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Tax Administration Act 1994

Tax recovery agreements

173C: Tax recovery agreements

You could also call this:

"A special order to help get unpaid tax back"

Illustration for Tax Administration Act 1994

The Governor-General can make a special order for unpaid tax. This order is called a tax recovery agreement. It can be used even if it disagrees with other laws. You can find more information about how these orders are published in Part 3 of the Legislation Act 2019. The tax recovery agreement must follow the rules in this Part. It is a type of secondary legislation. The Governor-General's order can be used to help recover unpaid tax. It is an important tool for managing tax debts. You can learn more about tax laws and regulations in New Zealand.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357937.

Topics:
Money and consumer rights > Taxes
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Part 10ATax recovery agreements

173CTax recovery agreements

  1. The Governor-General may, by Order in Council, declare that a tax recovery agreement has effect for unpaid tax.

  2. A tax recovery agreement has effect—

  3. even if a provision in the agreement is inconsistent with a provision in this Act or in any other enactment; and
    1. subject to this Part.

      1. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

      Notes
      • Section 173C: inserted, on (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
      • Section 173C(3): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).