Section RD 71 — Income Tax Act 2007: Amounts of tax treated as paid to and received by superannuation funds

RD 71 Amounts of tax treated as paid to and received by superannuation funds In determining whether an employer or a person has met their obligation to pay a contribution to a superannuation fund— (a) the employer, the person, or their PAYE intermediary is treated as having paid to the superannuation fund an amount of tax withheld under the ESCT rules or the PAYE rules, if applicable; and (b) the fund is treated as having received the amount referred to under paragraph (a); and (c) the payment referred to in paragraph (a) and the receipt referred to in paragraph (b) are treated as having occurred when the superannuation fund received the employer's superannuation cash contribution. Defined in this Act: amount of tax , employer , employer's superannuation cash contribution , ESCT rules , pay , PAYE intermediary , PAYE rules , superannuation fund Compare: 2004 No 35 s NE 6 Section RD 71: amended (with effect on 1 April 2008), on 2 November 2012, by section 145(1)(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88). Section RD 71(a): amended (with effect on 1 April 2008), on 2 November 2012, by section 145(1)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88). Section RD 71(a): amended (with effect on 1 April 2008), on 6 October 2009, by section 524(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 71(c): substituted (with effect on 1 April 2008), on 6 October 2009, by section 524(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 71 list of defined terms employer's superannuation cash contribution : inserted (with effect on 1 April 2008), on 6 October 2009, by section 524(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 71 list of defined terms employer's superannuation contribution : repealed (with effect on 1 April 2008), on 6 October 2009, by section 524(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).