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Tax Administration Act 1994

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

24E: Non-notified tax codes

You could also call this:

"What happens if you don't give your employer your tax details"

Illustration for Tax Administration Act 1994

You have a non-notified tax code if you have not told your employer your name, tax file number, and tax code. The Commissioner must not have given your employer a tax code or change in tax code under schedule 5, part A, clause 3. You are not a non-resident seasonal worker referred to in schedule 5, part B, clause 3. When you tell your employer your name, it must be your full name so the Commissioner can find your correct tax file number. This means your employer can use your full name to get the right tax information for you.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1253915.

Topics:
Money and consumer rights > Taxes
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24DB: Use of unsuitable tax codes, or

"Using the wrong tax code for your income"

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24F: Rates of tax for schedular payments: standard, payee, and set rates, or

"Tax rates for payments to others"

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

24ENon-notified tax codes

  1. An employee, other than a person referred to in section 24D, has a non-notified tax code if—

  2. the employee has not notified their employer of—
    1. their name; and
      1. their tax file number; and
        1. their tax code; and
        2. the Commissioner has not provided the employer with a tax code or change in tax code under schedule 5, part A, clause 3; and
          1. the employee is not a non-resident seasonal worker referred to in schedule 5, part B, clause 3.

            1. For the purposes of subsection (1)(a)(i), a person’s name is their full name that is sufficient to enable the Commissioner to ascertain a correct tax file number for the person.

            Notes
            • Section 24E: 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 24E(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 24E(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).