Section RA 17 — Income Tax Act 2007: Payment date when RWT exemption certificate expires

RA 17 Payment date when RWT exemption certificate expires When this section applies (1) This section applies in relation to a month of a tax year when an RWT exemption certificate of a person expires. Payment to Commissioner (2) The person must pay to the Commissioner by the 20th day of the month following that in which the certificate expires the total amount of tax withheld by them to the extent to which the amount remains unpaid. Exclusion (3) This section does not apply if the person continues to be required to withhold RWT through the carrying on of a taxable activity. Defined in this Act: amount of tax , Commissioner , pay , RWT , RWT exemption certificate , tax withheld , tax year , taxable activity , Compare: 2004 No 35 s NF 4(6)