Section RA 13 — Income Tax Act 2007: Payment dates for terminal tax

RA 13 Payment dates for terminal tax When payment due (1) A person must pay their terminal tax for a tax year by— (a) the 7th day of the month in schedule 3, part A , column G or H (Payment of provisional tax and terminal tax) for the person’s corresponding income year, unless paragraph (b) applies; and (b) the 15th day of January, if January is the month in schedule 3, part A , column G or H, for the person’s corresponding income year. Columns G and H (2) For the purposes of subsection (1), the month in schedule 3, part A , column G or H, for the person’s corresponding income year is— (a) the month in column H, if— (i) the person’s return of income for the income year was linked to a tax agent as described in subsection (4); or (ii) the person has asked for an income statement under section 80C of the Tax Administration Act 1994 or has been sent an income statement under section 80D of that Act, and the Commissioner has been notified that a tax agent will respond to the income statement sent to the person; or (b) the month in column G in any other case. First occurrence of month (3) For the purposes of subsection (1),— (a) the month in column G is the first occurrence of that month after the balance date: (b) the month in column H is the first occurrence of that month after the month in column G. Linked to tax agent (4) For the purposes of subsection (2)(a)(i), a return of income is linked to a tax agent if the Commissioner has been notified that the return is to be filed by the tax agent who has an extension of time under section 37(4) of the Tax Administration Act 1994. Defined in this Act: Commissioner , corresponding income year , income statement , notify , pay , return of income , tax agent , tax year , terminal tax , Compare: 2004 No 35 s MC 1 Section RA 13(1)(b): amended (with effect from 1 April 2008), on 29 May 2008, by section 38(1) of the Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008 (2008 No 36). Section RA 13(2)(a)(i): amended (with effect on 1 April 2008), on 7 September 2010 (applying for the 2008–09 and later income years), by section 112(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).