Section Sch50-“ 78B — Income Tax Act 2007: Applications for tax credits

“ 78B Applications for tax credits “ (1) A taxpayer who has a tax credit under section LJ 2 or LK 1 of the Income Tax Act 2007 must apply for the credit within 4 years after the end of the tax year in which the taxpayer would have the credit in the absence of this section. The Commissioner may extend this 4-year period by another period of up to 2 years. “ (2) The taxpayer must provide with the application under subsection (1) information that is necessary to determine the amount of the credit. “ Compare: 2004 No 35 s LC 13(1)