Section RD 12 — Income Tax Act 2007: Multiple payments of salary or wages

RD 12 Multiple payments of salary or wages When this section applies (1) This section applies when an employee receives more than 1 payment of salary or wages in a week or part of a week that ends on a Saturday. The employment may relate to 1 or more employment situations. When this section does not apply (2) This section does not apply— (a) when an employee leaves regular full-time employment before engaging in another regular full-time employment; or (b) to salary or wages from employment as a casual agricultural employee, election day worker, or non-resident seasonal worker. Treatment as 1 payment (3) The total amount of tax for all payments of salary or wages is the amount that would be required to be withheld if all the payments were treated as 1 payment made by 1 employer for the week. Defined in this Act: amount of tax , casual agricultural employee , election-day worker , employee , employer , employment , non-resident seasonal worker , pay , salary or wages Compare: 2004 No 35 s NC 10 Section RD 12(2)(b): substituted (with effect on 1 April 2009), on 6 October 2009, by section 508(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 12 list of defined terms non-resident seasonal worker : inserted (with effect on 1 April 2009), on 6 October 2009, by section 508(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).