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Income Tax Act 2007

General collection rules - General withholding and payment obligations

RA 22: Limits on application of other provisions for purposes of PAYE rules

You could also call this:

“Special rules for combined tax and earner-related payments in PAYE”

When you don’t withhold and pay the right amount of tax to the Commissioner, there are some special rules. These rules say that you don’t have to separate different types of payments when you’re dealing with combined tax and earner-related payments.

You don’t need to split up the amounts for PAYE income payments that an employer or PAYE intermediary should make under the PAYE rules. You also don’t need to separate the amounts that an employer must take out under certain sections of the law.

When it comes to collecting the money, recovering it, or giving penalties, you don’t have to treat the different parts of a combined tax and earner-related payment separately.

These rules apply to several sections of different laws. These include parts of the Tax Administration Act 1994, the Accident Rehabilitation and Compensation Insurance Act 1992, the Accident Insurance Act 1998, and the Accident Compensation Act 2001.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519782.

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RA 23: Application of other provisions for purposes of ESCT rules and NRWT rules, or

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Part R General collection rules
General withholding and payment obligations

RA 22Limits on application of other provisions for purposes of PAYE rules

  1. For an amount of tax not withheld and paid to the Commissioner, the provisions listed in subsection (2) do not require—

  2. the separate identification of the amounts of a combined tax and earner-related payment that are attributable to—
    1. an amount of tax for a PAYE income payment that an employer or PAYE intermediary is required to make under the PAYE rules:
      1. an amount that an employer must subtract under the sections referred to in subsection (2)(b) to (d):
      2. the bringing of separate proceedings or separate treatment for the collection, recovery, or imposition of penalties in relation to an amount of a combined tax and earner-related payment.

        1. The sections referred to in subsection (1) are—

        2. sections 143, 143A, and 156 to 165 of the Tax Administration Act 1994:
          1. section 115 of the Accident Rehabilitation and Compensation Insurance Act 1992:
            1. section 285 of the Accident Insurance Act 1998:
              1. section 221 of the Accident Compensation Act 2001.

                Compare
                Notes
                • Section RA 22(2)(d): amended, on , by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).