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Inland Revenue

Tax Policy

Technical amendment – removing the need to specify the total donation amount

Clause 408(38)

Submission

(Matter raised by officials)

The requirement to specify the “total donation” amount in the employer monthly schedule should be removed as it is unnecessary.

Comment

The proposed definition of “employer monthly schedule” requires the payroll donation amounts to be specified in the schedule. This explicit requirement is considered unnecessary at this time.

Recommendation

That the submission be accepted.