Tax Administration Act 1994

Credits of tax - Applying for payment by instalment

80KA: Applications for payment of tax credit by instalment

You could also call this:

"Getting your tax credit paid in instalments"

Illustration for Tax Administration Act 1994

You can apply to get your tax credit paid by instalment under section MF 1 of the Income Tax Act 2007. You must apply before the selected period starts, unless it starts on or after the first day of the tax year you are applying in. If you want to get your parental tax credit paid by instalment, you must apply within 3 months of your child's birth. You will get your parental tax credit after your end of year assessment under subpart LA if you apply more than 3 months after your child's birth. If the 3-month period spans 2 tax years and all instalments are paid in the second tax year, the selected period is treated as falling in the second tax year. This rule applies to applications made under the Income Tax Act 2007.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1258180.

Topics:

Money and consumer rights > Taxes

80I: Deemed matters, or

"What 'Deemed matters' means in the Tax Administration Act 1994"

80KB: Contents of application, or

"What to include when applying to pay tax by instalments"

Part 3BCredits of tax
Applying for payment by instalment

80KAApplications for payment of tax credit by instalment

This section applies to applications made under section MF 1 of the Income Tax Act 2007.
An application by a person who wants to be paid their tax credit, other than a parental tax credit, by instalment must not be made after the selected period starts, unless the first day of the selected period is on or after the first day of the tax year in which the application is made.
A person who wants to be paid their parental tax credit by instalment must apply no later than 3 months after the date of the dependent child’s birth.
If a person referred to in subsection (3) applies more than 3 months after the date of the dependent child’s birth, the person may receive the parental tax credit only after taking into account their end of year assessment under subpart LA of the Income Tax Act 2007 for the tax year in which the birth occurs.
If the 3-month period described in subsection (3) spans 2 tax years and the whole of the selected period falls in the first tax year, the selected period is treated as falling in the second tax year if all instalments are paid to the person in the second tax year.

Compare

2004 No 35 s KD 5(1B)–(1C)

Notes

Section 80KA: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 80KA(2): replaced (with effect on 1 July 2018), on 18 March 2019, by section 46 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).