have a relationship with a deceased person and that the Commissioner considers may be best placed to confirm an income statement of a deceased person.
Notes
- Section RZ 15: inserted (with effect on 1 April 2008), on , by section 276(1) (and see section 276(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).