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Tax Administration Act 1994

Information, record-keeping, and returns - Tax codes and tax rates for certain payments - PAYE tax codes

24D: Tax codes provided by Commissioner

You could also call this:

"How to get a special tax code from the Commissioner"

Illustration for Tax Administration Act 1994

You can apply to the Commissioner for a tax code. The Commissioner may recommend a tailored tax code for your New Zealand superannuation income or veteran's pension income. You can also get a tax code for your employment income from one or more employers, or for working as a private domestic worker, under schedule 5.

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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=LMS193078.

Topics:
Money and consumer rights > Taxes
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"Telling your employer about your tax code"

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Part 3Information, record-keeping, and returns
Tax codes and tax rates for certain payments: PAYE tax codes

24DTax codes provided by Commissioner

  1. An employee may apply to the Commissioner for, or the Commissioner may recommend for the employee,—

  2. a tailored tax code under schedule 5, part B, clause 1 to apply to either—
    1. their New Zealand superannuation income or veteran’s pension income; or
      1. their other employment income from 1 or more employers:
      2. a tax code under schedule 5, part B, clause 2 for their employment as a private domestic worker.

        Notes
        • Section 24D: inserted, on , by section 279 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
        • Section 24D heading: replaced, on , by section 22(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
        • Section 24D: amended, on , by section 22(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
        • Section 24D(a): amended, on , by section 22(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).