Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Returns, etc

33G: Research and development tax credits: extension of time if approval corrected

You could also call this:

"Getting more time to file your tax return if the Commissioner changes their approval"

Illustration for Tax Administration Act 1994

You can get more time to file a supplementary return under section 33E if you apply to the Commissioner under section 68CB(3C) or 68CC(4C) and they approve it. You need to meet two conditions to get this extension. The time to file is extended to 30 days after the Commissioner changes the approval. You will have 30 days to file your return after the Commissioner amends the approval. This means you get a bit more time to sort out your tax return. The Commissioner's decision will affect when you need to file. The extension is available if the Commissioner approves your application. You must apply under the right sections of the law to get the extension. The extension gives you extra time to file your return.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1368352.


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33F: Research and development tax credits: extension of time for 2019–20 income year, or

"Extra time to claim research and development tax credits for 2019-20"


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33G: Research and development tax credits: extension of time if approval corrected, or

"Getting more time for research and development tax credits if a mistake is fixed"

Part 3Information, record-keeping, and returns
Returns: Returns, etc

33GResearch and development tax credits: extension of time if approval corrected

  1. An extension of time is available for a person to file a supplementary return under section 33E if—

  2. the person applies to the Commissioner under section 68CB(3C) or 68CC(4C); and
    1. the Commissioner approves the person’s application.
      1. The time for a person to file a supplementary return under subsection (1) is extended to the day that is 30 days after the Commissioner amends the approval.

      Notes
      • Section 33G: replaced (with effect on 1 April 2020), on , by section 166(3) (and see section 166(5) for application) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
      • Section 33G: inserted (with effect on 1 April 2019), on , by section 166(2) (and see section 166(4) for application) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).