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Tax Administration Act 1994

Credits of tax - Notices of entitlement

80KG: Notifying Commissioner of events affecting notice of entitlement

You could also call this:

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

Illustration for Tax Administration Act 1994

You get a notice of entitlement and something changes. You must tell the Commissioner if this change may mean you are no longer entitled. The change can be something like you or your partner stopping being the main caregiver of a child. You can tell the Commissioner if something happens that may change your entitlement. This can be something like you or your partner becoming the main caregiver of a child. It can also be something that you think may affect your entitlement to a tax credit. If you are given a notice of entitlement, you should be aware of the events that can affect it, as described in the notice and in the law, which you can find on the legislation.govt.nz 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=DLM1258198.

Topics:
Money and consumer rights > Taxes
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80KF: Effect of giving notice of entitlement, or

"What happens when you get a notice saying you are entitled to tax credits"

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80KH: Cancellation of notice of entitlement, or

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

Part 3BCredits of tax
Notices of entitlement

80KGNotifying Commissioner of events affecting notice of entitlement

  1. Subsection (2) applies when—

  2. a person has been given a notice of entitlement; and
    1. 1 or more of the events described in subsection (3) occur within the period starting on the date of the notice of entitlement and ending on the last day of the selected period.

      1. The person must notify the Commissioner immediately if an event of the kind described in subsection (3) occurs that may result in the person losing their entitlement.

      2. The events include—

      3. the person or their spouse, civil union partner, or de facto partner stops being the principal caregiver of a child, and the person expects that they will not resume the role of principal caregiver for a period of more than 56 consecutive days; or
        1. the person starts or stops being a spouse, civil union partner, or de facto partner; or
          1. any other event of a kind set out in the notice of entitlement for the purposes of this subsection.

            1. Subsection (5) applies when—

            2. a notice of entitlement has been issued to a person; and
              1. 1 or more of the events described in subsection (6) occur.

                1. The person may notify the Commissioner if an event of the kind described in subsection (6) occurs that may change a person’s entitlement.

                2. The events include—

                3. the person or their spouse, civil union partner, or de facto partner becomes the principal caregiver of any child; or
                  1. something happens that the person thinks may affect their entitlement to the tax credit specified in the notice of entitlement; or
                    1. the notice of entitlement is lost or destroyed.

                      Compare
                      Notes
                      • Section 80KG: 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).