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Tax Administration Act 1994

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

23O: Setting electronic and non-electronic filing requirements

You could also call this:

"How to send employment information to the Commissioner"

Illustration for Tax Administration Act 1994

When you give employment income information, the Commissioner decides how you do it. You must use an electronic form and a way to send it electronically, and also use a form or way to deliver it that is not electronic. The Commissioner can set rules for payroll software to help you give this information. When you make a payment to the Commissioner for an employee, you might need to give some employment income information with the payment. The Commissioner can tell you what information you need to give.

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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=LMS191849.

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23N: Correction of errors, or

"Fixing mistakes in employment income information"

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23P: Employment income information: payroll software, or

"Information about using payroll software to work out salary and tax"

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

23OSetting electronic and non-electronic filing requirements

  1. For the delivery of employment income information by an employer or a class of employers, the Commissioner—

  2. must prescribe—
    1. an electronic form and means of electronic communication:
      1. a form or mode of delivery other than by electronic means:
      2. may from time to time set specifications for payroll software for use in the delivery of that information.

        1. To enable the processing of a payment made to the Commissioner by an employer in relation to an employee, the Commissioner may notify an employer, or a class of employers, that certain items of employment income information must accompany the payment.

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