Statute
Section RA 8 — Income Tax Act 2007: Liability of persons receiving payments or benefits
Text of the provision Official document
RA 8 Liability of persons receiving payments or benefits Despite sections RA 5 and RA 6 , a person receiving or deriving a payment or benefit in relation to which an amount of tax must be withheld or paid may be liable under this Part for payment of the tax. Defined in this Act: amount of tax , pay , tax , Compare: 2004 No 35 ss NC 16 , NE 2A(1), (2) , NF 3 , NG 12
Official source: legislation.govt.nz
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