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Tax Administration Act 1994

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

23M: Employment income information when employment ended

You could also call this:

"Tell the Commissioner when you stop employing people"

Illustration for Tax Administration Act 1994

If you stop employing people and do not plan to employ them again, you must tell the Commissioner within 30 working days. You need to notify the Commissioner after the date you stop employing people. The Commissioner needs to know that you have stopped employing people.

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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=LMS191847.

Topics:
Work and jobs > Worker rightsMoney and consumer rights > Taxes
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23L: Employment income information for new and departing employees, or

"Telling the tax office about new and leaving employees"

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23N: Correction of errors, or

"Fixing mistakes in employment income information"

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

23MEmployment income information when employment ended

  1. An employer who stops employing employees, intending that the cessation is permanent, must notify the Commissioner that employment has ended within 30 working days after the date on which they stop employing employees.

Notes
  • Section 23M: 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).