Part 7Interest
Specific provisions
122Interest on tax overpaid (Repealed)
Notes
- Section 122: repealed, on , by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Tax Administration Act 1994
Interest - Specific provisions
122: Interest on tax overpaid
"No interest is paid on overpaid tax."
You will not get interest on tax you overpaid. This rule was repealed on 26 July 1996. It was repealed by section 36(1) of the Tax Administration Amendment Act (No 2) 1996.
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121: Interest to be charged where residual income tax exceeds provisional tax, or
"You pay interest if your residual income tax is more than your provisional tax."
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123: Amount in nature of interest to be added to fringe benefit tax paid on annual or income year basis, or
"Extra amount like interest added to fringe benefit tax"