Statute
Section HD 4 — Income Tax Act 2007: Treatment of principals
Text of the provision Official document
HD 4 Treatment of principals Despite section HD 3 ,— (a) a principal remains liable for their tax obligations, and is not released from them merely through the existence of the agency; and (b) if the Commissioner agrees, the principal and the agent may decide that the principal is to undertake the duties set out in section HD 3(2) . Defined in this Act: agent , Commissioner , tax , Compare: 2004 No 35 s HK 3(1), (1A)
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →