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Tax Administration Act 1994

Remission, relief, and refunds

185: Payment out of Crown Bank Account

You could also call this:

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

Illustration for Tax Administration Act 1994

When you get a refund under the Tax Administration Act 1994, the Income Tax Act 2007, or the Goods and Services Tax Act 1985, it is paid from a Crown Bank Account. You can also get interest paid from a Crown Bank Account under the Tax Administration Act 1994 or the Income Tax Act 2007. The government can pay money to you from a Crown Bank Account for credits of tax under the family scheme or in accordance with section RM 8 of the Income Tax Act 2007.

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

185Payment out of Crown Bank Account

  1. All money payable by the Commissioner—

  2. by way of refund under this Act or the Income Tax Act 2007 or the Goods and Services Tax Act 1985; or
      1. by way of interest under this Act or the Income Tax Act 2007; or
          1. by way of credits of tax under the family scheme; or
            1. in accordance with section RM 8 of that Act—
                  1. shall be paid out of a Crown Bank Account without further appropriation than this section.

                1. On the recovery under Part 10A of an amount of unpaid tax, the amount recovered may be paid to the government of the territory outside New Zealand out of a Crown Bank Account without further appropriation than this section.

                Compare
                • 1976 No 65 ss 34A(6), 185(6), 185F(3), 326A(6), 327G(6), 374K, 394ZMG(4)(c), 413A(11), 415
                Notes
                • Section 185(1): amended, on , pursuant to section 65R(3) of the Public Finance Act 1989 (1989 No 44).
                • Section 185(1)(a): 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).
                • Section 185(1)(a): amended, on , by section 140 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                • Section 185(1)(b): repealed, on , by section 342 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
                • Section 185(1)(c): replaced, on , by section 63 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
                • Section 185(1)(c): amended (with effect on 1 April 2008 and applying for 2008–09 and later income years), on , by section 270(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
                • Section 185(1)(d): repealed, on , by section 63 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
                • Section 185(1)(e): amended, on , by section 40 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                • Section 185(1)(f): amended, on , by section 368(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                • Section 185(1)(f): 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).
                • Section 185(1)(g): repealed, on , by section 368(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                • Section 185(2): inserted, on (applying on and after 20 May 1999), by section 115(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
                • Section 185(2): amended, on , pursuant to section 65R(3) of the Public Finance Act 1989(1989 No 44).