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Tax Administration Act 1994

Information, record-keeping, and returns - Employment income information

23B: Employment income information: outline of provisions

You could also call this:

"Information employers must give about their employees' income"

Illustration for Tax Administration Act 1994

This part of the law is about employment income information. You need to know what employment income information is and when you must give it to the Commissioner. You can find more information about making regulations at section RA 21 of the Income Tax Act 2007. When you are an employer, you must provide information about your employees. You must also correct any errors in the information you provide. For more information about late filing penalties, see section 139A. As an employer, you must follow the rules about providing employment income information. You can find more information about non-electronic filing penalties at section 139AA and employers’ withholding payment penalties at section 141ED. You can also find information about the recovery of tax from employers at sections 167 to 169.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS191835.

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"How to give the Commissioner your income information"

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23C: Meaning of employment income information, or

"What employment income information means and how it's shared"

Part 3Information, record-keeping, and returns
Employment income information

23BEmployment income information: outline of provisions

  1. This subpart sets out—

  2. what is meant by employment income information for reporting purposes:
    1. when employment income information must be provided to the Commissioner and how it must be delivered:
      1. the information that must be provided for new and departing employees:
        1. the rules for the correction of errors.

          1. For the purposes of this subpart, an employer includes a PAYE intermediary, as the context requires.

          2. For the provisions related to—

          3. the making of regulations, see section RA 21 of the Income Tax Act 2007:
            1. late filing penalties, see section 139A:
              1. non-electronic filing penalties, see section 139AA:
                1. employers’ withholding payment penalties, see section 141ED:
                  1. the application of the penalties provisions to PAYE intermediaries, see section 141JB:
                    1. the recovery of tax from employers or PAYE intermediaries, see sections 167 to 169.

                      Notes
                      • Section 23B: inserted, on , by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                      • Section 23B(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 23B(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).
                      • Section 23B(3) 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).