RH 1RSCT rules and their application

1. The RSCT rules means—

2. this subpart; and
3. section BE 1(5B) (Withholding liabilities); and
4. section CX 50B (Contributions to retirement savings schemes); and
5. section LB 6 (Tax credits for RSCT); and
6. section LE 7B (Credit of RSCT for imputation credit); and
7. section LO 2B (Credit of RSCT for Maori authority credit); and
8. section MB 1(5B) (Adjustments for calculation of family scheme income); and
9. section MB 6 (Treatment of distributions from retirement savings schemes); and
10. schedule 1, part D, clause 7; and
11. sections 28C and 48B and Part 9 of the Tax Administration Act 1994.

12. The RSCT rules apply to a retirement scheme contributor who makes a retirement scheme contribution.