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Tax Administration Act 1994

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

23D: Employers’ groups for delivery of information

You could also call this:

"How employers give employment income information to the government"

Illustration for Tax Administration Act 1994

You are an employer and you need to give employment income information to the Commissioner. You will be in one of three groups: the online group, the non-electronic group, or the new group. You can find out which group you are in by looking at the circumstances that apply to you. You might be in the non-electronic group if you meet the requirements of section 23F or have an exemption under section 23G. You might be in the new group if you meet the requirements of section 23H. If you are a PAYE intermediary, you will be in the online group. You can give your employment income information to the Commissioner at any time before the dates set out in sections 23E to 23H and 23L. You can also ask the Commissioner if you can give your information in a different way. The Commissioner can agree to this and set some conditions, or they can change or cancel their agreement at any time.

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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=LMS191838.

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Money and consumer rights > TaxesWork and jobs > Worker rights
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23C: Meaning of employment income information, or

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

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23E: Online group of employers, or

"Sending payroll info online"

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

23DEmployers’ groups for delivery of information

  1. For the delivery of employment income information to the Commissioner, an employer is included in 1 of the following groups of employer, according to the circumstances applying to the employer:

  2. the online group; or
    1. the non-electronic group, if they meet the requirements of section 23F or have an exemption under section 23G; or
      1. the new group, if they meet the requirements of section 23H.

        1. For the delivery of employment income information,—

        2. a PAYE intermediary is included in the online group:
          1. an employer who delivers employment income information electronically, whether through a service or platform provided by the Commissioner or through the use of payroll software, is included in the online group.

            1. Despite sections 23E to 23H and 23L, an employer may deliver their employment income information at any time before the dates set out in those sections.

            2. Despite subsections (1) and (2) and the means of delivery set out in sections 23E to 23H, 23J, and 23K, an employer may ask the Commissioner for approval to deliver employment income information in another way. For this purpose, the Commissioner may—

            3. give consent with terms and conditions:
              1. vary the terms and conditions:
                1. cancel the consent at any time.

                  Notes
                  • Section 23D: 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 23D(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 23D(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 23D(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).
                  • Section 23D(4) 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 23D(4): amended, on , by section 20 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).