Section Sch4-10 — Injury Prevention, Rehabilitation, and Compensation Act 2001

10 Except to the extent specified in clause 11 , the following Parts of the Tax Administration Act 1994 ( those provisions ) apply to earner levies payable under section 219 , namely,— (a) Part 7 —interest (but subject to section 157A of the Tax Administration Act 1994 ); and (b) Part 9 —insofar as the Part applies to establishing late payment and shortfall penalties (but subject to section 157A of the Tax Administration Act 1994 ); and (c) Part 10 —recoveries; and (d) Part 11 —insofar as the Part provides rights of remission, relief, and refunds in respect of interest, and late payment penalties and shortfall penalties,— and as if they were set out in full in this Act, but with— (e) references in those provisions to tax laws being replaced by references to this Act and regulations or determinations of the Corporation or its agent made under it; and (f) references in those provisions to taxpayers being replaced by references to earners; and (g) references in those provisions to the Commissioner being replaced by references to the Corporation or an agent of the Corporation; and (h) references in those provisions to tax positions being replaced by references to positions a person may take under this Act in relation to liabilities to pay an amount of levy or to deduct or withhold an amount of levy; and (i) references in those provisions to tax, tax payable, unpaid tax, and overpaid tax being replaced by references to levies, levies payable, unpaid levies, and overpaid levies; and (j) references in those provisions to tax liabilities or obligations to deduct and account for, or pay, amounts of tax being replaced by references to liabilities or obligations to deduct or account for, or pay, amounts of levies or penalties in respect of levies under this Act; and (k) references in those provisions to penalties in respect of tax obligations being replaced by references to penalties in respect of obligations under this Act; and (l) references in those provisions to assessments made under the Tax Administration Act 1994 being replaced by references to determinations made under this Act; and (m) the dates by which levies and penalties are to be paid to the Corporation or its agent under this Act being the due dates for the purposes of those provisions; and (n) such other changes as are necessary to give effect to this schedule being deemed to have been effected.