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New Zealand law explained for everyone

Income Tax Act 2007

General collection rules - Intermediaries

RP 1: What this subpart does

You could also call this:

“ This subpart outlines the duties and rules for PAYE and tax pooling intermediaries ”

This part of the law explains what PAYE intermediaries and tax pooling intermediaries must do. These are people or companies that help with collecting and paying taxes. It tells you about their responsibilities for collecting and paying tax, and sharing information. The law also sets out the rules for how these intermediaries should manage their accounts. This is all part of the general rules for collecting taxes in New Zealand.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520499.

Topics:
Money and consumer rights > Taxes
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RP 2: PAYE intermediaries, or

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Part R General collection rules
Intermediaries

RP 1What this subpart does

  1. This subpart establishes the obligations of PAYE intermediaries and tax pooling intermediaries in relation to the collection and payment of tax and the provision of information, and sets out the requirements for the operation of their respective accounts.

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