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Tax Administration Act 1994

Recoveries - General

163: No limitation of action to recover tax

You could also call this:

"You can always try to get back unpaid tax, no matter how long ago it was due."

Illustration for Tax Administration Act 1994

You can always take action to recover tax, no matter what. The Limitation Act 2010 does not stop you from doing this. Other laws that say you can't take action after a certain time also do not apply.

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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=DLM357429.

Topics:
Money and consumer rights > Taxes
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Part 10Recoveries
General

163No limitation of action to recover tax

  1. No relief in respect of a claim for recovery of tax is barred or otherwise affected by the following:

  2. the Limitation Act 2010:
    1. any other enactment that prescribes a limitation period or other limitation defence.

      Notes
      • Section 163: replaced, on , by section 58 of the Limitation Act 2010 (2010 No 110).