Section RP 3 — Income Tax Act 2007: Requirements for listed PAYE intermediaries

RP 3 Requirements for listed PAYE intermediaries For a period in which a person remains a listed PAYE intermediary, they must— (a) continue to qualify under section 15D of the Tax Administration Act 1994 as a PAYE intermediary; and (b) meet all the obligations under this subpart of a PAYE intermediary; and (c) continue to meet the requirements of section 15F of the Tax Administration Act 1994; and (d) operate technology systems to enable them to return by electronic means a subsidy claim form that contains a correct calculation of the amount of a subsidy under section RP 5 and section 15M of the Tax Administration Act 1994. Defined in this Act: amount , listed PAYE intermediary , PAYE intermediary , subsidy claim form , Compare: 2004 No 35 s NBB 3