Non-Paye shareholder salery in an IR10

When paying a Non-Paye shareholder salary, this is to be shown as an Expense Item in Key Point 21, Associated Persons' remuneration, in an IR10, financial statements summary¹.

1.https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir1---ir99/ir10/ir10-2016-onwards.pdf