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Tax Administration Act 1994

Third-party providers - Tax pooling intermediaries

124S: Establishing tax pooling accounts

You could also call this:

"How to set up a tax pooling account"

Illustration for Tax Administration Act 1994

You can apply to the Commissioner to establish a tax pooling account if you meet the requirements of section 124V. You do this under section 124U. The Commissioner will consider your application to set up a tax pooling account.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1253868.

Topics:
Money and consumer rights > Taxes
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"The Commissioner is not responsible for problems with tax pooling accounts."

Part 7BThird-party providers
Tax pooling intermediaries

124SEstablishing tax pooling accounts

  1. A person who meets the requirements of section 124V may apply under section 124U to the Commissioner to establish a tax pooling account.

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Notes
  • Section 124S: replaced, as section 15O, on , by section 598(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Section 124S: renumbered, on , by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section 124S: amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).