Income Tax (Withholding Payments) Amendment Regulations 2005

  • revoked
  • Income Tax (Withholding Payments) Amendment Regulations 2005: revoked, on 1 April 2008, pursuant to section ZA 1(1) of the Income Tax Act 2007 (2007 No 97).

Reprint
as at 1 April 2008

Income Tax (Withholding Payments) Amendment Regulations 2005

(SR 2005/253)

  • Income Tax (Withholding Payments) Amendment Regulations 2005: revoked, on 1 April 2008, pursuant to section ZA 1(1) of the Income Tax Act 2007 (2007 No 97).


Note

Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this eprint.

A general outline of these changes is set out in the notes at the end of this eprint, together with other explanatory material about this eprint.

These regulations are administered in the Inland Revenue Department.


Pursuant to section NC 21 of the Income Tax Act 2004 and sections 224 and 225 of the Tax Administration Act 1994, Her Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.

1 Title
2 Commencement
  • These regulations come into force on 1 April 2006.

3 Interpretation
  • (1) Regulation 2(1) of the principal regulations is amended by inserting, after the definition of specified activity, the following definition:

    specified agricultural, horticultural, or viticultural company means a company that carries on a business that comprises or includes performing any work or rendering any service specified in clause 4A of Part A of the Schedule.

    (2) Subclause (1) applies to payments made on or after 1 April 2006.

4 Payments declared to be withholding payments
  • (1) Regulation 4(2)(b) of the principal regulations is amended by adding the words or a specified agricultural, horticultural, or viticultural company.

    (2) Subclause (1) applies to payments made on or after 1 April 2006.

5 New regulation 12A inserted
  • (1) The principal regulations are amended by inserting, after regulation 12, the following regulation:

    12A Agricultural, horticultural, or viticultural employers must provide certain information
    • (1) If an employer is required to deliver to the Commissioner an employer monthly schedule for a particular period and the employer makes, during that period, a relevant payment in relation to which a tax deduction is not required to be made by virtue of a certificate issued under regulation 5 or regulation 6A, the employer must include in the employer monthly schedule the information set out in subclause (3) in relation to the relevant payment.

      (2) If an employer is not required to deliver to the Commissioner an employer monthly schedule for a particular month and the employer makes a relevant payment during that month, the employer must provide to the Commissioner the information set out in subclause (3) in relation to the relevant payment not later than the 20th of the month following the month in which the employer made the relevant payment.

      (3) For the purposes of subclauses (1) and (2), the information that must be provided is—

      • (a) the name and tax file number of the employer; and

      • (b) the name of the person that received the payment; and

      • (c) if supplied to the employer, the tax file number of the person that received the payment; and

      • (d) the gross amount of the payment; and

      • (e) the date that the payment was made; and

      • (f) if supplied to the employer, the number of any certificate issued under regulation 5 or regulation 6A to the person that received the payment (unless the certificate is no longer in force).

      (4) For the purposes of this regulation, relevant payment means a payment for work done or services rendered within the class specified in clause 4A of Part A of the Schedule.

    (2) Subclause (1) applies to payments made on or after 1 April 2006.

6 Schedule amended
  • (1) The Schedule of the principal regulations is amended by inserting in Part A, after clause 4, the following clause:

    4APayments for agricultural, horticultural, or viticultural work done, or services rendered, on or in connection with land used or intended to be used for agriculture, horticulture, or viticulture (including the supply of labour), being work or services of the nature of any of the following:
     (a)the pruning of fruit trees or vines: 
     (b)the thinning of fruit trees or vines: 
     (c)the picking of fruit or grapes: 
     (d)the packing of fruit or grapes15c per $1

    (2) Subclause (1) applies to payments made on or after 1 April 2006.

Diane Morcom,

Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 April 2006, amend the Income Tax (Withholding Payments) Regulations 1979 to provide that payments made to companies engaged in pruning, thinning, picking, or packing activities in the agricultural, horticultural, or viticultural industries are withholding payments for the purposes of the PAYE rules.

These regulations also provide a new class of withholding payments for contractors that provide pruning, thinning, picking, or packing services in the agricultural, horticultural, or viticultural industries. The rate of tax deduction is 15 cents per $1.

Certain information relating to payments specified in the new class must be provided to the Commissioner of Inland Revenue either in an employer monthly schedule or not later than the 20th of the month following the month in which the employer made the payment.


Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 1 September 2005.


Contents

  • 1General

  • 2About this eprint

  • 3List of amendments incorporated in this eprint (most recent first)


Notes
1 General
  • This is an eprint of the Income Tax (Withholding Payments) Amendment Regulations 2005. It incorporates all the amendments to the Income Tax (Withholding Payments) Amendment Regulations 2005 as at 1 April 2008. The list of amendments at the end of these notes specifies all the amendments incorporated into this eprint since 4 September 2007. Relevant provisions of any amending enactments that contain transitional, savings, or application provisions are also included, after the Principal enactment, in chronological order.

2 About this eprint
  • This eprint has not been officialised. For more information about officialisation, please see "Making online legislation official" under "Status of legislation on this site" in the About section of this website.

3 List of amendments incorporated in this eprint (most recent first)

  • 1 SR 1979/259