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Income Tax Act 2007

General collection rules - Employment-related taxes - Calculating amounts of tax

RD 71B: Obligations of cross-border employees when amounts of tax not paid

You could also call this:

“Cross-border employees' tax responsibilities for superannuation contributions”

If you are a cross-border employee working in New Zealand, this law applies when your employer makes a superannuation contribution for you. If you and your employer agree that you will handle the tax matters, you need to do two things. First, you must provide the required information as stated in section 23I of the Tax Administration Act 1994. Your employer should give you any information you don’t have. Second, you must pay the tax as if you were the employer. However, you don’t have to pay the tax if you’re exempt from it.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS851122.

Topics:
Money and consumer rights > Taxes
Money and consumer rights > Savings and retirement
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RD 71: Amounts of tax treated as paid to and received by superannuation funds, or

“Tax rules for superannuation fund payments and contributions”

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RD 72: Recovery of tax paid by superannuation funds, or

“This rule about getting back tax from super funds no longer applies”

Part R General collection rules
Employment-related taxes: Calculating amounts of tax

RD 71BObligations of cross-border employees when amounts of tax not paid

  1. This section applies when an employer or person makes an employer’s superannuation cash contribution or an employer’s contribution to a foreign superannuation scheme for a cross-border employee that relates to a period during which the employee is providing employment services in New Zealand.

  2. If the employer and employee agree and record in a document that the employee is liable for employment-related tax obligations, then the employee must—

  3. provide the relevant information required under section 23I of the Tax Administration Act 1994. The employer must provide the employee with the relevant information that the employee does not have; and
    1. pay the amount of the tax, as if an employer.

      1. Subsection (2)(b) does not apply if the employee is exempt from paying the amount of tax.

      Notes
      • Section RD 71B: inserted, on , by section 107 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).