Section RA 6B — Income Tax Act 2007: Withholding and payment obligations for retirement scheme contributions

RA 6B Withholding and payment obligations for retirement scheme contributions A person who makes a contribution to a retirement savings scheme must withhold and pay RSCT for the contribution to the Commissioner under subpart RH (Withholding tax on retirement scheme contributions) by the due dates. Defined in this Act: Commissioner , pay , retirement savings scheme , RSCT Compare: 2004 No 35 s NEB 1 Section RA 6B: inserted, on 1 April 2008, by section 522 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).