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RA 6: Withholding and payment obligations for passive income
or “Rules for withholding tax on income from investments”
You could also call this:

“Rules for deducting and paying tax on retirement savings contributions”

If you put money into a retirement savings scheme, you need to take out some of that money and send it to the Commissioner. This money is called RSCT, which stands for retirement scheme contribution tax. You have to do this by certain dates. The rules for how much to take out and when to send it are explained in another part of the law called subpart RH.

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Next up: RA 6C: Withholding and payment obligations for residential land

or “Rules for paying tax when selling residential land”
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Part R General collection rules
General withholding and payment obligations

RA 6BWithholding and payment obligations for retirement scheme contributions

  1. A person who makes a contribution to a retirement savings scheme must withhold and pay RSCT for the contribution to the Commissioner under subpart RH (Withholding tax on retirement scheme contributions) by the due dates.

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Notes
  • Section RA 6B: inserted, on , by section 522 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).