Determinations: Other determinations

Categories of taxpayers who need to request a personal tax summary

Background

The Taxation (Consequential Rate Alignment and Remedial Matters Act) 2009 amended section 33A(5) of the Tax Administration Act 1994, allowing Inland Revenue discretion in selecting who should be issued personal tax summaries (PTSs).

What this means

The amendment means that Inland Revenue may not automatically issue PTSs to groups of customers who previously received them, particularly when it's likely the correct amount of tax has been withheld during the year.

This change will reduce compliance and administration costs to both Inland Revenue and taxpayers.

Taxpayers will still be able to request a PTS from Inland Revenue by following the existing processes.

There have been no changes to the legislation regarding the circumstances when a taxpayer must file an IR3 tax return.

Customers who must request a PTS

Customers who are not required to file an IR 3 tax return will need to request a PTS in the following circumstances.

If you haven't automatically received a PTS by the customer's terminal tax date you must request one if you:

• received income that has not had sufficient PAYE deducted and the residual income tax (RIT) is $500 or more debit or credit
• received income with PAYE deducted that has not had sufficient student loan deductions made and the residual repayment obligation is more than $20
• received more than $200 of secondary employment earnings and these earnings were not taxed at:
  • 33% and your income was more than $48,000 but not more than $70,000, or
  • 38% or 39% and your income was more than $70,000
• received more than $200 as an election day worker and you used the EDW tax code
• received more than $200 as a casual agricultural employee and you used the CAE tax code
• received income that has tax deducted at a rate determined by a special tax code
• received Working for Families Tax Credits (WfFTC) from Inland Revenue during the tax year or are registered for WfFTC and entitled to receive a lump sum payment
• are or were married or in a civil union or de facto relationship during the tax year with a person who received WfFTC from Inland Revenue or who is registered for WfFTC and is entitled to receive a lump sum payment for that tax year
• received WfFTC from Work and Income during the tax year and the amount of family credit abatement under section MD 13 of the Income Tax Act 2007 is greater than zero
• are married or in a civil union or de facto relationship during the tax year with a person who received WfFTC from Work and Income during the tax year and the amount of family credit abatement under section MD 13 of the Income Tax Act 2007 is greater than zero during that tax year.

Inland Revenue will not automatically issue a PTS but you must request one if you:

• received more than $200 of interest and/or dividends, not including amounts that did not require an RWT certificate under section 25(7) of the Tax Administration Act 1994, and the interest and/or dividends were not taxed at:
  • 33% and your income was more than $48,000 but not more than $70,000, or
  • 38% or 39% and your income was more than $70,000
• received more than $200 of extra emoluments and these were not taxed at:
  • 33% and your income was more than $48,000 but not more than $70,000, or
  • 38% or 39% and your income was more than $70,000
• received more than $200 of dividends and your income was more than $70,000
• received more than $200 of Māori Authority distributions and your income was more than $48,000
• received more than $200 of interest, dividends or Māori Authority distributions and you were required to pay financial support under the Child Support Act 1991
• received more than $200 of interest, dividends or Māori Authority distributions and:
  • you have a student loan as defined in section 2 of the Student Loan Scheme Act, and
  • that balance is not nil on 31/03/2010, and
  • your income is more than $19,084.

 

 

Date published: 14 Apr 2011

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