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Tax Administration Act 1994

Assessments

119A: Amount of provisional tax based on 1997–98 or earlier income year

You could also call this:

"Provisional tax based on old income years"

Illustration for Tax Administration Act 1994

You need to know about a rule called section 119A. It was about how much provisional tax you pay based on your income from 1997–98 or earlier. This rule was repealed on 10 October 2000 by section 69(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354982.

Topics:
Money and consumer rights > Taxes
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119: Commissioner may determine amount of provisional tax, or

"The Commissioner decides your provisional tax if you don't provide income information."

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120: Commissioner to pay interest on certain excess tax, or

"The government doesn't pay interest on extra tax you paid."

Part 6Assessments

119AAmount of provisional tax based on 1997–98 or earlier income year (Repealed)

    Notes
    • Section 119A: repealed, on (applying on 10 October 2000), by section 69(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).