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myIR, payments and more

Technical tax area
Ngā tūmomo whakataunga me ngā aratohu


These items clarify some specific issues about PAYE deductions.

Disputing or challenging a PAYE determination made under section NC 1 (2) of the Income Tax Act 1994

This item clarifies whether and how a person might contest such a determination and under what authority the Commissioner issues such an assessment of tax deductions.

PAYE where income received fraudulently or in error (December 2004)

Clarification of the tax effects of amounts received fraudulently or in error, in the context of source deduction payments for PAYE.