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Tax Administration Act 1994

Credits of tax - Payments of tax credit by chief executive

80KQ: No authority to pay WFF tax credit

You could also call this:

"When You Might Not Get Your WFF Tax Credit"

Illustration for Tax Administration Act 1994

When the chief executive is not sure they can pay you the WFF tax credit, this section applies. The chief executive may ask the Commissioner to accept your application for a notice of entitlement. You can find more information by looking at the Income Tax Act and other related laws.

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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=DLM1259620.

Topics:
Money and consumer rights > Taxes
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80KR: Request by chief executive to stop payment of WFF tax credit, or

"Chief Executive Can Stop WFF Tax Credit Payments"

Part 3BCredits of tax
Payments of tax credit by chief executive

80KQNo authority to pay WFF tax credit

  1. This section applies when the chief executive is not satisfied that they are authorised to pay the WFF tax credit to the person under the section.

  2. The chief executive may ask the Commissioner to accept from the person their application for a notice of entitlement.

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Notes
  • Section 80KQ: 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 80KQ heading: amended, on , by section 216(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Section 80KQ(1): amended, on , by section 216(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).