Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Fringe benefits

51: RWT withholding reconciliation statements

You could also call this:

"Old law about checking tax withheld from investments is no longer used."

Illustration for Tax Administration Act 1994

You need to know that section 51 of the Tax Administration Act 1994 was repealed. This means it is no longer part of the law. It was repealed on 1 April 2020 by section 320 of the Taxation Act.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351555.

Topics:
Money and consumer rights > Taxes
Previous

50: Statement of payment of RWT, or

"What is a Statement of Payment of RWT?"

Next

52: Disclosure of interest payments when no requirement to withhold RWT, or

"Telling others about interest payments when tax isn't held back"

Part 3Information, record-keeping, and returns
Returns: Fringe benefits

51RWT withholding reconciliation statements (Repealed)

    Notes
    • Section 51: repealed, on , by section 320 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).