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Tax Administration Act 1994

Interest - Specific provisions

120KF: Tolerance for provisional tax instalments

You could also call this:

"What is the tolerance for provisional tax instalments?"

Illustration for Tax Administration Act 1994

You can find information about a rule called 'Tolerance for provisional tax instalments' in the Tax Administration Act 1994. This rule is no longer in use as it was repealed on 30 March 2022. It was repealed by the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022, which you can read more about on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS625594 legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS328795.

Topics:
Money and consumer rights > Taxes
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Part 7Interest
Specific provisions

120KFTolerance for provisional tax instalments (Repealed)

    Notes
    • Section 120KF: repealed, on , by section 207(1) (and see section 207(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).