Section 316 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Offences in relation to deductions

316 Offences in relation to deductions (1) Subject to subsection (5) , a person commits an offence against this Act who,— (a) being an employer, or a PAYE intermediary or a private domestic worker, knowingly does not make a deduction required to be made under section 221 ; or (b) knowingly applies or permits the application of the amount of a deduction made or deemed to be made under section 221 for any purpose other than in payment to the Corporation or an agent of the Corporation; or (c) knowingly provides altered, false, incomplete, or misleading information to the Corporation or any other person in respect of any matter or thing affecting a deduction required to be made under section 221 ; or (d) causes or attempts to cause any employer, any PAYE intermediary or a private domestic worker or other person to refrain from making a deduction required to be made under section 221 or to make a lesser deduction than the deduction required to be made under section 221 ; or (e) obtains or attempts to obtain, for the person's own advantage or benefit, credit with respect to, or a payment of, the whole or any part of the amount of a deduction made in accordance with section 221 from an amount included in the earnings of any other person. (2) A person may not be convicted of an offence under subsection (1)(a) if the person satisfies the court that the amount of the deduction required to be made under section 221 has been paid to the Corporation or an agent of the Corporation, and that the person's failure to make payment of the deduction within the prescribed time was due to illness, accident, or other cause beyond the person's control. (3) A person who commits an offence against subsection (1)(b) is liable, on each occasion the person is convicted, to imprisonment for a term not exceeding 5 years or a fine not exceeding $50,000. (4) A person who commits an offence against any of paragraphs (a) , (c) , (d) , and (e) of subsection (1) is liable,— (a) the first time the person is convicted in relation to a particular type of offence, to a fine not exceeding $25,000: (b) on every other occasion the person is convicted for the same type of offence, to a fine not exceeding $50,000. (5) No person may be convicted of an offence under this section in respect of any deduction required to be made on account of the levy payable under this Act (levy deduction) if the person is convicted of an offence under section 143A(1) of the Tax Administration Act 1994 in respect of any deduction required to be made under the PAYE rules, being a deduction which, if the levy deduction were a deduction on account of income tax for the purposes of the PAYE rules, would have included the amount of the levy deduction. (6) In this section, PAYE intermediary means a PAYE intermediary as defined in section YA 1 of the Income Tax Act 2007. Compare: 1998 No 114 s 382 Subsection (1)(a) was amended by section 168(1) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by inserting the words “ , or a PAYE intermediary ” after the words “ an employer ” with application to obligations that arise as from 1 April 2004. Subsection (1)(d) was amended by section 168(2) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by inserting the words “ , any PAYE intermediary ” after the words “ any employer ” with application to obligations that arise as from 1 April 2004. Subsection (6) was inserted by section 168(3) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) with application to obligations that arise as from 1 April 2004. Section 316(6): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Subsection (6) 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 ” .