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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.3 Determining earnings subject to PAYE

2.1.3 Determining earnings subject to PAYE

New Zealand

Income Tax Act 2007, s RD3 defines PAYE income payments, to which the PAYE rules apply, as being:

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•�� a payment of salary or wages (see s RD5 of the Act)

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4.7 Business entertainment expenses

2.1.1 Rates of income tax

2.1.2 Form TD-1

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2.1.1 Withholding obligation

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