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Tax Administration Act 1994

Third-party providers - PAYE intermediaries

124H: PAYE intermediaries

You could also call this:

"Helping with PAYE payments for others"

Illustration for Tax Administration Act 1994

You can apply to become a PAYE intermediary if you meet the requirements of section 124K. You apply to the Commissioner under section 124I for approval. You need to follow the rules to become a PAYE intermediary.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM2459370.

Topics:
Money and consumer rights > Taxes
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124G: Refusal, removal, or disallowance of status of tax agents, representatives, and nominated persons, or

"When the Commissioner can stop someone being a tax agent"

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124I: Application for approval as PAYE intermediary, or

"Apply to help others with their PAYE tax payments"

Part 7BThird-party providers
PAYE intermediaries

124HPAYE intermediaries

  1. A person who meets the requirements of section 124K may apply under section 124I to the Commissioner for approval to become a PAYE intermediary.

  2. Repealed
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Notes
  • Section 124H: inserted, as section 15C (with effect on 1 April 2008), on (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Section 124H: renumbered, on , by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section 124H heading: replaced, on , by section 85(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section 124H(1): amended, on , by section 85(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section 124H(2): repealed, on , by section 85(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).