Statute
Section RP 16 — Income Tax Act 2007: Obligations for employer’s superannuation contributions
Text of the provision Official document
RP 16 Obligations for employer’s superannuation contributions When section RP 11 applies, the PAYE intermediary assumes the obligations under the ESCT rules in relation to the employee and the pay period that the employer would have in the absence of section RP 2(1) . Defined in this Act: employee , employer , ESCT rules , pay period , PAYE intermediary , Compare: 2004 No 35 s NBA 5
Official source: legislation.govt.nz
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