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Technical tax area
Te wahi mo te take hangarau
Public rulings 2006

Employment Court awards for lost wages or other remuneration - employers' liability to make tax deductions

Ruling Number: BR Pub 06/06

This ruling replaces public ruling BR Pub 01/06. This new ruling is essentially the same as the previous ruling but has been updated and applies the Income Tax Act 2004 rather than the Income Tax Act 1994 provisions. The changes between the provisions of the 1994 and 2004 Acts affecting this ruling do not affect the conclusions previously reached.

Ruling applies from: 1 October 2005 for an indefinite period

BR Pub 06/06 - RTF format (183kb | 18 pages)
BR Pub 06/06 - PDF format (174kb | 18 pages)


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Date published: 18 Jan 2007

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