Part 3BCredits of tax
Payments of tax credit by chief executive
80KSRequest by person to stop or re-start payment of tax credit
Subsection (2) applies, despite section 80KN or 80KP, when a person notifies the chief executive not to pay them the tax credit.
The chief executive must, as soon as practicable, stop paying the person the tax credit.
Subsection (4) applies when a person cancels their notification under subsection (1).
The chief executive must, as soon as practicable, start paying the person the tax credit again.
Compare
- 2004 No 35 s KD 6(2), (3)
Notes
- Section 80KS: 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).


