Section Sch4-17 — Injury Prevention, Rehabilitation, and Compensation Act 2001

17 The amount of any levy payable under this Act and clause 16 must have credited towards it the sum of the deductions (excluding any penalty charged or imposed under clause 10 of Schedule 5 of the Accident Insurance Act 1998) made by an employer of the employee or by a PAYE intermediary under section 221 of this Act on account of that levy. Clause 17 was amended by section 169(8) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by inserting the words “ or by a PAYE intermediary ” after the words “ an employer of the employee ” with application to obligations that arise as from 1 April 2004.