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Tax Administration Act 1994

Credits of tax - When Commissioner takes over payment of tax credit from chief executive

80KU: Payment of tax credit taken over by Commissioner

You could also call this:

"Getting tax credits when your benefit stops"

Illustration for Tax Administration Act 1994

You get a tax credit when the chief executive stops paying you a main benefit. You can ask the Commissioner for payment of WFF tax credit, family tax credit, minimum family tax credit, or Best Start tax credit. The Commissioner checks if you are entitled to tax credits under section MD 1 or section MG 1 of the Income Tax Act 2007. The Commissioner may pay you the arrears of tax credits for a certain period. This period starts on the later of the first day of the tax year or the day after the chief executive stops paying you. It ends on the day before the first day stated in a notice of entitlement given to you. The Commissioner determines the period and the tax credits you are entitled to. You will get the tax credits if you are entitled to them. The tax credits are paid by the Commissioner.

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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=DLM1264733.

Topics:
Money and consumer rights > Taxes
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Part 3BCredits of tax
When Commissioner takes over payment of tax credit from chief executive

80KUPayment of tax credit taken over by Commissioner

  1. This section applies when—

  2. in a tax year, the chief executive stops paying a person an amount of tax credit with a main benefit; and
    1. the person applies to the Commissioner for payment of WFF tax credit, family tax credit, minimum family tax credit, or Best Start tax credit; and
      1. the Commissioner determines that the person is entitled to the following tax credits for the period described in subsection (3):
        1. the tax credit under section MD 1 of the Income Tax Act 2007:
          1. the tax credit under section MG 1 of that Act.

          2. For the period described in subsection (3), the Commissioner may pay to the person the arrears of the tax credits, other than the in-work tax credit and the parental tax credit.

          3. The period—

          4. starts on the later of—
            1. the first day of the tax year; and
              1. the day following that on which the chief executive stops paying the amount to the person; and
              2. ends on the day before the first day stated in a notice of entitlement that is later given to the person.

                Compare
                Notes
                • Section 80KU: 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 80KU(1)(a): amended, on , by section 142 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
                • Section 80KU(1)(b): amended, on , by section 35(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                • Section 80KU(1)(b): amended, on , by section 218(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                • Section 80KU(1)(c): amended, on , by section 35(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                • Section 80KU(1)(c)(i): inserted, on , by section 35(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                • Section 80KU(1)(c)(ii): inserted, on , by section 35(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                • Section 80KU(2): amended, on , by section 218(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).