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Tax Administration Act 1994

Credits of tax - Applying for payment by instalment

80KC: When tax file number of child does not accompany application

You could also call this:

"What happens if you don't include your child's tax file number with your application"

Illustration for Tax Administration Act 1994

When you apply for a tax credit payment by instalment, you need to give the tax file number of each child you are claiming for. If you do not give the tax file number, the Commissioner will still consider your application if they have enough other evidence that you are entitled to the tax credit. The Commissioner will then give you a notice of entitlement and pay you instalments of the tax credit for 56 days. If you do not give the tax file number of a child within 56 days, the Commissioner will stop paying the tax credit for that child until you give the number. You will get the tax credit payments under the family scheme for 56 days, but you must give the tax file number later.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1264675.

Topics:
Money and consumer rights > Taxes
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"What to include when applying to pay tax by instalments"

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Part 3BCredits of tax
Applying for payment by instalment

80KCWhen tax file number of child does not accompany application

  1. Subsection (2) applies when—

  2. an application referred to in section 80KA is not accompanied by the tax file number of each child for whom an entitlement to a tax credit arises; and
    1. the Commissioner has enough other evidence of the person’s entitlement.

      1. The Commissioner must—

      2. provide the person with a notice of entitlement; and
        1. pay to the person instalments of a tax credit under the family scheme for a period of 56 days.

          1. Subsection (4) applies when the person or their spouse, civil union partner, or de facto partner does not provide the tax file number of a child for whom an entitlement to a tax credit arises within the 56-day period.

          2. The Commissioner must stop paying the tax credit for the child until the tax file number is provided.

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          Notes
          • Section 80KC: 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 80KC(2)(b): amended, on , by section 29 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).