Part 2
Repayment obligations of borrowers
New Zealand-based borrowers' repayment obligations for salary or wages:
Matters of general application to salary or wage deductions
70PAYE rules apply to salary or wage deductions
Subject to Schedule 2,—
- the PAYE rules apply to salary or wage deductions; and
- every employer, PAYE intermediary, and borrower must comply with the PAYE rules to the extent to which those rules apply under this section.