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New Zealand law explained for everyone

Income Tax Act 2007

General collection rules - Employment-related taxes - Introductory provisions

RD 2: PAYE rules and their application

You could also call this:

“Rules for paying and receiving income tax through the PAYE system”

The PAYE rules are a set of laws that you need to know about. These rules include different parts of the law that talk about things like who needs to file tax returns, tax credits, and how PAYE works.

The PAYE rules apply to you if you pay someone or if you’re supposed to pay someone using PAYE. Sometimes, these rules also apply to the person who gets paid.

If you’re an employer and you pass away, the person who looks after your estate (called an executor or administrator) must finish any PAYE tasks that you didn’t complete.

The PAYE rules are made up of several different sections of the law. These include rules about filing taxes, getting tax credits, how PAYE works, and how PAYE intermediaries work. They also include some parts of another law called the Tax Administration Act 1994.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519938.

Topics:
Money and consumer rights > Taxes
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RD 1: What this subpart does, or

“This subpart outlines employer obligations for PAYE, FBT, and ESCT/RSCT rules”

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RD 3: PAYE income payments, or

“Payments subject to PAYE tax rules”

Part R General collection rules
Employment-related taxes: Introductory provisions

RD 2PAYE rules and their application

  1. The PAYE rules means—

  2. section BC 1 (Non-filing and filing taxpayers); and
    1. sections LA 6, LB 1, and LD 4 (which relate to tax credits); and
      1. sections RD 3 to RD 24; and
        1. sections RP 2 to RP 16 (which relate to PAYE intermediaries); and
          1. subparts 3C and 3D, sections 22AA, 124H to 124K, 124O to 124Q, 133, Part 9, sections 167 to 169, and schedules 4 and 5 of the Tax Administration Act 1994.

            1. The PAYE rules apply to a person who makes or is required to make a PAYE income payment and, in certain circumstances, to the person to whom the PAYE income payment is made.

            2. The executor or administrator of a deceased employer must complete any uncompleted PAYE obligations of the employer.

            Compare
            Notes
            • Section RD 2(1)(b): substituted, on , by section 502 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
            • Section RD 2(1)(e): replaced, on , by section 251(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
            • Section RD 2(1)(e): amended, on , by section 251(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).