When you look at the law about recovering tax, you will see that section 44 is about using some parts of the Income Tax Act 1976 to help get tax that is owed. You need to know that this section was repealed, which means it is no longer part of the law, on 26 July 1996. This change happened because of section 11 of the Goods and Services Tax Amendment Act 1996.

This repeal applied to tax that was owed for supplies made from 1 April 1997 onwards. You should be aware that even though section 44 is repealed, it can still be used to enforce other parts of the Goods and Services Tax Act. The repeal of section 44 is part of the law about recovering tax.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84554.

Topics:

Money and consumer rights > Taxes

43: Deduction of tax from payment due to defaulters, or

"If you don't pay tax you owe, the government can take it from money someone else owes you."

45: Refund of excess tax, or

"Getting back money you overpaid in tax"

Part 6Recovery of tax

44Application of certain provisions of Income Tax Act 1976 relating to recovery procedures (Repealed)

Notes

Section 44: repealed, on 26 July 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 11 of the Goods and Services Tax Amendment Act 1996 (1996 No 59).