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Tax Administration Act 1994

Remission, relief, and refunds

184: Refund of tax paid on income subsequently exempted by Order in Council

You could also call this:

"Getting a refund for tax paid on income that's now exempt"

Illustration for Tax Administration Act 1994

You pay tax on your income. Sometimes a double tax agreement makes your income exempt from tax. If you paid tax before the agreement started, you might get a refund. The Commissioner can refund your tax if you apply within four years of the agreement starting, despite what is said in sections LA 6 to LA 8, RM 2, RM 4, RM 5, RM 8, and RM 10 of the Income Tax Act 2007. You need to apply for the refund and the Commissioner must be satisfied you paid tax on the income. The Commissioner will look at your application and decide if you should get a refund.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358785.

Topics:
Money and consumer rights > Taxes
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Part 11Remission, relief, and refunds

184Refund of tax paid on income subsequently exempted by Order in Council

  1. If a double tax agreement exempts from tax any income derived before the date on which the Order in Council that gives effect to the double tax agreement comes into force, and the Commissioner is satisfied tax has been paid in relation to that income, and application is made by or on behalf of the taxpayer at any time within 4 years after the date on which the Order in Council came into force, then notwithstanding anything in sections LA 6 to LA 8, RM 2, RM 4, RM 5, RM 8, and RM 10 of the Income Tax Act 2007 the Commissioner may refund the tax paid.

Notes
  • Section 184: replaced, on , by section 107 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
  • Section 184: amended, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
  • Section 184: amended, on , by section 179 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
  • Section 184: amended (with effect on 1 April 2013), on , by section 118 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
  • Section 184: 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).