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	<title>Build a Better Business &#187; schedular payments</title>
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		<title>Subcontractors (withholding tax)</title>
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		<pubDate>Wed, 21 Mar 2012 03:37:43 +0000</pubDate>
		<dc:creator>Advisory Accountants</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[schedular payments]]></category>
		<category><![CDATA[subcontractors]]></category>
		<category><![CDATA[tax]]></category>

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		<description><![CDATA[Tax on schedular payments Schedular payments (aka Withholding tax deduction) are made to contractors who perform activities outlined in Schedule 4 of the Income Tax Act 2007. You&#8217;ll find more information on the IRD website, under headings such as: Taxing &#8230; <a href="http://buildabetterbusiness.co.nz/index.php/2012/03/21/subcontractorswithholding-tax/">Continue reading <span class="meta-nav">&#8594;</span></a>]]></description>
			<content:encoded><![CDATA[<h2>Tax on schedular payments</h2>
<p>Schedular payments (aka Withholding tax deduction) are made to contractors who perform activities outlined in Schedule 4 of the Income Tax Act 2007.</p>
<p>You&#8217;ll find more information on <a href=" http://www.ird.govt.nz/payroll-employers/make-deductions/withholding-tax/">the IRD website</a>, under headings such as:</p>
<ul>
<li>Taxing activities called schedular payments (formerly withholding payments)</li>
<li>Certificates of exemption from withholding tax (IR331)</li>
<li>Tax on schedular payments (formerly withholding payments)</li>
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