Section OK 22 — Income Tax Act 2007: Further income tax paid when Maori authority no longer Maori authority

OK 22 Further income tax paid when Maori authority no longer Maori authority Liability (1) A Maori authority is liable to pay further income tax for a debit balance in its Maori authority credit account immediately before the Maori authority stops being a Maori authority. Due date (2) The Maori authority must pay the further income tax to the Commissioner by the day on which the Maori authority stops being a Maori authority. Paramount section (3) A Maori authority that stops being a Maori authority on the last day of a tax year is liable for further income tax under this section and not under section OK 21 . Application of other provisions (4) When it is appropriate for the purposes of this section, the other sections of this Act and the Tax Administration Act 1994 — (a) apply to further income tax as if they addressed further income tax and not income tax; and (b) apply, modified as necessary, to ensure their application to the further income tax rather than income tax; and (c) do not override the imputation rules and section 101 of the Tax Administration Act 1994. Defined in this Act: Commissioner , further income tax , imputation rules , income tax , Maori authority , Maori authority credit account , pay , tax year , Compare: 2004 No 35 s MK 8(3), (4), (6)