Section IC 9 — Income Tax Act 2007: Date for payment and notice to Commissioner

IC 9 Date for payment and notice to Commissioner Last date for payment (1) A payment under section IC 5(2)(b) must be made no later than the extended return date, or by a later date if the Commissioner allows. Date and method for notifying Commissioner (2) Company A must notify the Commissioner of an election or payment under section IC 5(2) by the extended return date or, if applicable, the later date allowed by the Commissioner. The notification may be made in the company’s annual return of income. Extended return date (3) In subsections (1) and (2), extended return date means the 31 March that, for company A and the tax year in which the amount of the tax loss is subtracted, is the latest date to which the time for providing the return of income may be extended under section 37(5) of the Tax Administration Act 1994. Defined in this Act: amount , Commissioner , company , extended return date , notify , pay , return of income , tax loss , tax year , Compare: 2004 No 35 s IG 2(2)(g), (3)