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Tax Administration Act 1994

Recoveries - General

165B: Recovery of overpaid refunds: NRWT

You could also call this:

"Paying back tax refunds you shouldn't have got"

Illustration for Tax Administration Act 1994

You get a refund when you pay too much tax. If you get more money back than you should, the Commissioner can take back the extra amount. They can take it back like it's income tax that you owe. You have to pay back the extra amount on a certain date, which depends on why you got too much money back.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1265115.

Topics:
Money and consumer rights > Taxes
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165A: Recovery of excess tax credits allowed, or

"Getting back extra tax credits you weren't supposed to have"

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166: Tax paid in excess may be set off against additional tax when assessment reopened, or

"Getting a refund if you paid too much tax"

Part 10Recoveries
General

165BRecovery of overpaid refunds: NRWT

  1. This section applies for the purposes of the NRWT rules when the amount of a refund made to a person is more than the amount properly refundable to them.

  2. The Commissioner may recover the amount overpaid as if it were income tax.

  3. If the person has led the Commissioner by wilful default or neglect to pay the refund, the amount of the overpayment is due on the date the refund was paid. In every other case, the amount of the overpayment is due on the 5th working day of the month after that in which the Commissioner notifies the person that the amount of the overpayment is payable.

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Notes
  • Section 165B: 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).