Tax Administration Act 1994

Transfers of excess tax - Miscellaneous

173V: Transfer of unclaimed money on request

You could also call this:

"Getting unclaimed money put into your tax account"

Illustration for Tax Administration Act 1994

You can ask the Commissioner to transfer unclaimed money to your tax account. You or your agent can make this request if you are entitled to the payment under the Unclaimed Money Act 1971. The Commissioner will then transfer the money as if it were excess tax.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS477194.


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Part 10BTransfers of excess tax
Miscellaneous

173VTransfer of unclaimed money on request

  1. If a taxpayer is entitled to a payment from the Commissioner of unclaimed money under the Unclaimed Money Act 1971, the taxpayer or their agent may request the Commissioner to transfer all or part of the unclaimed money to a tax type and period of the taxpayer as if the amount were excess tax.

Notes
  • Section 173V: inserted, on , by section 174 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).