Section Sch4-1 — Injury Prevention, Rehabilitation, and Compensation Act 2001

1 Subject to this schedule, the PAYE rules of the Income Tax Act 2007 (the PAYE rules ) apply, with all necessary modifications, with respect to— (a) any amount included in the earnings as an employee of an employer as if such amount were a PAYE income payment (or, as the case may require, salary or wages under section RD 5 of the Income Tax Act 2007) of the employee for the purposes of the PAYE rules; and (b) the levy payable by any employee under this Act as if such levy were income tax; and (c) the deduction required to be made under section 221 as if such deduction were an amount of tax, amount of tax is— (i) on account of income tax; and (ii) made or required to be made for the purposes of the PAYE rules; and (d) any employer under this Act as if such employer were an employer for the purposes of the PAYE rules; and (db) a PAYE intermediary as defined in section YA 1 of the Income Tax Act 2007; and (e) any employee under this Act as if such employee were an employee for the purposes of the PAYE rules;— and every employer, PAYE intermediary, and employee must comply with the requirements of the PAYE rules, to the extent to which the PAYE rules apply by virtue of this schedule. Schedule 4 clause 1: amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Clause 1 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 ” . Clause 1 was amended by section 169(2) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by inserting the words “ , PAYE intermediary, ” after the words “ every employer ” with application to obligations that arise as from 1 April 2004. Schedule 4 clause 1(a): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Schedule 4 clause 1(c): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Paragraph (db) was inserted by section 169(1) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) with application to obligations that arise as from 1 April 2004. Schedule 4 clause 1(db): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).