Part 1Preliminary matters, loan advances, and New Zealand-based and overseas-based borrowers
Determining whether borrowers are New Zealand-based or overseas-based: Certain borrowers may be treated as being physically in New Zealand
26Method of making application and provision of evidence and information
A borrower who applies to the Commissioner to be treated as being physically in New Zealand under section 25 must—
- make that application by notifying the Commissioner; and
- provide the evidence or information that is required by clauses 2 to 10 of Schedule 1, or section 25(3), as applicable, by notifying the Commissioner in a manner acceptable to the Commissioner; and
- provide any other evidence or information that the Commissioner may reasonably require in order to establish whether one of the grounds for the grant of that application applies by notifying the Commissioner in a manner acceptable to the Commissioner.
Compare
Notes
- Section 26: amended, on , by section 55(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
- Section 26(b): amended, on , by section 55(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).