RD 10BAmounts of tax for schedular payments

1. This section applies to determine the amount of tax for a schedular payment for the purposes of section RD 10(3)(a).

2. When the person making the schedular payment has been notified under section 24I of the Tax Administration Act 1994 of the payee’s name and tax file number, the person must withhold an amount of tax for the payment at—

3. the payee’s elected rate, for a payee, other than a payee referred to in paragraph (b), who chooses a tax rate under section 24F(3) of that Act:
4. the special tax rate set by the Commissioner, for a payee who has been provided with a special tax rate under section 24G of that Act:
5. in other cases, the applicable tax rate set out in schedule 4 (Standard rates of tax for schedular payments).

6. Despite subsection (2), if the person making the schedular payment has been notified of a rate under section 24F(4) of that Act, the person must use that rate in relation to the payment, subtracting the amount notified or the amount equal to the percentage prescribed, as applicable, and paying the amount to the Commissioner.

7. When the person making the schedular payment has not been notified of the payee’s name and tax file number under section 24I, the person must withhold an amount of tax for the payment that is—

8. for a payee that is a company that is non-resident, 20% of the amount of the payment:
9. in all other cases, 45% of the amount of the payment.

10. Despite subsections (2), (3), and (4), the tax rate, if the payee is a non-resident entertainer, is 0.20.