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Comparing the New Zealand and Australian tax system

 
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Withholding from salary and wages

New Zealand

Australia

Pay as you earn (PAYE)

As an employer you must make the correct PAYE deductions from your employees' earnings using the appropriate tax code, as well as meeting your filing and payment obligations with regard to PAYE and its related tax types, such as student loan deductions and KiwiSaver contribution deductions.

For more information, refer to Employer responsibilities.

Pay as you go (PAYG) withholding

If you make payments from which withholding is required - for example, wages to employees or payments to businesses that do not quote an ABN - you must register for PAYG withholding with the ATO before you first withhold.

Sections within Employer's information

Last Modified: Wednesday, 21 November 2012
 
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