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Tax Administration Act 1994

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

24LC: Schedular tax rate prescribed by Commissioner

You could also call this:

"The Commissioner sets a special tax rate."

Illustration for Tax Administration Act 1994

You can find information about the schedular tax rate in the Tax Administration Act 1994. The Commissioner prescribes this rate. This part of the law was repealed on 1 April 2019 by the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018, which you can read more about on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7175705 legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7227331.

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24LB: Schedular tax rate elected by payee, or

"A tax rate chosen by someone getting paid"

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24M: Exemption certificates for schedular payments, or

"What are exemption certificates for schedular payments?"

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

24LCSchedular tax rate prescribed by Commissioner (Repealed)

    Notes
    • Section 24LC: repealed, on , by section 282 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).