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Tax Administration Act 1994

Interest - Specific provisions

120K: Instalments of and due dates for provisional tax

You could also call this:

"Provisional tax: how and when to pay it"

Illustration for Tax Administration Act 1994

You need to know that section 120K of the Tax Administration Act 1994 was repealed. This means it is no longer in force, as of 1 October 2007. It was repealed by the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006, which you can find on the legislation website https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM370418

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355166.

Topics:
Money and consumer rights > Taxes
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120J: Purpose of specific provisions, or

"What these tax rules are for"

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120KB: Provisional tax instalments and due dates generally, or

"Paying tax in parts: when and how you pay"

Part 7Interest
Specific provisions

120KInstalments of and due dates for provisional tax (Repealed)

    Notes
    • Section 120K: repealed, on (applying for income years corresponding to 2008–09 and subsequent tax years), by section 243(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).