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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /8. Non-compliance to withholding requirements / 8.2 Appeals process

8.2 Appeals process

New Zealand

The Standard Practise Statement SPS 23/01, issued 24 February 2023, introduced a revised best practise approach, replacing two previous statements:

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•�� SPS 16/05 – Disputes resolution commenced by the Commissioner of Inland Revenue
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•�� SPS 16/06 – Disputes resolution commenced

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2.1.4 Withholding income tax rates

2.1.6 Local development tax

2.1.2 Form TD-1

3.2 Restricted Stock Units (RSU's)

3.5 Redundancy pay

9.5 Workers Compensation Act 2000

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

6.1.1 EU social security agreement

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

2.2 Withholding of social security

7. Travel and subsistence

Return of employees (ROE)

3.6 Severance pay

2.2.1 SSS contributions

3.2 Pre-tax/post-tax deductions

1.3.2 Annual reporting

3.2 Food coupons

2.2.8 Workers' Profit Participation Fund

6.2 Double tax relief

2.2.1 Employee provident fund (EPF)