Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
RZ 14: Listed PAYE intermediaries: transitional provision
or “Rules for PAYE intermediaries who were eligible for subsidies before law changes”
You could also call this:

“Rules for tax refunds on income statements of deceased people without executors (2008-2019)”

From 1 April 2008 to 31 March 2019, if you receive an income statement showing you’re owed a tax refund, and you’ve passed away without an executor or administrator, special rules apply. These rules are for refunds that are more than a certain amount (called the confirmation threshold) but not more than $15,000.

In this case, the Commissioner of Inland Revenue can let someone else confirm if your income statement is correct. This person must be from a list of people who the Commissioner thinks might have known you well.

The Commissioner will make a list of types of people who might have been close to you and could best check your income statement. This list will be available for everyone to see.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: RZ 16: Treatment of certain refunds not paid within 4-year period: 1 April 2008 to 31 March 2013

or “Tax refunds for overpayments made between 2008 and 2013 that weren't repaid within four years”
Next

Part R General collection rules
Terminating provisions

RZ 15Treatment of certain refunds made on income statements: 1 April 2008 to 31 March 2019

  1. This section applies for the period that starts on 1 April 2008 and ends on 31 March 2019 when—

  2. 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
    1. the person is a deceased person for whom no executor or administrator has been appointed; and
      1. the amount is—
        1. more than the confirmation threshold applying for the person at the time the income statement was provided; and
          1. not more than $15,000.

          2. 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.

          3. 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).