Section 247 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Change of balance date

247 Change of balance date If any person (with the consent of the Commissioner) changes the date of the annual balance of the person's accounts for the purposes of the Tax Administration Act 1994 ,— (a) the person must comply with such requirements from time to time notified by the Corporation concerning the delivery of statements as, in the opinion of the Corporation, are necessary in order for the Corporation to make consequential adjustments in relation to the person; and (b) the Corporation must notify the person in writing of any consequential adjustments made. Compare: SR 1999/196 r 26