Tax Administration Act 1994

Credits of tax - Payments to holders of notices of entitlement

80KI: Payment of tax credit by instalment by Commissioner

You could also call this:

"The Commissioner pays your tax credit in parts over time."

Illustration for Tax Administration Act 1994

When the Commissioner gives you a notice of entitlement, they must pay you the tax credit in instalments. The Commissioner pays the instalments from the start date on the notice until the earlier of the end date on the notice or the day they cancel the notice. The Commissioner chooses the days to pay the instalments, as stated in section KD 7(1) of a related act.

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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=DLM1259631.

Topics:

Money and consumer rights > Taxes

80KH: Cancellation of notice of entitlement, or

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

80KJ: Delay in providing notice of entitlement, or

"Getting a late notice about what you're entitled to"

Part 3BCredits of tax
Payments to holders of notices of entitlement

80KIPayment of tax credit by instalment by Commissioner

This section applies when the Commissioner has given a notice of entitlement to a person.
In the period described in subsection (3), the Commissioner must pay to the person the instalments of the tax credit set out in the notice of entitlement.
The period—
starts on the day stated in the notice of entitlement; and
ends with the earlier of—
1. the day on which the notice of entitlement is cancelled by the Commissioner; or
2. the end date stated in the notice of entitlement.

The Commissioner may choose the days on which the instalments are paid.

Compare

2004 No 35 s KD 7(1)

Notes

Section 80KI: 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).