Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019

  • A correction has been made to section 375 on 28 August 2019 under section 25(1)(j)(iii) of the Legislation Act 2012.
109 Schedule 5 amended (Certain tax codes and rates)

(1)

In schedule 5, part A, clause 1(2), replace “special tax code” with “tailored tax code”.

(2)

In schedule 5, part A, clause 4, rows 3, 4, 5, and 6 of the table, replace “annual income is” with “total PAYE income payments” are in each place where it appears.

(3)

In schedule 5, part B, clause 1,—

(a)

replace the heading with Tailored tax codes:

(b)

in subclauses (1), (2), (4), (5), and (6), replace “special tax code” with “tailored tax code” in each place where it appears.

(4)

In schedule 5, part B, clause 1(6),—

(a)

replace “notifying the employee or responsible department, as applicable.” with “notifying the employee, the employer, or responsible department, as applicable.”:

(b)

replace “Once notified, the employee” with “If the employee is notified, they”.