Section HD 1 — Income Tax Act 2007: What this subpart does

HD 1 What this subpart does When this subpart applies (1) This subpart sets out the circumstances in which a person is treated for the purposes of this Act and the Tax Administration Act 1994 as an agent of another person in relation to the tax obligations of that other person. Provisions relating to agents (2) The following provisions in other subparts of this Act set up certain agency relationships for income tax purposes, or provide certain tax consequences and requirements of an agency relationship: (a) section EY 49(5) (Non-resident life insurer becoming resident): (b) sections FM 34(2) (Nominated companies): (c) sections FN 6(3) (Nominated companies): (d) section HA 8 (Shareholders’ personal liability): (e) section HC 29(3) (Settlors’ liability to income tax): (f) section HC 32 (Liability of trustee as agent): (g) section LB 2 (Tax credits for provisional tax payments): (h) section RA 9 (Treatment of amounts withheld as received): (i) sections RE 4 , RE 5 , and RE 7 to RE 9 (which relate to requirements for agents or trustees to pay RWT): (j) section RE 22 (When payment treated as non-resident passive income): (k) section RF 4 (Non-resident passive income received by agents and others): (l) section YA 1 (Definitions), the definition of offered or entered into in New Zealand . Defined in this Act: agent , income tax , offered or entered into in New Zealand , tax , Compare: 2004 No 35 s HK 1(1)