RA 10 When obligations not met
When this section applies

(1)

This section applies when—

(a)

a person liable to withhold an amount of tax for a PAYE income payment, a residential land purchase amount, an employer’s superannuation cash contribution, a retirement scheme contribution, a payment of resident passive income, or a payment of non-resident passive income, does not withhold and pay the amount to the Commissioner; or

(b)

a person liable to pay an amount of tax to the Commissioner for a fringe benefit does not pay the amount; or

(c)

a vendor liable to pay an amount of RLWT does not pay the amount.

Debt payable to Commissioner

(2)

The amount is a debt payable to the Commissioner.

When payable

(3)

The amount is due to be paid to the Commissioner on the relevant due date after the end date for the original liability set out in section RA 15.

Premiums and levies

(4)

The amount includes a combined tax and earner-related payment.

Defined in this Act: amount, amount of tax, combined tax and earner-related payment, Commissioner, employer’s superannuation cash contribution, fringe benefit, non-resident passive income, pay, PAYE income payment, resident passive income, residential land purchase amount, RLWT

Compare: 2004 No 35 ss NC 5(2), NC 16, NC 20(1), ND 1, ND 1W(2), NE 5, NEB 4(1), NF 3, NF 4, NF 13, NG 12, NG 13

Section RA 10(1)(a): amended, on 1 July 2016, by section 47(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 10(1)(a): amended (with effect on 1 April 2008), on 6 October 2009, by section 491(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section RA 10(1)(a): amended, on 1 April 2008, by section 523(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section RA 10(1)(b): amended, on 1 July 2016, by section 47(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 10(1)(c): replaced, by section 47(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 10 list of defined terms employer’s superannuation cash contribution: inserted (with effect on 1 April 2008), on 6 October 2009, by section 491(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section RA 10 list of defined terms employer’s superannuation contribution: repealed (with effect on 1 April 2008), on 6 October 2009, by section 491(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section RA 10 list of defined terms FDP: repealed (with effect on 30 June 2009), on 6 October 2009, by section 491(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section RA 10 list of defined terms residential land purchase amount: inserted, on 1 July 2016, by section 47(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 10 list of defined terms RLWT: inserted, on 1 July 2016, by section 47(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section RA 10 compare note: amended, on 1 April 2008, by section 523(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).