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Tax Administration Act 1994

Information, record-keeping, and returns - Employment income information - Other obligations to keep and provide records

24: Records to be kept by employer or PAYE intermediary

You could also call this:

"What records employers must keep about their employees' pay"

Illustration for Tax Administration Act 1994

You need to know that section 24 of the Tax Administration Act 1994 was repealed. This means it is no longer part of the law. It was repealed on 1 April 2019 by section 276 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350722.

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Part 3Information, record-keeping, and returns
Employment income information: Other obligations to keep and provide records

24Records to be kept by employer or PAYE intermediary (Repealed)

    Notes
    • Section 24: repealed, on , by section 276 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).