Part 2Repayment obligations of borrowers
Repayment obligations for New Zealand-based borrowers with income other than, or as well as, salary or wages
86Interim payments to be paid in same manner as provisional tax
Subject to Schedule 4,—
- interim payments for a borrower's end-of-year repayment obligation for a tax year are payable in the same manner as provisional tax; and
- a borrower must comply with the requirements of the provisional tax rules.
Compare
Notes
- Section 86: replaced (with effect on 1 April 2012 and applying for 2012–13 and later tax years), on , by section 14 of the Student Loan Scheme Amendment Act 2013 (2013 No 10).


