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Goods and Services Tax Act 1985

Refunds and relief from tax

45: Refund of excess tax

You could also call this:

"Getting back money you overpaid in tax"

Illustration for Goods and Services Tax Act 1985

If you paid too much tax, the Commissioner might refund you. The Commissioner will refund you if they think you paid too much tax for a certain period and it's within four years. You can get a refund if you paid too much tax because of a change to an assessment.

If you got a refund, but you should not have, the Commissioner might still refund you if you were supposed to get the money at the time. The Commissioner can refund you after four years if it was a simple mistake. You can get a refund after four years if you apply within four years of the end of that period.

The Commissioner follows rules from the Tax Administration Act 1994 and section 108A when deciding about refunds. The Commissioner also looks at section 20(5) and other rules when making decisions about refunds. You can find more information about tax refunds in the Tax Administration Act 1994.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84560.

Topics:
Money and consumer rights > Taxes
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44: Application of certain provisions of Income Tax Act 1976 relating to recovery procedures, or

"Using old tax rules to collect owed tax"

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46: Commissioner's right to withhold payments, or

"The Commissioner can hold back your tax refund if they need more information or you owe tax."

Part 7Refunds and relief from tax

45Refund of excess tax

  1. Subject to this Part, and to Part 11 of the Tax Administration Act 1994, the Commissioner must refund an amount that a person has paid as tax if—

  2. the Commissioner is satisfied that the amount represents an excess over the amount properly payable for a taxable period; and
    1. the 4-year period referred to in section 108A of the Tax Administration Act 1994 has not ended.

      1. Despite section 20(5), the Commissioner must refund an amount that a person has paid as tax if—

      2. the Commissioner is satisfied that the person paid the amount as a result of an amendment to an assessment that increased the amount of tax payable by the registered person; and
        1. the Commissioner is satisfied that the amount represents an excess over the amount properly payable for a taxable period; and
          1. the 4-year period beginning from the end of the year in which the assessment was amended has not ended.

            1. Despite section 20(5), the Commissioner must refund an amount to a person if—

              1. the person has received a refund under section 19C(8), 20(5) or 46; and
                1. the Commissioner is satisfied that the person was entitled to receive the amount at the time of the refund but did not; and
                  1. the 4-year period beginning from the end of the year in which the refund was made has not ended.

                    1. The Commissioner may refund an overpayment of tax that is referred to in subsection (1), (2), or (3) after the end of the 4-year period referred to in the subsection, if—

                    2. the overpayment of tax is the result of a clear mistake or simple oversight of the person; and
                      1. the refund is made—
                        1. within the period of 4 years beginning from the end of the 4-year period referred to in the subsection:
                          1. as a result of an application by or on behalf of the person that the Commissioner receives before or within the period of 4 years beginning from the end of the 4-year period referred to in the subsection.

                          Notes
                          • Section 45: substituted, on (applying for taxable periods beginning on or after 1 April 2005), by section 155(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                          • Section 45(1)(a): amended (with effect on 21 December 2004), on (applying for taxable periods beginning on or after 1 April 2005), by section 159(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                          • Section 45(1)(b): amended (with effect on 21 December 2004), on (applying for taxable periods beginning on or after 1 April 2005), by section 159(2) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                          • Section 45(2)(a): amended (with effect on 21 December 2004), on (applying for taxable periods beginning on or after 1 April 2005), by section 159(3) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                          • Section 45(2)(b): amended (with effect on 21 December 2004), on (applying for taxable periods beginning on or after 1 April 2005), by section 159(4) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                          • Section 45(2)(c): amended (with effect on 21 December 2004), on (applying for taxable periods beginning on or after 1 April 2005), by section 159(5) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                          • Section 45(3): amended (with effect on 21 December 2004), on (applying for taxable periods beginning on or after 1 April 2005), by section 159(6) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                          • Section 45(3)(a): repealed (with effect on 21 December 2004), on (applying for taxable periods beginning on or after 1 April 2005), by section 159(6) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                          • Section 45(3)(c): substituted (with effect on 21 December 2004), on (applying for taxable periods beginning on or after 1 April 2005), by section 159(7) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                          • Section 45(3)(d): amended (with effect on 21 December 2004), on (applying for taxable periods beginning on or after 1 April 2005), by section 159(8) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                          • Section 45(4): amended (with effect on 1 April 2005), on (applying for taxable periods beginning on or after 1 April 2005), by section 365(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).