New Zealand Acts

STUDENT LOAN SCHEME ACT 2011 - SECT 68A

68A Commissioner over-deduction identified by borrower

1 If a borrower reasonably believes that a Commissioner over-deduction was made in relation to him or her, the borrower may request the Commissioner to determine whether a Commissioner over-deduction was made.

2 A request under subsection (1) must be made by notifying the Commissioner (see section 211 ).

3 In this section, and in sections 68B and 68C ,
"Commissioner over-deduction" means a Commissioner deduction that is made on or after the date on which—

a) the Commissioner notifies the borrower’s employer or PAYE intermediary to stop making Commissioner deductions; or

b) the Commissioner deductions equal the amount specified in the additional rate notice in accordance with section 49(2)(b) .

History: Section 68A: inserted, on 14 May 2016, by section 9 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).