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Tax Administration Act 1994

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

23E: Online group of employers

You could also call this:

"Sending payroll info online"

Illustration for Tax Administration Act 1994

You are part of the online group if you are not in the non-electronic group or the new group. You must send your employment income information electronically as prescribed by the Commissioner. You have to send this information within 2 working days after payday.

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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=LMS191839.

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23D: Employers’ groups for delivery of information, or

"How employers give employment income information to the government"

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23F: Non-electronic group of employers, or

"Employers who don't file tax information electronically"

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

23EOnline group of employers

  1. An employer is included in the online group if the employer is not included in—

  2. the non-electronic group; or
    1. the new group.

      1. An employer in the online group must deliver their employment income information for a payday—

      2. in electronic form and by means of an electronic communication as prescribed by the Commissioner; and
        1. within 2 working days after payday.

          Notes
          • Section 23E: 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 23E(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 23E(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).