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Tax Administration Act 1994

Credits of tax - Notices of entitlement

80KE: Notices of entitlement

You could also call this:

"What you need to know about notices of entitlement"

Illustration for Tax Administration Act 1994

You get a notice of entitlement under section 80KD. This notice is not transferable. It has terms and conditions set by the Commissioner.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1264683.

Topics:
Money and consumer rights > Taxes
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Part 3BCredits of tax
Notices of entitlement

80KENotices of entitlement

  1. A notice of entitlement issued under section 80KD—

  2. is not transferable; and
    1. is subject to the terms and conditions set out in it by the Commissioner.

      Compare
      Notes
      • Section 80KE: 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).