Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
RP 16: Obligations for employer’s superannuation contributions
or “PAYE intermediaries manage superannuation contribution tax duties for employers”
You could also call this:

“Using a third party to manage tax payments through a pooled account”

You can ask someone who manages a tax pooling account to act as a go-between for you and the Commissioner of Inland Revenue. This person is called a tax pooling intermediary. They can use money from the tax pooling account to pay an amount you owe, which is described in section RP 17B(2).

If you’re a company that’s part of a group of companies, this rule applies to all the companies in your group. This is true when money is put into a tax pooling account under section RP 18, and when that money is used or moved around under section RP 17B or section RP 19.

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 It might be out of date or be missing some parts.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

Next up: RP 17B: Tax pooling accounts and their use

or “How you can use money held in tax pooling accounts to pay different types of tax”
Next

Part R General collection rules
Intermediaries: PAYE intermediaries’ responsibilities

RP 17Tax pooling intermediaries

  1. A person (person A) may ask a person who maintains a tax pooling account to act as a tax pooling intermediary between person A and the Commissioner in using funds in the tax pooling account to satisfy a liability of person A to pay an amount referred to in section RP 17B(2).

  2. For the purposes of this section, if person A is a company in a group of companies, person A also includes the other companies that are in the group at the time—

  3. an amount is deposited in a tax pooling account under section RP 18; and
    1. as applicable,—
      1. is used or transferred under section RP 17B:
        1. is transferred under section RP 19.

        Compare
        Notes
        • Section RP 17: amended (with effect on 1 April 2009), on , by section 550 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RP 17(1) heading: inserted, on , by section 125(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section RP 17(1): replaced (with effect on 1 April 2019), on , by section 168(1) (and see section 168(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
        • Section RP 17(2) heading: added, on , by section 125(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section RP 17(2): added, on , by section 125(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section RP 17 list of defined terms amount: inserted, on , by section 125(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section RP 17 list of defined terms ask: inserted, on , by section 74 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
        • Section RP 17 list of defined terms company: inserted, on , by section 125(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section RP 17 list of defined terms group of companies: inserted, on , by section 125(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).