Section Sch4-5 — Injury Prevention, Rehabilitation, and Compensation Act 2001

5 In relation to an employee who is a private domestic worker, neither the employer of that employee nor a PAYE intermediary is obliged to make any deduction under section 221(1) from amounts paid or provided by the employer in respect of the employment of that employee as a private domestic worker; and section RD 4 of the Income Tax Act 2007 applies to that employee in respect of such amounts. Schedule 4 clause 5: amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Clause 5 was amended by section 169(4) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by substituting the words “ neither the employer of that employee nor a PAYE intermediary is ” for the words “ the employer of that employee is not ” with application to obligations that arise as from 1 April 2004. Clause 5 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ Income Tax Act 2004 ” for the words “ Income Tax Act 1994 ” .