Tax Administration (Direct Credit of GST Refunds) Order 2016
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2016/296
Tax Administration (Direct Credit of GST Refunds) Order 2016
Patsy Reddy, Governor-General
Order in Council
At Wellington this 5th day of December 2016
Present:
Her Excellency the Governor-General in Council
This order is made under section 184B of the Tax Administration Act 1994 on the advice and with the consent of the Executive Council.
Order
1 Title
This order is the Tax Administration (Direct Credit of GST Refunds) Order 2016.
2 Commencement
This order comes into force on the 28th day after the date of its notification in the Gazette.
3 Refund of GST by direct credit
GST may be refunded by direct credit under section 184A of the Tax Administration Act 1994 on and from 7 February 2017.
Michael Webster,
Clerk of the Executive Council.
Explanatory note
This note is not part of the order, but is intended to indicate its general effect.
This order, which comes into force on the 28th day after the date of its notification in the Gazette, specifies 7 February 2017 as the date on and from which GST may be refunded by direct credit under section 184A of the Tax Administration Act 1994 to a bank account nominated by the taxpayer.
Date of notification in Gazette: 8 December 2016.
This order is administered by the Inland Revenue Department.
Versions
Tax Administration (Direct Credit of GST Refunds) Order 2016
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