Statute
Section RE 26 — Income Tax Act 2007: Payment by proxy
Text of the provision Official document
RE 26 Payment by proxy An RWT proxy who is required to withhold RWT in relation to a payment of resident passive income is treated as having withheld the amount from the payment at the time the payment is made. Defined in this Act: amount , pay , resident passive income , RWT , RWT proxy , Compare: 2004 No 35 s NF 4(9)
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →