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Tax Administration Act 1994

Remission, relief, and refunds

183H: Remission on application

You could also call this:

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

Illustration for Tax Administration Act 1994

You want to ask for remission of an amount or liability to pay interest or tax under section 183A or 183D. You must apply to the Commissioner if the remission is for certain types of tax. You need to produce information the Commissioner requires for your application. You apply to the Commissioner for remission of imputation penalty tax imposed by section 140B, or Maori authority distribution penalty tax imposed by section 140CB. You also apply for a shortfall penalty imposed by section 141AA, or interest under Part 7. The Commissioner will ask you for information to support your application. You must give the Commissioner the information they need for your application. This is so the Commissioner can consider your request for remission. You should know what information the Commissioner needs to make a decision.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358776.

Topics:
Money and consumer rights > Taxes
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"Getting your money back from the tax department"

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"What happens when a tax debt is cancelled"

Part 11Remission, relief, and refunds

183HRemission on application

  1. A taxpayer seeking the remission of an amount or of a liability to pay an amount of interest or tax under section 183A or 183D must—

  2. apply to the Commissioner, if the remission is of—
    1. imputation penalty tax imposed by section 140B:
        1. Maori authority distribution penalty tax imposed by section 140CB:
          1. a shortfall penalty imposed by section 141AA:
            1. interest under Part 7; and
            2. produce such information as the Commissioner requires in relation to the application.

              Notes
              • Section 183H: replaced (with effect on 1 April 1997), on , by section 106 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
              • Section 183H heading: amended, on (applying for requests made after 3 April 2006), by section 262(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
              • Section 183H: amended, on , by section 48 of the Taxation (Remedial Provisions) Act 1998 (1998 No 7).
              • Section 183H(a): replaced, on (applying for requests made after 3 April 2006), by section 262(2) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
              • Section 183H(a): amended, on , by section 178(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
              • Section 183H(a): amended, on , by section 178(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
              • Section 183H(a)(ii): repealed (with effect on 30 June 2009), on (applying for all income years beginning on or after 1 July 2009), by section 700(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
              • Section 183H(b): amended, on , by section 178(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).