When is a tax return form needed (IR3)?

[starkhorn]

Folks,

I'm just trying to understand the tax system in NZ compared to say UK or Ireland or France.

In UK if I'm a permanent salary employee, the tax is doing at the source (via the employer). assuming that I'm no other income it's usually not necessary to submit a tax return for the year.

In France, if I'm a permanent salary employee, the tax is partly done at the source (via the employer). But it's mandatory to also submit a tax return even if I've no other income. Basically it means people get taxed twice in France which is a bit of a pain.

So what's the situation in NZ? From what I understand salary employee is taxed entirely at the source (via employer) so normally no other tax return is needed.

I guess a salary employee only needs to submit a IR3 if he has additional income (like interest from bank account or rent, etc).

Is this correct? and if not then what's the situation in NZ?

Many thanks.

Starkhorn