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Tax Administration Act 1994

Credits of tax - Notices of entitlement

80KF: Effect of giving notice of entitlement

You could also call this:

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

Illustration for Tax Administration Act 1994

If you get a notice of entitlement, the Commissioner must pay you instalments of tax credit under section 80KI. You keep getting a tax credit under section MC 2 or sections MA 1 and ME 1 of the Income Tax Act 2007 for relationship periods after you applied. This keeps happening until the Commissioner cancels the notice under section 80KH.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1264685.

Topics:
Money and consumer rights > Taxes
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80KE: Notices of entitlement, or

"What you need to know about notices of entitlement"

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80KG: Notifying Commissioner of events affecting notice of entitlement, or

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

Part 3BCredits of tax
Notices of entitlement

80KFEffect of giving notice of entitlement

  1. If a notice of entitlement has been given to a person, the Commissioner must pay the person instalments of tax credit under section 80KI.

  2. A person continues to be entitled to a tax credit under section MC 2 or, as applicable, sections MA 1 and ME 1 of the Income Tax Act 2007 for relationship periods after the relationship period for which an application was made, until the Commissioner cancels the notice under section 80KH.

Compare
Notes
  • Section 80KF: 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 80KF(1): amended (with effect on 1 April 2008), on (applying for 2008–09 and later income years), by section 161(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).