ED0223: Non-resident employers’ obligations to deduct PAYE, FBT and ESCT in cross-border employment situations

This item sets out to clarify Inland Revenue's approach to take with regards to a non-resident employers’ obligations to deduct PAYE, FBT and ESCT in certain cross-border employment situations.

Comment deadline: 1 September 2020

ED0223 - PDF format (243kb | 6 pages)