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Tax Administration Act 1994

Transfers of excess tax - Miscellaneous

173T: Application of excess tax if taxpayer has unsatisfied tax liability

You could also call this:

"Using extra tax to pay a tax debt"

Illustration for Tax Administration Act 1994

You have excess tax and the Commissioner uses it to pay a tax debt. You or your agent can ask the Commissioner to use the excess tax on a date allowed by section 173L. The Commissioner will apply all or part of the excess tax as requested.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358313.

Topics:
Money and consumer rights > Taxes
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"Getting interest back on overpaid tax transferred to another time or tax type"

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173U: Transfers of excess financial support, or

"What happens to extra money meant for child support"

Part 10BTransfers of excess tax
Miscellaneous

173TApplication of excess tax if taxpayer has unsatisfied tax liability

  1. If a taxpayer has excess tax and the Commissioner applies all or part of the excess in satisfaction of tax or another amount due, the taxpayer or their agent may request the Commissioner to apply all or part of the excess on a date allowed by section 173L.

Notes
  • Section 173T: inserted, on , by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).