Sarah has been working after school as a checkout operator at her local supermarket; she loves clothes and wants to be a fashion designer when she leaves school. Sarah decides it would be valuable to gain some retail sales experience, so she applies for a new part-time job as a sales consultant at the surf shop in town. She reckons she'll gain great experience as well as really good company discounts on clothes.
Sarah lets her supervisor at the supermarket know she's leaving a month before she is due to start her new job. Sarah remembers that when she got her job at the supermarket, she needed to provide her IRD number and tax code. Sarah can't remember her IRD number and has lost the plastic card she was sent with it on. While she’s looking for the plastic card, she finds several payslips and an old letter from Inland Revenue. She realises her IRD number is shown on both the payslips and the letter.
Now Sarah knows her IRD number, she can complete the Tax code declaration (IR330). Sarah gives the IR330 to her new employer at the surf shop so that they can now take out PAYE tax automatically from Sarah's pay at the correct rate (plus ACC earners' levy*) avoiding the higher 45 cent rate (if she hadn't provided her IRD number).