Statute
Section Sch2-6 — Income Tax Act 2007: “ ST ” tax code
Text of the provision Official document
6 “ ST ” tax code If an employee has notified their employer that the employee’s tax code is “ ST ” under section 24B(3) of the Tax Administration Act 1994, the basic tax rate amount for a payment of secondary employment earnings is set by applying the rate of 0.330 for each dollar of the payment. Schedule 2 part A clause 6: amended, on 1 October 2010, by section 36(c) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Official source: legislation.govt.nz
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