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Tax Administration Act 1994

Remission, relief, and refunds

184B: Tax type that may be direct credited to bank account

You could also call this:

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

Illustration for Tax Administration Act 1994

The Governor-General can decide when a type of tax can be refunded directly into your bank account under section 184A. You can have the refund paid into a bank account you choose. The Governor-General's decision is a type of secondary legislation, which has its own publication requirements, as outlined in Part 3 of the Legislation Act 2019.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358796.

Topics:
Money and consumer rights > Taxes
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184A: Refund of tax paid in excess made by direct credit to bank account, or

"Getting a tax refund paid into your bank account"

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185: Payment out of Crown Bank Account, or

"Getting your refund from the government's bank account"

Part 11Remission, relief, and refunds

184BTax type that may be direct credited to bank account

  1. The Governor-General may, by Order in Council, specify the date from which a type of tax may be refunded by direct credit under section 184A to a bank account nominated by the taxpayer.

  2. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes
  • Section 184B: inserted, (applying on and after 8 September 1999), by section 76(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).
  • Section 184B(2): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).