In New Zealand, pay as you earn (PAYE) system is used to deduct tax from source income of salary/wage earner. Therefore, as a salary/ wage earner, you do not need to file a tax return. The employer will have to file PAYE returns and pay the tax to the IRD on behalf of you. However, in some situations, the wage/salary taxpayer still needs to file a tax return to the IRD. For more information, please find professional advice on the matter.
Disclaimer: The following answer necessarily sets out general principles only. The facts of particular cases always need to be considered carefully, and it may be necessary to obtain advice from a tax expert.
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