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Credit transfers

Find the rules applying to credit transfers, specific instructions and useful resources for determining effective transfer dates.

Transfer rules

Part 10B of the Tax Administration Act 1994 sets out rules for transferring excess tax. Under these rules you can specify the date you want excess tax transferred, provided the date is a date allowed by the legislation.

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Transfer logic for credits

Find flowcharts that set out the logic used by the transfer calculator for credits arising from payments, income tax assessments and GST assessments.

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