Section HD 27 — Income Tax Act 2007: Employers

HD 27 Employers Employment of non-resident persons (1) An employer who employs a non-resident person with an income tax liability is treated as an agent in relation to the employment income derived in New Zealand by the non-resident person. If the person does not meet their income tax liability, the employer must withhold the amount of income tax payable from their employment income and pay it to the Commissioner on the person’s behalf. Employment by non-resident traders (2) A non-resident trader who employs a person in New Zealand is treated as an agent in relation to the person’s employment income. If the trader has an agent in New Zealand, the agent must meet the trader’s obligations under section HD 3 . Defined in this Act: agent , amount , Commissioner , employer , employment income , income tax , income tax liability , New Zealand , non-resident , non-resident trader , pay , Compare: 2004 No 35 ss HK 24(2) , HK 25