Section RC 12 — Income Tax Act 2007: Voluntary payments

RC 12 Voluntary payments A person who is liable to pay provisional tax may at any time make a voluntary payment of an amount of provisional tax that— (a) relates to their income tax liability for a tax year in which they are not liable for provisional tax; or (b) is more than the provisional tax payable by them for the tax year; or (c) is more than the income tax payable by them for the tax year. Defined in this Act: amount , income tax , income tax liability , pay , provisional tax , tax year , Compare: 2004 No 35 s MB 12