This section of the law, called 'Subsidy claims', used to be part of the rules about PAYE intermediaries. PAYE intermediaries are people or companies that help employers manage their tax responsibilities. However, this section no longer exists in the law. It was removed on 1 April 2020. This means that the rules about subsidy claims for PAYE intermediaries have changed, and you would need to look at other parts of the law to find out what the current rules are.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520509.

Topics:

Money and consumer rights > Taxes

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

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

RP 6: Operation of PAYE intermediaries’ trust accounts, or

"How PAYE intermediaries manage trust accounts for employee pay and tax"

Part RGeneral collection rules
Intermediaries: Obligations and treatment of PAYE intermediaries

RP 5Subsidy claims (Repealed)

Notes

Section RP 5: repealed, on 1 April 2020, by section 238 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).