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Tax Administration Act 1994

Miscellaneous

226C: Secure credit or debit card payments and fees

You could also call this:

"Paying the Commissioner with a credit or debit card may cost a small fee."

Illustration for Tax Administration Act 1994

The Commissioner can let you pay them using a secure internet or phone credit or debit card service. You can use this service to pay an amount to the Commissioner. If you use this service, the Commissioner can charge you a fee at the time of payment. The fee is 1.42% of the amount, plus any GST, and you pay it on top of the amount you owe. The Governor-General can change the fee from time to time, and this change will take effect from a specified date, and for more information on publication requirements, you can see Part 3 of the Legislation Act 2019.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3997080.

Topics:
Money and consumer rights > Banking and loansMoney and consumer rights > Taxes
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226B: Business group amnesties, or

"A special break for some businesses to fix past tax mistakes"

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226D: Reportable jurisdictions for CRS standard and Part 11B, or

"Countries that must share tax information with New Zealand"

Part 13Miscellaneous

226CSecure credit or debit card payments and fees

  1. The Commissioner may offer to taxpayers the service of paying an amount to the Commissioner by secure internet credit or debit card transfer or secure telephone credit or debit card transfer.

  2. The Commissioner may charge the taxpayer, at the time that the taxpayer uses the service, a fee for the service. The fee, if it is charged, must be paid on top of the amount, and as part of the same payment (using the same service).

  3. The fee for the service is 1.42% of the amount, plus any GST.

  4. Despite subsection (3), the Governor-General may from time to time, by Order in Council, change the fee, with effect from a date specified in the Order in Council.

  5. An order under subsection (4) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes
  • Section 226C: inserted, on , by section 190 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
  • Section 226C(3): amended, on , by section 205 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
  • Section 226(5): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).