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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

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

QB (Feb 2004) clarifies whether and how a taxpayer might contest a PAYE determination and under what authority the CIR issues such an assessment of tax deductions.

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

QB (Dec 2004) considers PAYE consequences where any amount has been received fraudulently or in error and PAYE has been deducted.