Section RA 22 — Income Tax Act 2007: Limits on application of other provisions for purposes of PAYE rules

RA 22 Limits on application of other provisions for purposes of PAYE rules Amounts not separated (1) For an amount of tax not withheld and paid to the Commissioner, the provisions listed in subsection (2) do not require— (a) the separate identification of the amounts of a combined tax and earner-related payment that are attributable to— (i) an amount of tax for a PAYE income payment that an employer or PAYE intermediary is required to make under the PAYE rules: (ii) an amount that an employer must subtract under the sections referred to in subsection (2)(b) to (d): (b) the bringing of separate proceedings or separate treatment for the collection, recovery, or imposition of penalties in relation to an amount of a combined tax and earner-related payment. Provisions (2) The sections referred to in subsection (1) are— (a) sections 143 , 143A , and 156 to 165 of the Tax Administration Act 1994: (b) section 115 of the Accident Rehabilitation and Compensation Insurance Act 1992: (c) section 285 of the Accident Insurance Act 1998: (d) section 221 of the Accident Compensation Act 2001. Defined in this Act: amount , amount of tax , combined tax and earner-related payment , Commissioner , employer , pay , PAYE income payment , PAYE intermediary , PAYE rules , Compare: 2004 No 35 s NC 20 Section RA 22(2)(d): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010, No 130).