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Tax Administration Act 1994

Credits of tax - Payments to holders of notices of entitlement

80KJ: Delay in providing notice of entitlement

You could also call this:

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

Illustration for Tax Administration Act 1994

You might get a notice of entitlement late. The Commissioner decides if the delay is unfair. The Commissioner pays the tax credit instalments they think you should get. You get the instalments based on your situation. The Commissioner looks at your circumstances to decide. They pay the instalments they think are right. The Commissioner follows the rules to make this decision. You can find more information in the Income Tax Act. The rules help the Commissioner make fair decisions.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1264692.

Topics:
Money and consumer rights > Taxes
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80KI: Payment of tax credit by instalment by Commissioner, or

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

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80KK: Payment by instalment of family tax credit and Best Start tax credit (without abatement), or

"Getting family tax credit and Best Start tax credit in instalments"

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

80KJDelay in providing notice of entitlement

  1. This section applies when the Commissioner thinks that the time taken to provide a notice of entitlement has been unduly delayed.

  2. The Commissioner may pay the instalments of the tax credit that the Commissioner thinks should be paid, having regard to the circumstances of the case.

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Notes
  • Section 80KJ: 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).