Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

General collection rules - Intermediaries - Obligations and treatment of PAYE intermediaries

RP 3: Requirements for listed PAYE intermediaries

You could also call this:

“Rules for PAYE tax collection helpers have been removed”

You don’t need to know about the requirements for listed PAYE intermediaries anymore. This part of the law was removed on 1 April 2020. PAYE stands for “Pay As You Earn” and is a way to collect income tax. An intermediary is someone who helps with this process. But now, the rules about these helpers are no longer part of the Income Tax Act 2007.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520505.

Topics:
Money and consumer rights > Taxes
Previous

RP 2: PAYE intermediaries, or

“Rules for using someone to handle your PAYE and ESCT duties”

Next

RP 4: Payment of subsidies to certain PAYE intermediaries, or

“This section about paying subsidies to some PAYE helpers no longer applies”

Part R General collection rules
Intermediaries: Obligations and treatment of PAYE intermediaries

RP 3Requirements for listed PAYE intermediaries (Repealed)

    Notes
    • Section RP 3: repealed, on , by section 236 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).