Income Tax Act 2007

975 Statements about deduction of income tax

(1) Subsection (2) applies if a person makes a payment from which a sum representing income tax must be deducted under any provision of Chapters 2 to 7 or under section 919 or 928.

(2) If the recipient requests it in writing, the person must provide the recipient with a statement showing—

(a) the gross amount of the payment,

(b) the amount of the sum deducted, and

(c) the actual amount paid.

(3) Subsection (4) applies if the trustees of an unauthorised unit trust are treated as making a deemed payment to a unit holder (“U”).

(4) If U requests it in writing, the trustees must provide U with a statement showing—

(a) the gross amount of the payment,

(b) the amount of the deemed deduction from the payment, and

(c) the amount of the payment after the deemed deduction.

(5) A statement under this section must be in writing.

(6) The duty to comply with a request under subsection (2) or (4) is enforceable by the recipient or U (as the case may be).

(7) In this section “deemed deduction”, “deemed payment” and “the gross amount” have the same meanings as in Chapter 13 (see section 941(6)).