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Tax Administration Act 1994

Intermediaries for PAYE, provisional tax, and resident passive income

15V: Winding up tax pooling accounts

You could also call this:

"What happens when tax pooling accounts are closed"

Illustration for Tax Administration Act 1994

You need to know that section 15V of the Tax Administration Act 1994 was repealed. This means it is no longer part of the law. It was repealed by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM2001100 legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1247671.

Topics:
Money and consumer rights > Taxes
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15U: Requirements for applications to establish tax pooling accounts, or

"How to apply for a tax pooling account"

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15W: RWT proxies, or

"RWT proxies: a rule about tax that is no longer used"

Part 2BIntermediaries for PAYE, provisional tax, and resident passive income

15VWinding up tax pooling accounts (Repealed)

    Notes
    • Section 15V: repealed (with effect on 1 April 2008), on (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).