Section RD 22 — Income Tax Act 2007: Returns for amounts of tax paid to Commissioner

RD 22 Returns for amounts of tax paid to Commissioner Paying amount withheld with returns (1) An employer or a PAYE intermediary who withholds an amount of tax from a PAYE income payment must pay the amount to the Commissioner under section RD 4 and provide an employer monthly schedule and a PAYE income payment form in relation to the amount. General rule (2) The employer or PAYE intermediary must provide the PAYE income payment form referred to in subsection (1) by— (a) the 20th day of the month in which they withhold an amount of tax for a PAYE income payment in a first payment period described in section RA 15(3) (Payment dates for interim and other tax payments): (b) the 5th day of the month following that in which they withhold an amount of tax for a PAYE income payment in a second payment period described in section RA 15(3) , or if the month is December, by the 15th day of January. Employer monthly schedule (2B) The employer or PAYE intermediary must provide the employer monthly schedule referred to in subsection (1) by the 5th day of the month following that in which they withhold an amount of tax for a PAYE income payment, or if the month is December, by the 15th day of January. Returns when gross amounts of tax are less than $500,000 (3) Despite subsections (2) and (2B), an employer who meets the requirements of subsection (3B) must provide the employer monthly schedule and the PAYE income payment form by the 20th day of the month following that in which an amount of tax is withheld. Requirements (3B) For the purposes of subsection (3), the employer must— (a) not be a new employer; and (b) have gross amounts of tax of less than $500,000 withheld under section RA 5(1)(a) and (c) (Tax obligations for employment-related taxes) for both— (i) PAYE income payments: (ii) employer's superannuation cash contributions. New employers (4) Despite subsections (2) and (2B), an employer who is a new employer must provide the employer monthly schedule and the PAYE income payment form by the 20th day of the month following that in which an amount of tax is withheld until their gross amounts of tax for PAYE income payments and employer's superannuation cash contributions payable for the tax year are more than $500,000. Thresholds (5) For the purposes of determining whether the threshold referred to in subsections (3) and (4) is reached, if the employer ends their business and starts a new business, or operates 2 or more businesses at the same time, all amounts of tax withheld must be aggregated. When business ended (6) In addition to the requirements of subsections (2) to (4), if the employer stops carrying on a business in relation to which an amount of tax for a PAYE income payment has been withheld, they must notify the Commissioner of the cessation by the 15th day of the second month following the month in which the business is ended. Single employer (7) For the purposes of subsections (3) and (4), the following are treated as 1 employer: (a) 2 or more companies if they were a group of companies at a time in the relevant tax year: (b) all partners in a partnership: (c) all persons in whom property has become vested, or to whom the control of property has passed in the case of— (i) an estate of a deceased person; or (ii) a trust; or (iii) a company in liquidation; or (iv) an assigned estate; or (v) another fiduciary relationship. Defined in this Act: amount of tax , business , Commissioner , company , employer , employer monthly schedule , employer's superannuation cash contribution , employer’s superannuation contribution , first payment period , gross , group of companies , liquidation , notify , pay , PAYE income payment , PAYE income payment form , PAYE intermediary , second payment period , tax withheld , tax year , Compare: 2004 No 35 s NC 15(1), (5), (6) Section RD 22 heading: substituted (with effect on 1 April 2008), on 6 October 2009, by section 514(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(1) heading: substituted (with effect on 1 April 2008), on 6 October 2009, by section 514(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(1): substituted (with effect on 1 April 2008), on 6 October 2009, by section 514(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(2): amended (with effect on 1 April 2008), on 21 December 2010 (applying for the 2008–09 and later income years), by section 127(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Section RD 22(2): amended (with effect on 1 April 2008), on 6 October 2009, by section 514(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(2B) heading: inserted (with effect on 1 April 2008), on 21 December 2010 (applying for the 2008–09 and later income years), by section 127(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Section RD 22(2B): inserted (with effect on 1 April 2008), on 21 December 2010 (applying for the 2008–09 and later income years), by section 127(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Section RD 22(3) heading: substituted (with effect on 1 April 2008), on 6 October 2009, by section 514(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(3) heading: amended (with effect on 1 April 2009), on 6 October 2009, by section 514(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(3) heading: amended, on 1 April 2009, by section 15(a) of the Taxation (Business Tax Measures) Act 2009 (2009 No 5). Section RD 22(3): substituted (with effect on 1 April 2008), on 6 October 2009, by section 514(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(3): amended (with effect on 1 April 2008), on 21 December 2010 (applying for the 2008–09 and later income years), by section 127(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Section RD 22(3): amended, on 1 April 2009, by section 15(b) of the Taxation (Business Tax Measures) Act 2009 (2009 No 5). Section RD 22(3B) heading: inserted (with effect on 1 April 2008), on 6 October 2009, by section 514(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(3B): inserted (with effect on 1 April 2008), on 6 October 2009, by section 514(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(3B)(b): amended (with effect on 1 April 2009), on 6 October 2009, by section 514(6) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(4): substituted (with effect on 1 April 2008), on 6 October 2009, by section 514(7) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(4): amended (with effect on 1 April 2008), on 21 December 2010 (applying for the 2008–09 and later income years), by section 127(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Section RD 22(4): amended (with effect on 1 April 2009), on 6 October 2009, by section 514(8) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22(4): amended, on 1 April 2009, by section 15(c) of the Taxation (Business Tax Measures) Act 2009 (2009 No 5). Section RD 22(6): substituted (with effect on 1 April 2008), on 6 October 2009, by section 514(9) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22 list of defined terms employer monthly schedule : inserted (with effect on 1 April 2008), on 6 October 2009, by section 514(10) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 22 list of defined terms employer's superannuation cash contribution : inserted (with effect on 1 April 2008), on 6 October 2009, by section 514(10) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).