Tax Administration Act 1994

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184A Refund of tax paid in excess made by direct credit to bank account


Unless subsection (3) applies, a refund of tax paid in excess must be made by direct credit to a bank account nominated by the taxpayer entitled to the refund.


When a taxpayer claims a refund, the taxpayer must provide to the Commissioner the particulars of a bank account in New Zealand to which a direct credit of the amount of the refund is to be made.


If the Commissioner is satisfied that the application of subsections (1) and (2) would result in undue hardship to a taxpayer, or is not practicable, a refund of tax paid in excess may be made by other means acceptable to the Commissioner.


In this section, bank account means an account with a bank that is a registered bank or a private savings bank or a credit union or a Building Society or the Public Service Investment Society Limited.


In this section, tax means—


an amount defined as tax in section 3(1)(a):


a refund allowed under section 41A:




financial support, as defined in section 2 of the Child Support Act 1991:


a repayment obligation, as defined in section 4(1) of the Student Loan Scheme Act 2011, if the borrower has chosen to receive a refund under section 132 of that Act.


This section applies to the direct crediting of a type of tax once an Order in Council has been promulgated specifying the date from which the type of tax may be refunded by direct credit.

Section 184A: inserted, on 7 October 1998 (applying on and after 1 April 2000), by section 41(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Section 184A(5): replaced, on 10 October 2000 (applying to 1999–2000 and subsequent income years), by section 80(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 184A(5)(c): repealed, on 27 March 2001 (applying on 27 March 2001), by section 56(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).

Section 184A(5)(d): repealed, on 22 July 2014, by section 5(4) of the Cheque Duty Repeal Act 2014 (2014 No 29).

Section 184A(5)(f): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 184A(6): inserted, on 8 September 1999 (applying on and after 8 September 1999), by section 75(1) of the Taxation (Remedial Matters) Act 1999 (1999 No 98).