New Zealand Acts

STUDENT LOAN SCHEME ACT 2011 - SECT 202

202 Provisions of Tax Administration Act 1994 and Income Tax Act 2007 to apply to this Act

Sections 15B , 21, 24B, section 24D(a), 33, 34, 35, 36 to 39, 42 to 44, 79, 80, 92, 92A, 106 to 108, 108B to 111, 113, 114, and schedule 5, part A, clause 4 and part B, clause 1 of the Tax Administration Act 1994 and sections LC 10 , RM 2, and RM 4 , and paragraph (b) of the definition of basic tax rate in section YA 1 of the Income Tax Act 2007 apply, as far as applicable and with all necessary modifications, for the purposes of this Act as if—

a) every reference to a taxpayer or a person were a reference to a borrower; and

b) every reference to the assessment and levy of income tax or tax were a reference to the assessment and levy of a repayment obligation; and

c) every reference to income tax were a reference to a repayment obligation; and

d) every reference to a return were a reference to a statement of adjusted net income.

Note: 1992 No 141 s 16

History: Section 202: amended, on 1 April 2019, by section 394(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).   Section 202: amended, on 1 April 2019, by section 394(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).     Section 202: amended, on 14 May 2016, by section 26(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).     Section 202: amended (with effect on 1 April 2013), on 17 July 2013, by section 148 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).     Section 202(d): replaced, on 14 May 2016, by section 26(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).