Section RF 6 — Income Tax Act 2007: When amounts of tax not withheld or partly withheld

RF 6 When amounts of tax not withheld or partly withheld Person as filing taxpayer (1) When a person is required under section RA 6(2) (Withholding and payment obligations for passive income) to withhold NRWT and does not withhold the full amount required under this Part, the person deriving the non-resident passive income is treated for this purpose as a filing taxpayer. When amount treated as dividend (1B) A person who derives non-resident passive income that is a dividend under section GB 1(3) (Arrangements involving dividend stripping) is treated as a filing taxpayer. Debt payable (2) The amount of tax referred to in subsection (1) as not withheld is a debt payable by the person to the Commissioner, and is treated as having become due under section RA 10 (When obligations not met). Non-cash dividends (3) Subsection (2) applies in relation to a non-cash dividend described in section RF 10 as if the amount equal to the amount of tax for the dividend were the amount payable. Commissioner’s powers to recover (4) In recovering the amount, the Commissioner may take the steps the Commissioner thinks fit in relation to the person in default or liable to pay, whether or not they are the same person. Defined in this Act: amount , amount of tax , Commissioner , filing taxpayer , non-cash dividend , non-resident passive income , NRWT , pay Compare: 2004 No 35 s NG 13 Section RF 6(1B) heading: inserted (with effect on 1 April 2008), on 7 December 2009, by section 113(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63). Section RF 6(1B): inserted (with effect on 1 April 2008), on 7 December 2009, by section 113(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).