BR Prd 16/01
Issued
01 Mar 2016
Effective 
1 July 2014 to 30 June 2019

PMP Distribution Limited

Applicant
PMP Distribution Limited

This product ruling relates to payments that PMP Distribution Limited makes to deliverers for the delivery of unaddressed newspapers, leaflets, brochures, catalogues, advertising material, samples and other similar items to households and other premises throughout New Zealand. The ruling confirms that the payments are not income from employment for various purposes, and that certain deductions are not required to be made from the payments under the PAYE rules.