Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
RA 1: What this Part does
or “This part outlines the rules for paying various taxes and other amounts to Inland Revenue”
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.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: RA 3: Terminal tax obligations

or “When to pay your final tax for the year”
Next

Part R General collection rules
General withholding and payment obligations

RA 2Amounts treated as income tax

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