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Tax Administration Act 1994

Third-party providers - PAYE intermediaries

124J: Revocation of approval

You could also call this:

"When the Commissioner cancels approval to help with tax payments"

Illustration for Tax Administration Act 1994

The Commissioner can revoke your approval as a PAYE intermediary if you do not follow the PAYE rules or the ESCT rules. You must meet the requirements of section 124K to be a PAYE intermediary. If the Commissioner revokes your approval, they will notify you and any employer you work with, and the revocation will take effect at least 14 days later. If you are not a natural person and your company is put into liquidation or receivership, the Commissioner can revoke your approval. The Commissioner can also revoke your approval if you are a company and you are no longer registered in New Zealand. The Commissioner's decision to revoke your approval cannot be challenged. When the Commissioner revokes an approval under subsection (1), they must tell you and any employer you are a PAYE intermediary for, about the revocation and when it starts. You can find more information about this in section 124I. The Commissioner will make sure you know what is happening with your approval.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM2459372.

Topics:
Money and consumer rights > Taxes
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124I: Application for approval as PAYE intermediary, or

"Apply to help others with their PAYE tax payments"

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124K: Fitness of applicants, or

"Who can apply to be a PAYE intermediary?"

Part 7BThird-party providers
PAYE intermediaries

124JRevocation of approval

  1. The Commissioner may revoke an approval given under section 124I if the person—

  2. does not comply with the PAYE rules:
    1. does not comply with the ESCT rules when they have assumed an employer’s obligations under those rules:
      1. is no longer fit to be a PAYE intermediary because they do not meet the requirements of section 124K:
        1. when they are not a natural person, has been put into liquidation or receivership:
          1. when they are a company, is no longer registered in New Zealand.

            1. If the Commissioner revokes an approval under subsection (1), the Commissioner must notify the person, and any employer for whom the person is a PAYE intermediary, of the revocation and its effective date. The effective date must not be less than 14 days from the date of notification.

            2. A decision by the Commissioner under this section is not open to challenge.

            Compare
            Notes
            • Section 124J: inserted, as section 15E (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 124J: 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 124J(1): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
            • Section 124J(1)(c): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
            • Section 124J(2): amended (with effect on 1 April 2008), on , by section 246 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).