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Inland Revenue

Tax Policy

Creditable membership – Commissioner’s discretion to backdate member tax credit

Clauses 408(28) and 613(4)


(67 – New Zealand Institute of Chartered Accountants)

The Commissioner should have to backdate creditable membership if there is a delay in employee deductions being made, rather than the backdate being discretionary.


The proposal requires an employee to request that Inland Revenue nominates a start date, if the date for their creditable membership has been delayed for reasons outside their control. For administrative reasons, this backdating should be subject to the exercise of the Commissioner’s discretion and is also necessary as a safeguard against abusive practices.


That the submission be declined.