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Tax Administration Act 1994

Information, record-keeping, and returns - Tax codes and tax rates for certain payments - PAYE tax codes

24C: Notified tax codes

You could also call this:

"Telling your employer about your tax code"

Illustration for Tax Administration Act 1994

You must tell your employer what tax code applies to you. You must use a form that the Commissioner has authorised. You need to notify your employer if your tax code changes. This rule does not apply to some tax codes, like those provided by the Commissioner under schedule 5, or for non-resident seasonal workers under schedule 5.

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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=DLM1253911.

Topics:
Money and consumer rights > Taxes
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24B: PAYE tax codes, or

"What tax code to use when you get paid"

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24D: Tax codes provided by Commissioner, or

"How to get a special tax code from the Commissioner"

Part 3Information, record-keeping, and returns
Tax codes and tax rates for certain payments: PAYE tax codes

24CNotified tax codes

  1. An employee must notify their employer of the tax code applicable to their circumstances or of a change in their tax code. The notification must be in a form authorised by the Commissioner.

  2. This section does not apply in relation to—

  3. a tax code provided by the Commissioner to the employer under schedule 5, part A, clause 2(2):
    1. a tax code for a non-resident seasonal worker under schedule 5, part B, clause 3.

      Notes
      • Section 24C: replaced, on , by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
      • Section 24C(1) heading: inserted, on , by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 24C(2) heading: inserted, on , by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).