Variation to section RC 15 of the Income Tax Act 2007
This variation applies to customers who wish to change their method of calculating provisional tax to the GST ratio method. It recognises that the impact of COVID-19 means some customers may not have been able to choose to use the GST ratio method and inform the Commissioner of their election before the start of their income year. It provides those customers with extra time to inform the Commissioner.
Tax Administration Act 1994: ss 6H and 6I
Income Tax Act 2007: s RC 15
Legislative information
This instrument is secondary legislation issued under the authority of the Legislation Act 2019.
| Field name | Information |
|---|---|
| Title | Variation to section RC 15 of the Income Tax Act 2007 Determination 2022 |
| Principal or amendment | Principal |
| Consolidated version | No |
| Empowering Act and provisions | Tax Administration Act 1994 61 |
| Replacement empowering Act and provisions | Not applicable |
| Maker name | The Commissioner of Inland Revenue |
| Administering agency | Inland Revenue Department |
| Date made | 10 March 2022 |
| Publication date | 10 March 2022 |
| Notification date | Not applicable |
| Commencement date | 10 March 2022 |
| End date | 31 May 2022 |
| Consolidation as at date | Not applicable |
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