The Commissioner has the power to make decisions about small amounts of money. You might be wondering what this means, but this part of the law is no longer in use. It was repealed, which means it was removed from the law, on 26 July 1996, and this change applied to taxable periods starting on or after 1 April 1997, as stated in the Goods and Services Tax Amendment Act 1996.

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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=DLM84804.

Topics:

Money and consumer rights > Taxes

47: Tax paid in excess may be credited towards tax payable when assessment re-opened, or

"Get credit for extra tax paid if you owe tax for another time"

48A: Relief from tax where new start grant made, or

"Getting a new start grant might mean you pay less tax"

Part 7Refunds and relief from tax

48Power of Commissioner in respect of small amounts (Repealed)

Notes

Section 48: repealed, on 26 July 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in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 15 of the Goods and Services Tax Amendment Act 1996 (1996 No 59).