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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:

"Bonds for non-resident employees: a repealed law"

Illustration for Income Tax Act 2007

You need to know that a law about bonds for non-resident employees was repealed. This law was called RD 23 and it was part of the Income Tax Act 2007. It was repealed on 1 April 2024 by the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023, which can be found on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS749768 legislation website.

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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.

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Money and consumer rights > TaxesWork and jobs > Worker rightsImmigration and citizenship > Visas
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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

"Special tax rules for workers from other countries"

Part RGeneral 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RD 23Bonds given by employers of certain non-resident employees (Repealed)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    • Section RD 23: repealed, on , by section 103 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).