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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

27D: Commissioner may list tax charities even if no application made

You could also call this:

“The tax office can put charities on a special list, even if they didn't ask to be on it”

The Commissioner can add a charity to a list even if the charity didn’t ask to be added. This can happen if the charity meets certain qualifications. When the Commissioner adds a charity to the list, they will include the charity’s name and the date from which the listing applies. The date when the listing starts can’t be earlier than the day the Commissioner decided to add the charity to the list.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6847730.

Topics:
Money and consumer rights > Taxes
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27C: Application by entity to be listed as charity, or

"How to ask to be put on the charity list"

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

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

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

27DCommissioner may list tax charities even if no application made

  1. The Commissioner may list an entity as a charity, even if there is no application under section 27C, if the entity is qualified under section 27B(1)(a) (by adding the entity’s name to the list and a date on and from which the listing applies).

  2. The date on and from which the listing applies must not be earlier than the date of the Commissioner’s decision under this section.

Notes
  • Section 27D: inserted, on , by section 7 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).