Section RD 19 — Income Tax Act 2007: Schedular payments to non-resident entertainers

RD 19 Schedular payments to non-resident entertainers When this section applies (1) This section applies when a non-resident entertainer derives income from an activity or performance connected with any of the activities or performances described in the definition of non-resident entertainer . Amounts withheld [Repealed] (2) [Repealed] Amounts not withheld (3) If the entertainer has received a schedular payment from which no amount of tax has been withheld, the entertainer must pay the amount of tax to the Commissioner by the 20th day of the month following that in which the payment was made, or by the date of their departure from New Zealand if that is earlier. Defined in this Act: amount , amount of tax , Commissioner , income , income tax liability , New Zealand , non-resident entertainer , pay , schedular payment , tax year , Compare: Income Tax (Withholding Payments) Regulations 1979, regulations 10, 11 Section RD 19(2) heading: repealed (with effect on 1 April 2008), on 6 October 2009, pursuant to section 513 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 19(2): repealed (with effect on 1 April 2008), on 6 October 2009, by section 513 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).