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Regulation 105 Recovery of tax from employee

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Any tax which is payable to the collector by any employee may be recovered in the manner provided by the Income Tax Acts.

(2)

Any tax which is payable to the collector under—

(a)

regulation 101(2), or

(b)

any further assessment made under regulation 103(9),

shall be payable within 14 days of the date on which the collector first makes application for its payment.