Section RA 23 — Income Tax Act 2007: Application of other provisions for purposes of ESCT rules and NRWT rules

RA 23 Application of other provisions for purposes of ESCT rules and NRWT rules References (1) For the purposes of the ESCT rules and the NRWT rules, sections 167 and 169 of the Tax Administration Act 1994 apply, modified as necessary, as if— (a) a reference to an amount of tax withheld were a reference to ESCT or NRWT, as applicable: (b) a reference to an employer were a reference to a person required to withhold and pay ESCT or NRWT, as applicable: (c) a reference to the PAYE rules were a reference to the ESCT rules or the NRWT rules. Exclusion [Repealed] (2) [Repealed] Defined in this Act: amount of tax , employer , ESCT , ESCT rules , NRWT , NRWT rules , pay , PAYE rules , tax withheld Compare: 2004 No 35 ss NE 7 , NG 17(1) Section RA 23(2) heading: repealed (with effect on 1 April 2008), on 6 October 2009, pursuant to section 495(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RA 23(2): repealed (with effect on 1 April 2008), on 6 October 2009, by section 495(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RA 23 list of defined terms employer's superannuation contribution : repealed (with effect on 1 April 2008), on 6 October 2009, by section 495(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).