Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

General collection rules - General withholding and payment obligations

RA 2: Amounts treated as income tax

You could also call this:

“Certain payments are treated as income tax and follow income tax rules”

When you have to pay an amount under this part of the law, it’s treated just like income tax. This means that the rules in the Income Tax Act 2007 and the Tax Administration Act 1994 apply to that amount. It’s as if you were paying income tax that was set by section BB 1 of the Income Tax Act 2007. This section talks about how income tax is put in place.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519728.

Topics:

Money and consumer rights > Taxes

RA 1: What this Part does, or

“This part outlines the rules for paying various taxes and other amounts to Inland Revenue”

RA 3: Terminal tax obligations, or

“When to pay your final tax for the year”

Part R General collection rules
General withholding and payment obligations

RA 2Amounts treated as income tax

The provisions of this Act and the Tax Administration Act 1994 apply in relation to an amount that a person is liable to pay under this Part as if the amount were income tax imposed under section BB 1 (Imposition of income tax).

Compare

2004 No 35 ss MB 12, NC 20(1), ND 1W(2), NE 7(2), NF 13, NG 17(2), NH 3(7)

Notes

Section RA 2 compare note: amended (with effect on 1 April 2008), on 7 December 2009, by section 101(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).