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Tax Administration Act 1994

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

24DB: Use of unsuitable tax codes

You could also call this:

"Using the wrong tax code for your income"

Illustration for Tax Administration Act 1994

You use a tax code for PAYE income payments. The Commissioner checks if you are using the right tax code. If the Commissioner thinks a different tax code is more suitable, they can suggest changing it. They can tell your employer about the change if you agree to it.

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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=LMS197173.

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

24DBUse of unsuitable tax codes

  1. For the purposes of section 24D and schedule 5, if the Commissioner considers that a more suitable or more accurate tax code could be, or could have been, used in relation to a PAYE income payment to an employee, the Commissioner—

  2. may recommend a prospective change of tax code to the employee; and
    1. with the consent of the employee, notify the employer of the change.

      Notes
      • Section 24DB: inserted, on , by section 23 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).