If the standard tax codes (for example, "M", "S", "SH" or "ST") or the rate of withholding tax don't deduct the right amount of tax, a special tax code or deduction rate could help you.

If you:

• have a second job or other income apart from your main job
• receive an overseas pension that is taxable in New Zealand
• are a beneficiary or receiving accident compensation and working
• want to make additional repayments on your student loan

Then you may want a special tax code or deduction rate.

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