Section Sch4-16 — Injury Prevention, Rehabilitation, and Compensation Act 2001

16 Except as provided in clause 19 , every person who has earnings as an employee in a tax year and is subject to the provisions of the Tax Administration Act 1994 as it relates to income statements or the requirements to furnish a return of income must— (a) deliver to the Commissioner a statement of the person's earnings as an employee for the tax year, within the applicable time within which the return, income statement, or other relevant information is required under the Tax Administration Act 1994 to be furnished to the Commissioner; and (b) pay to the Commissioner, on or before the due date,— (i) an earner levy, at the rate prescribed, on such earnings as do not exceed the specified maximum; and (ii) an Earners' Account Residual levy, at the rate prescribed, on such earnings as do not exceed the specified maximum. Clause 16 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ a tax year ” for the words “ an income year ” . Clause 16 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ tax year ” for the words “ income year ” .