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Tax technical information
Te parongo mo te take hangarau
Credit transfers

Transfer logic for credit from a payment

This flowchart sets out the logic used by the transfer calculator for credits arising from a payment. It shows how the calculator works out the effective date and maximum transferrable amount.

Flowchart showing effective due dates

Key
AD Available date:
For a payment, AD = date of payment
For a credit assessment, AD = day after end of assessed period
DDD Due date in destination tax type/period
ED Effective date
MTA Maximum transferrable amount

 

 


Date published: 09 Nov 2004

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