New Zealand Acts

TAXATION (KIWISAVER) ACT 2007 - SECT 34

34 How to opt out

1 The following is added to section 17 :

6 For the purposes of sections 17 to 20 , a PAYE intermediary (within the meaning of section OB 1 of the Income Tax Act 2004 ) acting under subpart NBA of that Act is treated as an employer.

2 Section 17(6), as inserted by subsection (1) , is replaced by the following:

6 For the purposes of sections 17 to 20 , a PAYE intermediary (within the meaning of section YA 1 of the Income Tax Act 2007 ) acting under sections RP 2 and RP 6 to RP 16 of that Act is treated as an employer.