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Income Tax Act 2007

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

RP 4: Payment of subsidies to certain PAYE intermediaries

You could also call this:

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

This part of the law used to talk about paying subsidies to certain PAYE intermediaries. PAYE stands for ‘Pay As You Earn’, which is a way of paying income tax. However, as of 1 April 2020, this section has been removed from the law. This means it no longer applies and you don’t need to worry about it anymore. If you want to know more about PAYE intermediaries, you might need to look at other parts of the Income Tax Act 2007 or ask a tax expert for help.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520507.

Topics:
Money and consumer rights > Taxes
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“Rules for PAYE tax collection helpers have been removed”

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“Rules for PAYE intermediary subsidy claims no longer apply”

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

RP 4Payment of subsidies to certain PAYE intermediaries (Repealed)

    Notes
    • Section RP 4: repealed, on , by section 238 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).