Section Sch4-18 — Injury Prevention, Rehabilitation, and Compensation Act 2001

18 If the sum of the levy deductions from a person's earnings as an employee on account of the earner levy and Earners' Account Residual levy payable by the person exceeds the amount of the earner levy or Earners' Account Residual levy payable on the specified maximum of the levy, the Corporation or its agent must refund the excess to the employee. Clause 18 was amended by section 169(9)(a) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by omitting the words “ made by 1 or more employers ” with application to obligations that arise as from 1 April 2004. Clause 18 was amended by section 169(9)(b) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by inserting the words “ or its agent ” after the words “ the Corporation ” with application to obligations that arise as from 1 April 2004.