Part 15

Deduction of income tax at source
Chapter 19

General

Supplementary

Statements about deduction of income tax
975
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)).