About this guide

IR1259 explains when a credit is automatically offset, when a nominated transfer may be made, and how the transfer’s effective date is determined.

Before requesting a transfer

Check when the credit first became available, the due date of any debt and whether the recipient is an associated person. Different rules apply to different tax types.

Related forms and guides

• Tax credit claim form (IR526)
• Tax agent and intermediary self-service options (IR476)

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