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Tax Administration Act 1994

Credits of tax - Payments of tax credit by chief executive

80KR: Request by chief executive to stop payment of WFF tax credit

You could also call this:

"Chief Executive Can Stop WFF Tax Credit Payments"

Illustration for Tax Administration Act 1994

You are dealing with a situation where the chief executive has made a request under section 80KQ(2). The chief executive must be satisfied they are allowed to pay you the WFF tax credit. The chief executive can ask the Commissioner to stop paying you under your notice of entitlement. This happens when certain conditions are met.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1264723.

Topics:
Money and consumer rights > Taxes
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80KQ: No authority to pay WFF tax credit, or

"When You Might Not Get Your WFF Tax Credit"

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80KS: Request by person to stop or re-start payment of tax credit, or

"Asking to stop or start tax credit payments"

Part 3BCredits of tax
Payments of tax credit by chief executive

80KRRequest by chief executive to stop payment of WFF tax credit

  1. This section applies when—

  2. the chief executive has made a request under section 80KQ(2); but
    1. the chief executive is satisfied that they are authorised to pay the person the WFF tax credit.

      1. The chief executive may ask the Commissioner to stop paying the person under their notice of entitlement.

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      Notes
      • Section 80KR: 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 80KR heading: amended, on , by section 217(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
      • Section 80KR(1)(b): amended, on , by section 217(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).