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Technical tax area
Te wahi mo te take hangarau
New legislation - 2006: Orders in Council (2006)

Payroll subsidy rate set by regulation

The Income Tax (Payroll Subsidy) Regulations 2006 come into force on 1 October 2006 and provide the calculation of the payroll subsidy to be paid to listed payroll intermediaries under section NBB 6 of the Income Tax Act 2004.

The subsidy will be paid in respect of employers who contract the services of a listed payroll intermediary. The regulations set the payroll subsidy at $2 per employee per pay day.

The regulations were made by Order in Council on 19 June 006.

(Income Tax (Payroll Subsidy) Regulations 2006 (2006/159))

 

 


Date published: 11 Oct 2006

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