Student Loan Scheme Act 2011

Preliminary matters, loan advances, and New Zealand-based and overseas-based borrowers - Determining whether borrowers are New Zealand-based or overseas-based - Certain borrowers may be treated as being physically in New Zealand

27C: Application by entity to be listed as charity

You could also call this:

“How to ask to be put on the charity list”

If you want to be listed as a charity, you can apply by telling the Commissioner in writing. You need to fill out a form that the Commissioner approves and give any other information they ask for.

The Commissioner might ask you for more details or get information about you from other people before they decide.

If you qualify to be listed as a charity, the Commissioner will add your name to the list. They will also write down the date from which your listing starts. This date can’t be earlier than when you first applied.

If the Commissioner thinks they might not list you as a charity, they have to tell you why in writing. They must give you at least 30 days to argue against their decision. They will think about what you say before making a final choice.

The Commissioner will let you know their final decision in writing.

Remember, to be listed as a charity, you need to meet the requirements in section 27B of the law.

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27B: When entity qualifies to be listed as charity, or

"Rules for when an organisation can be called a charity"


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27D: Commissioner may list tax charities even if no application made, or

"The tax office can put charities on a special list, even if they didn't ask to be on it"

Part 1 Preliminary matters, loan advances, and New Zealand-based and overseas-based borrowers
Determining whether borrowers are New Zealand-based or overseas-based: Certain borrowers may be treated as being physically in New Zealand

27CApplication by entity to be listed as charity

  1. An entity may apply to be listed as a charity by—

  2. notifying the Commissioner in writing with a completed application in the form approved by the Commissioner; and
    1. notifying the Commissioner in writing with any other information required by the Commissioner.
      1. The Commissioner may request further information from the applicant and obtain information relating to the applicant from other persons before deciding whether or not to list the applicant.

      2. The Commissioner must list an applicant as a charity (by adding the applicant’s name to the list and a date on and from which the listing applies) if the entity qualifies for listing under section 27B.

      3. The date on and from which the listing applies must not be earlier than the date of the entity’s application under this section.

      4. If the Commissioner proposes to refuse to list an applicant as a charity, the Commissioner must—

      5. notify the applicant in writing of—
        1. the Commissioner’s reasons for the proposed decision; and
          1. the period within which arguments against the proposed decision may be provided (which must be a period of at least 30 days after the date of the notice); and
          2. consider any arguments against the proposed decision that the applicant provides within that period.
            1. The Commissioner must notify the applicant in writing of the final decision under this section.

            Notes
            • Section 27C: inserted, on , by section 7 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
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