Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

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

24IB: Variation of requirements

You could also call this:

"The Commissioner can change some tax rules for you or a group."

Illustration for Tax Administration Act 1994

The Commissioner can change the rules in section 24B and schedule 5, part A, clause 4 for you or a group of people at any time. You can find more information about how these changes are published in Part 3 of the Legislation Act 2019. The Commissioner has the power to make these changes.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM6866692.

Topics:
Money and consumer rights > Taxes
Previous

24I: Notification requirements, or

"Telling others about your tax details"

Next

24J: Proof of payment, or

"Showing you've paid your taxes"

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

24IBVariation of requirements

  1. The Commissioner may vary the requirements of section 24B and schedule 5, part A, clause 4, for a person or class of persons at any time.

  2. A variation under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes
  • Section 24IB: replaced, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).