PAYE
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.
Date published: 31 Jan 2006
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