Tax Administration Act 1994

Schedule 3: Record-keeping requirements

You could also call this:

"Keeping Records for Tax Purposes"

Illustration for Tax Administration Act 1994

You need to keep records for tax purposes. The Tax Administration Act 1994 tells you what to keep. You can find the rules in the act, which is empowered by sections like ss 22AA and 22AAB. You have to keep records of things like PAYE income payments and tax credits. This includes the amount of PAYE income payments and the amount of tax for these payments. You also need to keep records of other things like employer's superannuation contributions and child support deductions. There are also rules for keeping records of passive income. You need to keep records of the name, tax file number, and contact address of people who get passive income. You also need to keep records of the type and amount of passive income and the amount of tax withheld, as explained in the Income Tax Act 2007 and other acts like the Student Loan Scheme Act 2011 and the KiwiSaver Act 2006.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS195576.

Topics:

Money and consumer rights > Taxes

Schedule 2: Application of CRS standard, or

"Rules for Sharing Financial Info with Other Countries"

Schedule 4: Reporting of employment income information, or

"What employers must tell the government about your pay"

3Record-keeping requirements Empowered by ss 22AA, 22AAB

Table 1—Record-keeping requirements for employers and PAYE intermediaries

The following table is small in size and has 2 columns. Column 1 is headed Row. Column 2 is headed Records.
Row	Records
1	The amount of a PAYE income payment
2	The amount of tax for a PAYE income payment
3	The amount of an advance pay
4	The amount of a payroll donation
5	The amount of employer’s superannuation contribution
6	The amount of a benefit under an employee share scheme
7	The amount of personal service rehabilitation payment
8	The amount of tax credits under section LD 4 of the Income Tax Act 2007
9	The amount of child support deductions
10	The amount of salary or wage deductions under the Student Loan Scheme Act 2011
11	The amount of employer KiwiSaver contributions made under the KiwiSaver Act 2006
12	The amount of employee KiwiSaver contribution deductions under the KiwiSaver Act 2006
13	The name, tax file number, tax code, date of birth, and contact addresses of every person who derives or receives an amount in rows 1 to 11
14	The records, receipts, certificates, notifications, declarations relating to the items in rows 1 to 13

Table 2—Record-keeping requirements for passive income

The following table is small in size and has 2 columns. Column 1 is headed Row. Column 2 is headed Records.
Row	Records
1	The name of every person who derives or is paid resident passive income or non-resident passive income
2	The tax file number of every person who derives or is paid resident passive income or non-resident passive income
3	The contact address of every person who derives or is paid resident passive income or non-resident passive income
4	The date of birth of every person who derives or is paid resident passive income or non-resident passive income, if supplied by them
5	The type and amount of resident passive income and the amount of RWT withheld
6	The tax rate applying to the resident passive income
7	The date on which RWT was withheld, and if there is more than 1 instance, the year in which the amounts were withheld
8	The type and amount of non-resident passive income and the amount of NRWT withheld
9	The tax rate applying to the non-resident passive income
10	The date on which NRWT was withheld, and if there is more than 1 instance, the year in which the amounts were withheld
11	The details of all financial arrangements under which interest has been paid, including any number used to identify the financial arrangement
12	Other information required by the Commissioner