If you get a payment or benefit, you might have to pay tax on it. This is true even if someone else is supposed to take out the tax or pay it for you. The law says you could still be responsible for paying the tax yourself.
This rule is different from what [sections RA 5 and RA 6] say. Those sections talk about other people being responsible for the tax. But in some cases, you might have to pay the tax yourself, even if you're just the person getting the money or benefit.
Remember, this only applies to payments or benefits where tax needs to be taken out or paid. It doesn't mean you always have to pay tax on everything you get.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519741.
Despite sections RA 5 and RA 6, a person receiving or deriving a payment or benefit in relation to which an amount of tax must be withheld or paid may be liable under this Part for payment of the tax.
