Section Sch50-“ 32H — Income Tax Act 2007: Providing RWT exemption certificate when person meets requirements

“ 32H Providing RWT exemption certificate when person meets requirements “ (1) This section applies when the Commissioner has received an application for an RWT exemption certificate from a person who meets the requirements of section 32E. “ (2) The Commissioner must provide the certificate to the person, setting out the person’s tax file number. The certificate is valid from the starting date set out in the certificate. “ (3) The Commissioner may determine that a person’s application should have an end date, and this date must be set out in the certificate. “ (4) The Commissioner may provide a replacement certificate if an original certificate is lost or destroyed. “ Compare: 2004 No 35 s NF 9(4), (5)