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RA 22: Limits on application of other provisions for purposes of PAYE rules
or “Special rules for combined tax and earner-related payments in PAYE”
You could also call this:

“Other tax rules apply to employer super contributions and non-resident withholding”

When it comes to the rules for ESCT (Employer Superannuation Contribution Tax) and NRWT (Non-Resident Withholding Tax), you need to know that certain parts of the Tax Administration Act 1994 apply. These parts are sections 167 and 169, but they’re used a bit differently for ESCT and NRWT.

When you’re reading these sections, you should think of them like this:

When they talk about ‘an amount of tax withheld’, it means ESCT or NRWT, depending on which one you’re dealing with.

When they mention an ‘employer’, it means anyone who has to withhold and pay ESCT or NRWT.

If you see something about ‘PAYE rules’, you should think of it as ESCT rules or NRWT rules instead.

These changes help make sure that the rules for ESCT and NRWT work properly, even though they were originally written for other types of taxes.

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Next up: RA 24: Application of other provisions for purposes of RSCT rules

or “How other tax rules apply to retirement scheme contributions”
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Part R General collection rules
General withholding and payment obligations

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

  1. For the purposes of the ESCT rules and the NRWT rules, sections 167 and 169 of the Tax Administration Act 1994 apply, modified as necessary, as if—

  2. a reference to an amount of tax withheld were a reference to ESCT or NRWT, as applicable:
    1. a reference to an employer were a reference to a person required to withhold and pay ESCT or NRWT, as applicable:
      1. a reference to the PAYE rules were a reference to the ESCT rules or the NRWT rules.

        1. Repealed
        Compare
        Notes
        • Section RA 23(2) heading: repealed (with effect on 1 April 2008), on , pursuant to section 495(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RA 23(2): repealed (with effect on 1 April 2008), on , by section 495(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RA 23 list of defined terms employer's superannuation contribution: repealed (with effect on 1 April 2008), on , by section 495(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).