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Part IV DEDUCTION OF REPAYMENTS BY EMPLOYERS

Original text. Later amendments are not shown.

  1. 27Interpretation
  2. 28Repayment of student loans by employees
  3. 29Amount of repayments
  4. 30Calculation of emoluments
  5. 31Earnings periods
  6. 32Multiple employers
  7. 33Intermediate employers
  8. 34Notice to employers
  9. 35Deduction of repayments
  10. 36Priority where other deductions required
  11. 37Deductions working sheet
  12. 38Certificate of repayments
  13. 39Payment of repayments deducted to the Inland Revenue
  14. 40Recovery of repayments deducted
  15. 41Interest on unpaid repayments
  16. 42Returns by employers
  17. 43Inspection of employer’s records
  18. 44Powers to obtain information
  19. 45Formal determination of repayments payable by employer
  20. 46Interest on unpaid repayments which have been formally determined
  21. 47Death of employer
  22. 48Succession to a business
  23. 49Payment by cheque
  24. 50Cessation of employment
  25. 51Penalties
  26. 52Collection and Recovery of Penalties