Section 10 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Earnings as an employee: payments to spouse or partner

10 Earnings as an employee: payments to spouse or partner (1) Earnings as an employee , in relation to any person and any tax year, does not include any amount paid to the person ( person A ) for services he or she performs for his or her spouse or partner ( person B ), as person B's employee or otherwise. (2) However, subsection (1) does not apply if person B, in order to calculate his or her income for the purposes of the Income Tax Act 2007, has made a written application for, and obtained, the Commissioner's consent to a deduction being made for any amounts paid by person B to person A for the services person A performs. (3) If subsection (2) applies, account must be taken of the following in determining person A's weekly earnings for as long as the Commissioner's consent relates to the services and to the amounts paid: (a) the services performed by person A after the date on which the Commissioner receives person B's application; and (b) any amounts paid after the date on which the Commissioner receives person B's application. (4) The Corporation may accept that there has been sufficient compliance with subsection (2) , and levies are payable accordingly, if— (a) person A provides services to person B; and (b) person B submits or has submitted a return of income to the Commissioner; and (c) person B shows the amounts paid to person A for such services in the return as an expense incurred in the production of income for the purposes of the Income Tax Act 2007; and (d) person A includes the amounts paid to him or her by person B for such services in a return of income submitted to the Commissioner; and (e) person A pays or has paid tax (if appropriate) on such amounts. Compare: 1998 No 114 s 18 The heading to section 10 was amended, as from 26 April 2005, by section 8(1) Injury Prevention, Rehabilitation, and Compensation Amendment Act 2005 (2005 No 12) by inserting the words “ or partner ” after the word “ spouse ” . Subsection (1) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ tax year ” for the words “ income year ” . Subsection (1) was amended, as from 26 April 2005, by section 8(1) Injury Prevention, Rehabilitation, and Compensation Amendment Act 2005 (2005 No 12) by inserting the words “ or partner ” after the word “ spouse ” . Section 10(2): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Subsection (2) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ Income Tax Act 2004 ” for the words “ Income Tax Act 1994 ” . Section 10(4)(c): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Subsection (4)(c) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ income for the purposes of the Income Tax Act 2004 ” for the words “ gross income for the purposes of the Income Tax Act 1994 ” .