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Tax Administration Act 1994

Remission, relief, and refunds

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

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner can reduce or refund a penalty tax imposed on a Maori authority. You might get a reduction if the penalty tax was because of a debit to your account under section OK 17 of the Income Tax Act 2007. The Commissioner will also reduce any late payment penalty imposed under section 139B if they reduce the penalty tax. If you get a reduction, it might be because you did not receive a refund or did not know about it before the end of the tax year. The Commissioner can also reduce the penalty tax if a debit arose under section OK 13 of the Income Tax Act 2007 and you did not find out in time. The Commissioner must reduce any late payment penalty if they reduce the penalty tax under certain conditions. This includes when the penalty tax was imposed because of a debit under section OK 17 or section OK 13 of the Income Tax Act 2007. You can get a reduction of the late payment penalty imposed under section 139B in these cases.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358397.

Topics:
Money and consumer rights > Taxes
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"Getting money back if you've paid a penalty tax by mistake"

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181C: Remission of late payment penalties and interest incurred due to obligation to pay further income tax, or

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Part 11Remission, relief, and refunds

181BRemissions and refunds of Maori authority distribution penalty tax

  1. The Commissioner must remit any Maori authority distribution penalty tax imposed under section 140CB to the extent that the Commissioner is satisfied that—

  2. liability for the penalty tax arose because of a debit arising to the Maori authority credit account under section OK 17 of the Income Tax Act 2007 in relation to an arrangement to obtain a tax advantage, and it is established subsequently that, in relation to the debit, a credit arises to the Maori authority credit account in accordance with section OK 9 of that Act; or
    1. liability for the penalty tax arose because of a refund of a Maori authority distribution having been sent but not having been received by the Maori authority, or not having been known by the Maori authority to have been received, before the end of the tax year; or
      1. liability for the penalty tax arose because of a debit arising to the Maori authority credit account under section OK 13 of the Income Tax Act 2007, and the Maori authority did not become aware of the arising of the debit in sufficient time to allow it to remove the debit balance before the end of the year.

        1. If the Commissioner remits any Maori authority distribution penalty tax under this section, the Commissioner must also remit any late payment penalty imposed under section 139B to the extent that the Commissioner is satisfied that the penalty was imposed in respect of the Maori authority distribution penalty tax so remitted.

        2. If the Commissioner remits any Maori authority distribution penalty tax under subsection (1)(a), the Commissioner must also remit any late payment penalty imposed under section 139B to the extent that the Commissioner is satisfied that the penalty was imposed in respect of the amount of further income tax that gave rise to the Maori authority distribution penalty tax so remitted.

        Notes
        • Section 181B: inserted, on (applying for 2004–05 and subsequent income years), by section 147(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
        • Section 181B(1)(a): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
        • Section 181B(1)(b): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
        • Section 181B(1)(c): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).