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Tax Administration Act 1994

Remission, relief, and refunds

185B: Application of particular provisions in this Part to PAYE intermediaries

You could also call this:

"Rules for PAYE intermediaries, like taxpayers, are explained here."

Illustration for Tax Administration Act 1994

You are a PAYE intermediary. Some rules apply to you like they apply to taxpayers. These rules are in section 183A, sections 183C, 183D to 183F, 183H, 183I, 184A, and 184B. When these rules talk about taxpayers, they are talking about you. Another rule, section 183G, also applies to you, but with some changes. In section 183G, when it talks about taxpayers, it is talking about you, and it ignores a certain part.

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Topics:
Money and consumer rights > Taxes
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185: Payment out of Crown Bank Account, or

"Getting your refund from the government's bank account"

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185C: Establishment of Listed PAYE Intermediary Bank Account, or

"Setting up a special bank account for paying taxes"

Part 11Remission, relief, and refunds

185BApplication of particular provisions in this Part to PAYE intermediaries

  1. Section 183A applies to a PAYE intermediary as if the references to a taxpayer in subsections (1A) and (3) were references to a PAYE intermediary.

  2. Sections 183C, 183D to 183F, 183H, 183I, 184A and 184B apply to a PAYE intermediary as if the references to a taxpayer were read as references to a PAYE intermediary.

  3. Section 183G applies to a PAYE intermediary as if—

  4. the references to a taxpayer were read as references to a PAYE intermediary; and
    1. paragraph (d) had not been enacted.

      Notes
      • Section 185B: inserted, on (applying for pay periods beginning on and after 1 April 2004), by section 150(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).