Section Sch4-19 — Injury Prevention, Rehabilitation, and Compensation Act 2001

19 If a person with earnings as an employee is not required to furnish a return of income or an income statement under the Tax Administration Act 1994 , and does not in fact do so,— (a) the amount of the earner levy and Earners' Account Residual levy payable under clause 16 is to be treated as equal to the total of the deductions required to be made (if any) from those earnings by the person's employer or by a PAYE intermediary under section 221 ; and (b) the person need not deliver a statement of earnings as an employee under clause 16 . Clause 19(a) was amended by section 169(10) 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 “ the person's employer ” with application to obligations that arise as from 1 April 2004.