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Tax Administration Act 1994

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

23N: Correction of errors

You could also call this:

"Fixing mistakes in employment income information"

Illustration for Tax Administration Act 1994

The Governor-General can make rules to correct errors in employment income information. You need to know what kind of errors can be fixed and how they can be fixed. The Minister of Revenue must talk to people before making these rules. The rules will say what errors employers can fix and how to fix them. They will also say which time periods the corrections can be made for. You can find out more about these rules in Part 3 of the Legislation Act 2019, which you can read on the Legislation Act 2019 website. The Minister must consult with people before making a recommendation to the Governor-General. The Governor-General makes the rules with the help of the Minister of Revenue. These rules are called secondary legislation.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS191848.

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

23NCorrection of errors

  1. This section provides a regulation-making power for matters relating to the correction of errors in employment income information and the manner in which corrections may be made.

  2. The Governor-General may, by Order in Council on the recommendation of the Minister of Revenue, make regulations, providing—

  3. the nature and type of errors that are able to be corrected by an employer:
    1. the manner in which errors in employment income information may be corrected, and the specifications for the correction of particular errors in employment income information:
      1. the periods to which corrections may relate, including past periods and future periods.

        1. Before making a recommendation under subsection (2), the Minister must undertake consultation on the proposed regulation that is appropriate and reasonable for the purposes of this section.

        2. Regulations under this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

        Notes
        • Section 23N: 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 23N(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 23N(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 23N(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 23N(4) heading: inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
        • Section 23N(4): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).