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Tax Administration Act 1994

Recoveries - General

165: Recovery of tax paid by one person on behalf of another

You could also call this:

"Getting back tax you paid for someone else"

Illustration for Tax Administration Act 1994

If you pay tax for someone else under this Act, you can get that money back from them. You can ask them to pay you back or you can keep the money if you owe them something. If you paid the tax because you have a mortgage, the tax is added to the mortgage and earns interest.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357432.

Topics:
Money and consumer rights > Taxes
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164: Crown Proceedings Act 1950 not affected, or

"This law does not change the Crown Proceedings Act 1950"

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165AA: Recovery of tax paid by superannuation fund, or

"Getting back tax paid by a superannuation fund"

Part 10Recoveries
General

165Recovery of tax paid by one person on behalf of another

  1. Every person who under this Act pays any tax for or on behalf of any other person shall be entitled to recover the amount so paid from that other person as a debt, or to retain or deduct that amount out of or from any money which is or becomes payable by the person to that other person; and if the person has paid the tax as mortgagee, then, until repaid, it shall be deemed to form part of the money secured by the mortgage, and shall bear interest at the same rate accordingly.

Compare
  • 1976 No 65 s 408