New Zealand Acts

STUDENT LOAN SCHEME ACT 2011 - SECT 75

75 Extension of time for notification of Schedule 3 adjustments

A borrower may apply to the Commissioner for an extension of time for notifying the Commissioner of Schedule 3 adjustments under section 74 in accordance with section 37(3) to (5) of the Tax Administration Act 1994 , and those subsections apply, as far as applicable and with all necessary modifications, as if—

a) the reference to the due date required under this section were a reference to the due date required under section 74(2)(b)(i) of the Student Loan Scheme Act 2011; and

b) every reference to a taxpayer were a reference to a borrower; and

c) every reference to a return or a return of income were a reference to a notification of Schedule 3 adjustments.

History: Section 75: replaced (with effect on 1 April 2012 and applying for 2012–13 and later tax years), on 29 March 2013, by section 14 of the Student Loan Scheme Amendment Act 2013 (2013 No 10).   Section 75 heading: replaced, on 14 May 2016, by section 12(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).     Section 75: amended, on 14 May 2016, by section 12(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).     Section 75(c): amended, on 14 May 2016, by section 12(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).