PAYE Flashcards

1
Q

The new due dates for the provision of the PAYE information, will depend upon _____________________ – being the on-line group (default) or the non-electronic group – the former required to electronically file the details with IR within 2 working days of the relevant payday, and the latter, entitled to maintain use of paper based filing and within 10 working days of the relevant payday.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

which group the employer falls within

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2
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the ______________ or the non-electronic group – the former required to electronically file the details with IR within 2 working days of the relevant payday, and the latter, entitled to maintain use of paper based filing and within 10 working days of the relevant payday.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

on-line group (default)

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3
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the on-line group (default) or the _______________ – the former required to electronically file the details with IR within 2 working days of the relevant payday, and the latter, entitled to maintain use of paper based filing and within 10 working days of the relevant payday.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

non-electronic group

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4
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the on-line group (default) or the non-electronic group – the former required to ___________________ within 2 working days of the relevant payday, and the latter, entitled to maintain use of paper based filing and within 10 working days of the relevant payday.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

electronically file the details

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5
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the on-line group (default) or the non-electronic group – the former required to electronically file the details __________ within 2 working days of the relevant payday, and the latter, entitled to maintain use of paper based filing and within 10 working days of the relevant payday.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

with IR

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6
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the on-line group (default) or the non-electronic group – the former required to _________________ within 2 working days of the relevant payday, and the latter, entitled to maintain use of paper based filing and within 10 working days of the relevant payday.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

to electronically file the details with IR

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7
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the on-line group (default) or the non-electronic group – the former required to electronically file the details with IR ______________ of the relevant payday, and the latter, entitled to maintain use of paper based filing and within 10 working days of the relevant payday.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

within 2 working days

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8
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the on-line group (default) or the non-electronic group – the former required to electronically file the details with IR within 2 working days ______________, and the latter, entitled to maintain use of paper based filing and within 10 working days _______________.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

of the relevant payday

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9
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the on-line group (default) or the non-electronic group – the former required to electronically file the details with IR within 2 working days of the relevant payday, and the latter, entitled to ____________________ and within 10 working days of the relevant payday.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

maintain use of paper based filing

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10
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the on-line group (default) or the non-electronic group – the former required to electronically file the details with IR within ___________________, and the latter, entitled to maintain use of paper based filing and within 10 working days of the relevant payday.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

within 2 working days of the relevant payday

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11
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the on-line group (default) or the non-electronic group – the former required to electronically file the details with IR within 2 working days of the relevant payday, and the latter, entitled to maintain use of paper based filing and _______________ of the relevant payday.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

within 10 working

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12
Q

The new due dates for the provision of the PAYE information, will depend upon which group the employer falls within – being the on-line group (default) or the non-electronic group – the former required to electronically file the details with IR within 2 working days of the relevant payday, and the latter, entitled to maintain use of paper based filing and _____________________________.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

within 10 working days of the relevant payday

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13
Q

Membership to the ______________________, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

mandatory electronic filing on-line group

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14
Q

Membership to the mandatory electronic filing on-line group, is determined by the ____________________ in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

level of the employers PAYE/ESCT

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15
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT ______________. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

in the previous tax year

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16
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous _______ year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

tax

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17
Q

Membership to the mandatory electronic filing on-line group, is determined by the ___________________________. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

level of the employers PAYE/ESCT in the previous tax year

18
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed ________ in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

$50,000

19
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from ___________, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

1st April 2019

20
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re _________________ within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

filing electronically

21
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically ______________ of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

within 2 working days

22
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days _________, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

of payday

23
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, __________________________. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

unless you obtain an exemption to remain in the non-electronic group

24
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you ______________ to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

obtain an exemption

25
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption ___________ in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

to remain

26
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain ________________. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

in the non-electronic group

27
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption _______________________. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

to remain in the non-electronic group

28
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you ___________________________. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

obtain an exemption to remain in the non-electronic group

29
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard ______________ you have limited access to electronic filing systems, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

it can be shown

30
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have _________________________, you have difficulty using a computer and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

limited access to electronic filing systems

31
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, ____________________ and the like.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

you have difficulty using a computer

32
Q

Membership to the mandatory electronic filing on-line group, is determined by the level of the employers PAYE/ESCT in the previous tax year. Exceed $50,000 in this regard, and from 1st April 2019, you’re filing electronically within 2 working days of payday, unless you obtain an exemption to remain in the non-electronic group. IR may agree in this regard if it can be shown you have limited access to electronic filing systems, you have difficulty using a computer ____________.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

and the like

33
Q

There will also be a __________________, referred to as the “new group” – those in their first six months of employing. While as a member of this group you can voluntarily elect to file on-line, it will not be until the end of your first six months where IR can determine your level of payments to date, when your selection into either group will be finalised.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

third group of employers

34
Q

There will also be a third group of employers, referred to as the “___________” – those in their first six months of employing. While as a member of this group you can voluntarily elect to file on-line, it will not be until the end of your first six months where IR can determine your level of payments to date, when your selection into either group will be finalised.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

new group

35
Q

There will also be a third group of employers, referred to as the “new group” – those in their __________________. While as a member of this group you can voluntarily elect to file on-line, it will not be until the end of your first six months where IR can determine your level of payments to date, when your selection into either group will be finalised.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

first six months of employing

36
Q

There will also be a third group of employers, referred to as the “new group” – those in their first six months of employing. While as a member of this group you can ________________, it will not be until the end of your first six months where IR can determine your level of payments to date, when your selection into either group will be finalised.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

voluntarily elect to file on-line

37
Q

There will also be a third group of employers, referred to as the “new group” – those in their first six months of employing. While as a member of this group you can voluntarily elect to file on-line, it will not be until the end of your first six months where IR can determine your ____________________, when your selection into either group will be finalised.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

level of payments to date

38
Q

There will also be a third group of employers, referred to as the “new group” – those in their first six months of employing. While as a member of this group you can voluntarily elect to file on-line, it will not be until the end of your first six months where IR can determine your level of payments to date, when ____________________ will be finalised.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

your selection into either group

39
Q

There will also be a third group of employers, referred to as the “new group” – those in their first six months of employing. While as a member of this group you can voluntarily elect to file on-line, it will not be until the end of your first six months where IR can determine your level of payments to date, when your selection into either group ______________.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

will be finalised

40
Q

There will also be a third group of employers, referred to as the “new group” – those in their first six months of employing. While as a member of this group you can voluntarily elect to file on-line, it will not be until the end of your first six months where IR can determine your level of payments to date, when _______________________________.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

your selection into either group will be finalised