Section Sch50-“ 80KM — Income Tax Act 2007: Summary of instalments paid

“ 80KM Summary of instalments paid “ (1) This section applies when the Commissioner pays to a person instalments of the tax credit shown in the notice of entitlement given to the person. “ (2) The Commissioner must give the person— “ (a) a summary showing the total of all the tax credits paid by instalments under the person’s notice of entitlement for the tax year; and “ (b) any other information prescribed by the Commissioner. “ (3) The Commissioner must provide the summary— “ (a) for a non-filing taxpayer, on or before 20 May next following the last day of the tax year in which the payment is made; and “ (b) for a filing taxpayer, on the same date that the Commissioner issues the person with an income statement for the tax year in which the payment is made. “ Compare: 2004 No 35 s KD 7(2), (2A)