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Tax Administration Act 1994

Remission, relief, and refunds

183G: Refunds by Commissioner

You could also call this:

"Getting your money back from the tax department"

Illustration for Tax Administration Act 1994

If the Commissioner remits or cancels an amount of interest or a civil penalty you owe, and you have already paid it, the Commissioner will refund the amount to you or use it to pay another tax debt you owe. The Commissioner can do this under a tax law. You will get your money back if you have already paid the amount that was remitted or cancelled.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358774.

Topics:
Money and consumer rights > Taxes
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183F: Small amounts of penalties and interest not to be charged, or

"No penalty or interest on small tax debts"

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183H: Remission on application, or

"Asking to reduce or cancel a tax or interest amount you owe"

Part 11Remission, relief, and refunds

183GRefunds by Commissioner

  1. If—

  2. an amount of interest or a civil penalty payable by a taxpayer is remitted, or a liability to pay the amount is cancelled, by the Commissioner under a tax law; and
    1. the taxpayer has already paid the amount,—
        1. the Commissioner will—
      1. refund the amount to the taxpayer; or
        1. apply the amount towards meeting another tax liability.

          Notes
          • Section 183G: inserted, on , by section 62 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).