{"Term":"Trailing payments","Definition":"\u003cdiv class=\"OutlineElement Ltr SCXW116726675 BCX8\" style=\"color: #000000; background-color: #ffffff; margin: 0px; padding: 0px;\"\u003e\n\u003cp class=\"Paragraph SCXW116726675 BCX8\" paraid=\"1218948516\" paraeid=\"{3c0ebae2-8bce-4450-8e2d-3002c04f22a7}{69}\" style=\"color: windowtext; background-color: transparent; margin: 5.33333px 0px; padding: 0px;\"\u003e\u003cspan data-contrast=\"none\" class=\"TextRun SCXW116726675 BCX8\" style=\"color: #333333; margin: 0px; padding: 0px; line-height: 17.2667px;\"\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003eA payment made to someone who has already left New Zealand, for work they did when they were still in New \u003c/span\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003eZealand\u003c/span\u003e\u003c/span\u003e\u003cspan data-contrast=\"auto\" class=\"TextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px; line-height: 19.425px;\"\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003e.\u003c/span\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003cspan class=\"EOP SCXW116726675 BCX8\" data-ccp-props=\"{\u0027201341983\u0027:0,\u0027335559738\u0027:80,\u0027335559739\u0027:80,\u0027335559740\u0027:259}\" style=\"margin: 0px; padding: 0px; line-height: 19.425px;\"\u003e\u003c/span\u003e\u003c/p\u003e\n\u003c/div\u003e\n\u003cdiv class=\"OutlineElement Ltr SCXW116726675 BCX8\" style=\"color: #000000; background-color: #ffffff; margin: 0px; padding: 0px;\"\u003e\n\u003cp class=\"Paragraph SCXW116726675 BCX8\" paraid=\"1025431358\" paraeid=\"{3c0ebae2-8bce-4450-8e2d-3002c04f22a7}{81}\" style=\"color: windowtext; background-color: transparent; margin: 5.33333px 0px; padding: 0px;\"\u003e\u003cspan data-contrast=\"auto\" class=\"TextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px; line-height: 19.425px;\"\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003eFor example, a bonus\u003c/span\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003e or \u003c/span\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003eshare payment, or FBT benefits. We may agree with the employer that this is a special circumstance and allow the\u003c/span\u003e\u003c/span\u003e\u003cspan data-contrast=\"auto\" class=\"TextRun Strikethrough SCXW116726675 BCX8\" style=\"color: windowtext; margin: 0px; padding: 0px; line-height: 19.425px;\"\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003em\u003c/span\u003e\u003c/span\u003e\u003cspan data-contrast=\"auto\" class=\"TextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px; line-height: 19.425px;\"\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003e until 31 May to report and pay this \u003c/span\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003eadditional\u003c/span\u003e\u003cspan class=\"NormalTextRun SCXW116726675 BCX8\" style=\"margin: 0px; padding: 0px;\"\u003e payment.\u003c/span\u003e\u003c/span\u003e\u003cspan class=\"EOP SCXW116726675 BCX8\" data-ccp-props=\"{\u0027201341983\u0027:0,\u0027335559738\u0027:80,\u0027335559739\u0027:80,\u0027335559740\u0027:259}\" style=\"margin: 0px; padding: 0px; line-height: 19.425px;\"\u003e\u003c/span\u003e\u003c/p\u003e\n\u003c/div\u003e","TeReoTerm":"","TeReoDefinition":""}