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Student Loan Scheme Act 2011

Preliminary 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

27E: Commissioner may remove entity’s listing as charity

You could also call this:

“Commissioner can remove an organisation's charity status if it doesn't follow the rules”

The Commissioner can take away an entity’s status as a charity if they decide the entity no longer meets the requirements to be listed as one. This can’t happen before the Commissioner makes their final decision.

If the Commissioner wants to remove an entity’s charity status, they must tell the entity in writing. They need to explain why they want to do this and give the entity at least 30 days to argue against it. The Commissioner must think about any arguments the entity makes during this time.

After considering everything, the Commissioner will make a final decision. They must let the entity know about this decision in writing.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6847473.

Topics:
Government and voting > Government departments
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"The tax office can put charities on a special list, even if they didn't ask to be on it"

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Part 1 Preliminary 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

27ECommissioner may remove entity’s listing as charity

  1. The Commissioner may remove an entity’s listing as a charity (by adding to the list a date on which the entity’s listing as a charity ceases to apply) if the Commissioner determines that the entity no longer qualifies under section 27B to be listed.

  2. The date on which the listing ceases to apply must not be earlier than the Commissioner’s final decision under this section.

  3. If the Commissioner proposes to remove an entity’s listing as a charity, the Commissioner must—

  4. notify the entity in writing of—
    1. the Commissioner’s reasons for the proposed decision; and
      1. the period within which arguments against the proposed decision may be provided (which must be a period of at least 30 days after the date of the notice); and
      2. consider any arguments against the proposed decision that the entity provides within that period.

        1. The Commissioner must notify the entity in writing of the final decision under this section.

        Notes
        • Section 27E: inserted, on , by section 7 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
        • Section 27E(3)(b): amended (with effect on 14 May 2016), on , by section 132 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).