Section RA 1 — Income Tax Act 2007: What this Part does

RA 1 What this Part does This Part provides the rules to require a person to pay to the Commissioner interim and terminal payments of tax and other amounts payable under the Inland Revenue Acts. The Part provides for— (a) a person’s general withholding and payment obligations; and (b) the payment of terminal tax, see subpart RB ; and (c) the payment of provisional tax, see subpart RC ; and (d) the payment of the following employment-related taxes, see subpart RD : (i) pay-as-you-earn (PAYE): (ii) fringe benefit tax (FBT): (iii) employer’s superannuation contribution tax (ESCT); and (e) the payment of resident withholding tax (RWT), see subpart RE ; and (f) the payment of non-resident withholding tax (NRWT), see subpart RF ; and (g) [Repealed] (gb) the payment of retirement scheme contribution tax (RSCT), see subpart RH; and (h) the treatment of refunds by the Commissioner, see subpart RM ; and (i) the use of intermediaries in the tax system, see subpart RP . Defined in this Act: amount , Commissioner , employer’s superannuation contribution , ESCT , FBT , fringe benefit tax , Inland Revenue Acts , intermediary , NRWT , pay , PAYE , provisional tax , retirement scheme contribution , RSCT , RWT , tax , terminal tax Section RA 1(g): repealed (with effect on 30 June 2009), on 6 October 2009, by section 488(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RA 1(gb): inserted, on 1 April 2008, by section 521(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section RA 1 list of defined terms FDP : repealed (with effect on 30 June 2009), on 6 October 2009, by section 488(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RA 1 list of defined terms retirement scheme contribution : inserted, on 1 April 2008, by section 521(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section RA 1 list of defined terms RSCT : inserted, on 1 April 2008, by section 521(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).