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Tax Administration Act 1994

Remission, relief, and refunds

181: Remissions and refunds of FDP penalty tax

You could also call this:

"Getting money back if you've paid a penalty tax by mistake"

Illustration for Tax Administration Act 1994

You can find information about remissions and refunds of FDP penalty tax in section 181. This section was repealed, which means it is no longer in use, from 30 June 2009. It was repealed by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009, which you can read more about on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1401690 legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358388.

Topics:
Money and consumer rights > Taxes
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180: Remissions and refunds of imputation penalty tax, or

"Getting money back if you've paid too much imputation penalty tax"

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181B: Remissions and refunds of Maori authority distribution penalty tax, or

"Getting money back if you're a Maori authority and paid too much penalty tax"

Part 11Remission, relief, and refunds

181Remissions and refunds of FDP penalty tax (Repealed)

    Notes
    • Section 181: repealed (with effect on 30 June 2009), on (applying for all income years beginning on or after 1 July 2009), by section 695(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).