Section MK 16 — Income Tax Act 2007: Private domestic workers

MK 16 Private domestic workers For the purposes of this subpart, a private domestic worker who is an employer under paragraph (c) of the definition of employer in section 4 of the KiwiSaver Act 2006 is treated as paying salary or wages to themselves in the capacity of employee. Defined in this Act: employee , private domestic worker , salary or wages Compare: 2004 No 35 s KJ 6(4) Section MK 16: added, on 1 April 2008, by section 132 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).