Part 14General provisions
Refunds of financial support
216BTransfer of refund
A person may request that the Commissioner transfer all or part of the refund that is payable to the person under section 216(3) towards the satisfaction of—
- a tax liability or other amount due of the person for the purposes of the Tax Administration Act 1994; or
- a tax liability or other amount due of another person for the purposes of the Tax Administration Act 1994; or
- another person's financial support liability.
The person may choose the date on which all or part of the refund is transferred, being a date that occurs on or after the date of the request.
A request cannot be withdrawn or amended after the transfer has been made.
Notes
- Section 216B: inserted, on , by section 42(1) of the Child Support Amendment Act 2006 (2006 No 42).


