Section 233 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Levies payable to Corporation by self-employed person who ceases to derive earnings as such

233 Levies payable to Corporation by self-employed person who ceases to derive earnings as such (1) Every self-employed person who, during a tax year, ceases to derive earnings as a self-employed person must— (a) deliver to the Commissioner a statement of the person's earnings as a self-employed person for the tax year concerned, within the applicable time within which a return for that tax year is required to be furnished to the Commissioner under the Tax Administration Act 1994 ; and (b) pay to the Corporation, on or before the due date,— (i) the Earners' Account Residual levy, at the rate prescribed, to the extent that it applied to the person's earnings as a self-employed person in that tax year; and (ii) the Residual Claims levy, at the rate prescribed, to the extent that it applied to the person's earnings as a self-employed person in that tax year. (2) Every such self-employed person must also— (a) notify the Corporation of the fact that he or she has ceased deriving earnings as a self-employed person, and of the date of that cessation, in such manner and at such time as is required by the Corporation from time to time; and (b) on request from the Corporation, deliver to the Corporation a statement of the person's earnings as a self-employed person for the tax year concerned; and (c) pay to the Corporation, on or before the due date,— (i) the Work Account levy, at the rate prescribed, to the extent that it applied to the person's earnings as a self-employed person in that tax year; and (ii) the earner levy, at the rate prescribed, to the extent that it applied to the person's earnings as a self-employed person in that tax year. (3) [Repealed] Compare: SR 1999/196 r 20 The heading to section 233 was amended, as from 11 May 2005, by section 60(6) Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45) by omitting “ or private domestic worker ” . The heading to section 233 was amended, as from 1 July 2005, by section 43(1) Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45) by omitting “ Commissioner and ” . Subsection (1) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting “ a tax year ” for “ an income year ” Subsection (1) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting “ tax year ” for “ income year ” Subsection (1)(b) was amended, as from 1 July 2005, by section 43(2) Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45) by substituting “ Corporation ” for “ Commissioner ” . Subsection (2) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting “ tax year ” for “ income year ” Subsection (2)(c)(i) was amended, as from 1 April 2007, by section 13(1) Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8) by omitting “ Self-Employed ” . See sections 14 to 16 of that Act for the transitional provisions. Subsection (3) was repealed, as from 11 May 2005, by section 60(6) Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).