Section RA 19 — Income Tax Act 2007: Refunds of excess amounts or when amounts mistakenly paid

RA 19 Refunds of excess amounts or when amounts mistakenly paid When this section applies (1) This section applies for a person (the payer ) and the withholding of an amount of tax that is more than the amount required to be withheld and paid under this Part (the excess amount ) or an amount mistakenly paid, when— (a) the payer withholds and pays to the Commissioner an excess amount of RWT or NRWT: (b) the payer pays FDP of an excess amount: (c) a PAYE intermediary pays an amount of tax for an employer through an error, or when the payment is not funded by the employer, as described in section RM 7 (Refunds to PAYE intermediaries): (d) the result of a calculation for FBT made by an employer under sections RD 50 to RD 53 (which relate to attributed benefits and non-attributed benefits) is negative. Refunds (2) The Commissioner must refund the excess amount to the payer. Defined in this Act: amount , amount of tax , Commissioner , employer , FBT , FDP , NRWT , pay , PAYE intermediary , RWT , Compare: 2004 No 35 ss NBA 7 , ND 10(4)(a) , NF 7(1) , NG 16 , NH 4