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Tax Administration Act 1994

Remission, relief, and refunds

184A: Refund of tax paid in excess made by direct credit to bank account

You could also call this:

"Getting a tax refund paid into your bank account"

Illustration for Tax Administration Act 1994

If you paid too much tax, you will get a refund. The refund will be paid directly into your bank account. You need to tell the Commissioner which bank account to pay the refund into. The Commissioner can pay the refund in a different way if it is too hard for you to get the refund into your bank account.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358789.

Topics:
Money and consumer rights > Taxes
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184B: Tax type that may be direct credited to bank account, or

"Types of tax that can go straight into your bank account"

Part 11Remission, relief, and refunds

184ARefund of tax paid in excess made by direct credit to bank account

  1. Unless subsection (3) applies, a refund of tax paid in excess must be made by direct credit to a bank account nominated by the taxpayer entitled to the refund.

  2. To enable a payment to be made by direct credit under this section, a taxpayer must provide to the Commissioner the particulars of a bank account in New Zealand to which a direct credit of the amount of the refund is to be made.

  3. If the Commissioner is satisfied that the application of subsections (1) and (2) would result in undue hardship to a taxpayer, or is not practicable, a refund of tax paid in excess may be made by other means acceptable to the Commissioner.

  4. In this section, bank account means an account with a bank that is a registered bank or a private savings bank or a credit union or a Building Society or the Public Service Investment Society Limited.

  5. In this section, tax means—

  6. an amount defined as tax in section 3(1)(a):
    1. an amount of income tax:
      1. a refund allowed under section 41A:
            1. financial support, as defined in section 2 of the Child Support Act 1991:
              1. a repayment obligation, as defined in section 4(1) of the Student Loan Scheme Act 2011, if the borrower has chosen to receive a refund under section 132 of that Act:
                1. unclaimed money under the Unclaimed Money Act 1971:
                  1. an amount in an income equalisation account:
                    1. an amount in an environmental restoration account:
                      1. an amount of the problem gambling levy payable under—
                        1. Part 4, subpart 4 of the Gambling Act 2003 and regulations made under section 319 of that Act:
                          1. section 101 of the Racing Industry Act 2020.

                          2. This section applies to the direct crediting of a type of tax once an Order in Council has been promulgated specifying the date from which the type of tax may be refunded by direct credit.

                          Notes
                          • Section 184A: inserted, on (applying on and after 1 April 2000), by section 41(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
                          • Section 184A(2): amended, on , by section 103(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                          • Section 184A(5): replaced, on (applying to 1999–2000 and subsequent income years), by section 80(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
                          • Section 184A(5)(ab): inserted, on , by section 103(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                          • Section 184A(5)(c): repealed, on (applying on 27 March 2001), by section 56(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
                          • Section 184A(5)(d): repealed, on , by section 5(4) of the Cheque Duty Repeal Act 2014 (2014 No 29).
                          • Section 184A(5)(f): replaced, on , by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).
                          • Section 184A(5)(g): inserted, on , by section 237 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
                          • Section 184A(5)(h): inserted, on , by section 237 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
                          • Section 184A(5)(i): inserted, on , by section 237 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
                          • Section 184A(5)(j): inserted, on , by section 175 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
                          • Section 184A(6): inserted, on (applying on and after 8 September 1999), by section 75(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).