Section Sch50-“ 24O — Income Tax Act 2007: Certain information required from agricultural, horticultural, or viticultural employers

“ 24O Certain information required from agricultural, horticultural, or viticultural employers “ (1) This section applies when an agricultural, horticultural, or viticultural employer makes a schedular payment for work done or services rendered in a class set out in schedule 4, part C, clause 1(b) of the Income Tax Act 2007. “ (2) If the employer is required to provide an employer monthly schedule to the Commissioner for a particular period, and no amount of tax for the payment is required to be made because an exemption certificate or special tax rate certificate has been provided under section 24M or 24N, as applicable, the employer must include in the schedule the information set out in subsection (4). “ (3) If the employer is not required to provide an employer monthly schedule for a month, the employer must provide the information set out in subsection (4) in relation to the payment by the 20th day of the month following that in which the payment is made. “ (4) The information referred to in subsections (2) and (3) is— “ (a) the name and tax file number of the employer; and “ (b) the name of the person who received the payment; and “ (c) the tax file number of the person who received the payment if the employer has been supplied the number; and “ (d) the gross amount of the payment; and “ (e) the date of the payment; and “ (f) the number of an exemption certificate or special tax rate certificate provided to the person who received the payment if the employer has been supplied the number. “ Compare: SR 1979/259 regulation 12A, Income Tax (Withholding Payments) Regulations