Accident Compensation Act 2001

  • Warning: Some amendments have not yet been incorporated
  • This version was replaced on 17 July 2018 to make corrections to sections 172(2)(b) and 298(3), and clauses 34(1), (2), 36(1), (2), 38(2)(a), (b), (c), 39(2)(a), (b), and (c) of Schedule 1 under section 25(1)(k) of the Legislation Act 2012.
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221 Collection of levies by deduction from employee earnings

(1)

For the purpose of enabling the collection of the levies payable under section 219 by instalments,—

(a)

when an employer or a PAYE intermediary for an employer makes a payment to an employee that is included in the earnings of the person as an employee of the employer, the employer or person must, at the time of making that payment, make a deduction in accordance with this section from that amount on account of the levy payable:

(b)

when a private domestic worker receives earnings that are earned in that person’s capacity as a private domestic worker, the private domestic worker must, at the time of receiving that payment, make a deduction in accordance with this section from that amount on account of the levy payable.

(2)

Schedule 4 applies to any deduction under subsection (1), and applies to private domestic workers with any necessary modifications.

(3)

In this section, PAYE intermediary means a PAYE intermediary as defined in section YA 1 of the Income Tax Act 2007.

Section 221(1): amended, on 3 March 2010, by section 32 of the Accident Compensation Amendment Act 2010 (2010 No 1).

Section 221(1)(a): amended, on 26 March 2003 (applying to obligations under the principal Act that arise on and after 1 April 2004), by section 167(1)(a) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 221(1)(a): amended, on 26 March 2003 (applying to obligations under the principal Act that arise on and after 1 April 2004), by section 167(1)(b) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 221(3): added, on 26 March 2003 (applying to obligations under the principal Act that arise on and after 1 April 2004), by section 167(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 221(3): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).