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Tax Administration Act 1994

Credits of tax - Notices of entitlement

80KH: Cancellation of notice of entitlement

You could also call this:

"When the Commissioner can cancel a notice about your entitlement"

Illustration for Tax Administration Act 1994

The Commissioner can cancel a notice of entitlement in certain situations. You are affected when the Commissioner is notified under section 80KG, or thinks a notice no longer applies, or is advised about tax credits under section 18E(2). The Commissioner may cancel the notice or provide a new one after telling you.

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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=DLM1258194.

Topics:
Money and consumer rights > Taxes
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80KG: Notifying Commissioner of events affecting notice of entitlement, or

"Tell the Commissioner if things change and it might affect your tax credit entitlement"

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Part 3BCredits of tax
Notices of entitlement

80KHCancellation of notice of entitlement

  1. This section applies when the Commissioner—

  2. is notified under section 80KG; or
    1. considers that a notice of entitlement given to a person no longer applies; or
      1. is advised by the chief executive of the administering department, under an information sharing agreement referred to in section 18E(2), that the person is also receiving a tax credit from the chief executive or will receive a tax credit from the chief executive.

        1. The Commissioner may, on notifying the person,—

        2. cancel the notice of entitlement; or
          1. provide a replacement notice of entitlement for the same relationship period or a different relationship period, or provide a supplement to the notice of entitlement, as appropriate, having regard to information in the Commissioner’s possession.

            Compare
            Notes
            • Section 80KH: inserted, on (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 80KH(1)(c): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
            • Section 80KH(1)(c): amended, on , by section 323 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).