Tax Administration (Direct Credit of Problem Gambling Levy Refunds) Order 2021

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2021/124

Coat of Arms of New Zealand

Tax Administration (Direct Credit of Problem Gambling Levy Refunds) Order 2021

Patsy Reddy, Governor-General

Order in Council

At Wellington this 24th day of May 2021

Present:
The Right Hon Jacinda Ardern presiding in Council

This order is made under section 184B of the Tax Administration Act 1994 on the advice and with the consent of the Executive Council.

Order

1 Title

This order is the Tax Administration (Direct Credit of Problem Gambling Levy Refunds) Order 2021.

2 Commencement

This order comes into force on 25 June 2021.

3 Refund of problem gambling levy by direct credit

(1)

An amount of the problem gambling levy may be refunded by direct credit under section 184A of the Tax Administration Act 1994 on and from 25 June 2021.

(2)

In this clause, problem gambling levy means the problem gambling levy referred to in section 184A(5)(j) of the Tax Administration Act 1994.

Michael Webster,
Clerk of the Executive Council.

Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order specifies 25 June 2021 as the date on and from which problem gambling levies may be refunded by direct credit under section 184A of the Tax Administration Act 1994 to a bank account nominated by the taxpayer.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 27 May 2021.

This order is administered by the Inland Revenue Department.