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Income Tax Act 2007

General collection rules - Employment-related taxes - Paying amounts of tax

RD 23: Bonds given by employers of certain non-resident employees

You could also call this:

“Removed rule about employer bonds for some non-resident workers”

This section of the law used to talk about bonds that employers had to give when they hired certain non-resident employees. However, it has been removed from the law. You no longer need to worry about this rule because it doesn’t apply anymore. The government decided to take it out of the Income Tax Act 2007 on 1 April 2024.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519990.

Topics:
Money and consumer rights > Taxes
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RD 22: Providing employment income information to Commissioner, or

“Telling the tax department about money you earn from work”

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RD 24: Exemptions for non-resident contractors, or

“When non-resident contractors can avoid tax deductions from their payments”

Part R General collection rules
Employment-related taxes: Paying amounts of tax

RD 23Bonds given by employers of certain non-resident employees (Repealed)

    Notes
    • Section RD 23: repealed, on , by section 103 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).