The Commissioner of Inland Revenue crediting, transferring, refunding, dealing with, or otherwise paying, a tax credit under the Income Tax Act 2007, Income Tax Act 2004, or the Tax Administration Act 1994, if that tax credit is one to which entitlement arises under subpart MK of the Income Tax Act 2007 or subpart KJ of the Income Tax Act 2004.
Schedule clause 5: added, on 1 July 2007, by section 73 of the Taxation (KiwiSaver and Company Tax Rate Amendments) Act 2007 (2007 No 19).
Schedule clause 5: amended (with effect on 1 April 2008), on 6 October 2009, by section 865(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule clause 5: amended (with effect on 1 April 2008), on 6 October 2009, by section 865(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).