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Tax Administration Act 1994

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

24G: Special tax rates for schedular payments

You could also call this:

"Asking for a special tax rate on some payments"

Illustration for Tax Administration Act 1994

You can ask the Commissioner for a special tax rate on some or all of a schedular payment. You do this under schedule 5, part C, clause 5. This applies to you if you are not a non-resident entertainer.

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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=DLM1253919.

Topics:
Money and consumer rights > Taxes
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24F: Rates of tax for schedular payments: standard, payee, and set rates, or

"Tax rates for payments to others"

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24H: Exempt schedular payments, or

"Some payments are exempt from tax withholding"

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

24GSpecial tax rates for schedular payments

  1. A payee, other than a non-resident entertainer, may apply to the Commissioner, under schedule 5, part C, clause 5, for a special rate of tax that applies to some or all of a schedular payment.

Notes
  • Section 24G: 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).