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Tax Administration Act 1994

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

23Q: Employment income information: variation of requirements

You could also call this:

"Rules about employment income can be changed by the Commissioner"

Illustration for Tax Administration Act 1994

The Commissioner can change the rules about employment income information for an employer or a group of employers. You need to follow the changed rules. The Commissioner's changes are a type of law, and you can find out more about how they are published in Part 3 of the Legislation Act 2019. The rules can be different because of a change made to schedule 4.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS191852.

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Money and consumer rights > TaxesWork and jobs > Worker rights
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23P: Employment income information: payroll software, or

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

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24: Records to be kept by employer or PAYE intermediary, or

"What records employers must keep about their employees' pay"

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

23QEmployment income information: variation of requirements

  1. The Commissioner may vary the requirements set out in this subpart and schedule 4 for an employer or a class of employers, and the requirements apply as varied.

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

Notes
  • Section 23Q: replaced, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).