216DCommissioner must transfer refund

1. On receiving a request under section 216B, the Commissioner must transfer—

2. all of the amount of the refund in accordance with the request if the person neither has, nor is known to have at some future time, liability to make further payments of financial support under this Act; or
3. in any other case, so much of the amount of the refund in accordance with the request as has not been paid to the payee.

4. For the purposes of the Inland Revenue Acts (as defined in section 3(1) of the Tax Administration Act 1994),—

5. a refund transferred on the request of a person is treated as a refund made to the person on the date of transfer; and
6. a refund transferred to the account of a person is treated,—
   1. in the case of a transfer under section 216B(1)(a) or (b), as tax paid by the person on the date of transfer, except for the purpose of imposing a shortfall penalty under Part 9 of the Tax Administration Act 1994; and
   2. in the case of a transfer under section 216B(1)(c), as the payment of financial support by the person on the date of transfer.

Notes

• Section 216D: inserted, on 26 September 2006, by section 42(1) of the Child Support Amendment Act 2006 (2006 No 42).