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Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

If you provide cryptoassets to your employees, you will need to account for PAYE or FBT on these payments.

These Public Rulings explain when PAYE or FBT may apply.

BR Pub 21/01: Income tax - salary and wages paid in cryptoassets

This Ruling considers whether cryptoassets received by employees are subject to PAYE.

This Ruling will apply for the period 1 March 2021 until 1 December 2022.

BR Pub 21/01

 

BR Pub 21/02: Income tax - bonuses paid in cryptoassets

This Ruling considers whether bonuses received by employees in cryptoassets are subject to PAYE.

This Ruling will apply for the period 1 March 2021 until 1 December 2022.

BR Pub 21/02

 

BR Pub 19/03: Income tax - employer issued cryptoassets provided to an employee

This Ruling considers how FBT applies where cryptoassets issued by an employer are provided to an employee.

This Ruling will apply for a period of three years beginning on 30 July 2019.

BR Pub 19/03

 

BR Pub 19/04: Income tax – application of the employee share scheme rules to employer issued cryptoassets provided to an employee

This Ruling considers whether the employee share scheme rules apply to some types of employer-issued cryptoassets provided to employees.

This Ruling will apply for a period of three years beginning on 1 December 2019.

BR Pub 19/04

Last updated: 01 Apr 2021
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