Section RP 13 — Income Tax Act 2007: General responsibilities of PAYE intermediaries

RP 13 General responsibilities of PAYE intermediaries When this section applies (1) This section applies when a PAYE intermediary assumes the PAYE and ESCT obligations in relation to an employee and a pay period that an employer would have under those rules in the absence of section RP 2(1) . No liability as employer (2) The PAYE intermediary does not become liable as an employer for the payment to the employee of the salary or wages for the pay period, or for the payment of an employer's superannuation cash contribution made on behalf of the employee. Defined in this Act: employee , employer , employer's superannuation cash contribution , ESCT , pay , pay period , PAYE , PAYE intermediary , salary or wages Compare: 2004 No 35 s NBA 5(1), (2) Section RP 13(2): amended (with effect on 1 April 2008), on 6 October 2009, by section 548(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RP 13 list of defined terms employer's superannuation cash contribution : inserted (with effect on 1 April 2008), on 6 October 2009, by section 548(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RP 13 list of defined terms employer's superannuation contribution : repealed (with effect on 1 April 2008), on 6 October 2009, by section 548(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).