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Tax Administration Act 1994

Third-party providers - PAYE intermediaries

124P: Privacy requirements

You could also call this:

"Keeping Personal Info Safe"

Illustration for Tax Administration Act 1994

You must protect personal information and payment details when you run a PAYE intermediary system. You do this by having systems in place to keep the information safe. You can find more information about this by looking at s NBA 5(3).

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1247653.

Topics:
Money and consumer rights > Banking and loansRights and equality > PrivacyBusiness > Industry rules
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124O: Employers’ arrangements with PAYE intermediaries, or

"Telling the Commissioner about working with a PAYE intermediary"

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124Q: Amended employment income information, or

"Corrected info about your pay from your employer"

Part 7BThird-party providers
PAYE intermediaries

124PPrivacy requirements

  1. The PAYE intermediary must operate and maintain systems to protect the personal information and payment details that they acquire in running the systems.

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Notes
  • Section 124P: replaced, as section 15K (with effect on 1 April 2008), on (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Section 124P: renumbered, on , by section 9(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).