Section 245 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Agent to whom levies may be paid

245 Agent to whom levies may be paid (1) If the Corporation so requires, a person must pay levies (or any part of any levy) payable under this Act to the Commissioner as agent for the Corporation. (2) The Commissioner must, after deducting any agreed collection fee, pay the balance of levies to the Corporation not later than the end of the month following the month in which those levies are received. (3) The Commissioner must, after deducting any agreed collection fee, pay to the Corporation, at intervals agreed between the Commissioner and the Corporation, penalties payable in respect of combined tax and earner levy deductions as is estimated by the Commissioner to be attributable to earner levy deductions. (4) If the Commissioner is acting as agent for the Corporation under this section, the provisions of the Tax Administration Act 1994 , so far as they are applicable, apply as if— (a) this Act were 1 of the Inland Revenue Acts and the levy were a tax or duty under 1 of the Inland Revenue Acts; and (b) every offence under the Tax Administration Act 1994 were an offence against this Act. (5) This section does not prevent the Corporation from using any other agent for the purposes of levy collection. Compare: 1998 No 114 s 316