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HD 7: Rate and amount of tax
or “How to calculate tax for agents acting on behalf of others”
You could also call this:

“When someone can be treated as a tax agent for another person”

When someone acts for another person in money matters, the law sometimes treats them as an agent. This means they might need to handle tax stuff for that other person. The law says when this happens in sections HD 9 to HD 15. These rules are part of the Income Tax Act 2007 and the Tax Administration Act 1994. You can think of an agent as a helper who takes care of money business for someone else.

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Next up: HD 9: Guardians

or “Rules for guardians managing income for those unable to do so themselves”
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Part H Taxation of certain entities
Agents

HD 8Circumstances giving rise to agency

  1. For the purposes of this Act and the Tax Administration Act 1994, a person is treated as an agent in relation to the income of another person to the extent described in the circumstances set out in sections HD 9 to HD 15.