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Income Tax Act 2007

General collection rules - Terminating provisions

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

You could also call this:

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

This section applies to a specific period from 1 April 2008 to 31 March 2013. It’s about what happens if you overpaid your tax and were due a refund, but the government couldn’t pay it back to you within four years.

You might be eligible for this if you overpaid tax in a tax return (not from a changed assessment) during that time period. The government (called “the Commissioner”) couldn’t refund your money within four years as required by section 108(1) of the Tax Administration Act 1994. After those four years passed, they also couldn’t pay you under the old version of section RM 2.

If all of these things apply to you, the Commissioner may still be able to pay you your refund, even though it’s late.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS176709.

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Part R General collection rules
Terminating provisions

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

  1. This section applies for the period that starts on 1 April 2008 and ends on 31 March 2013 when—

  2. a person overpaid their tax for an income year that falls in the period and was entitled to a refund of tax; and
    1. the refund arose from the person’s return of income and not from an amended assessment; and
      1. the Commissioner was unable to make the refund within the 4-year period referred to in section 108(1) of the Tax Administration Act 1994; and
        1. after the expiry of the 4-year period, the refund could not be made under section RM 2 as it was before it was amended by section 87(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013.

          1. The Commissioner may pay the refund to the person.

          Notes
          • Section RZ 16: inserted (with effect on 1 April 2008), on , by section 277(1) (and see section 277(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
          • Section RZ 16(1)(c): amended (with effect on 1 April 2008), on , by section 184 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).