Individual income tax
Extension of time (EOT) arrangements 2009/2010 IR9XA
About this guide
Section 37(4) and section 37(5) of the Tax Administration Act 1994 (TAA) allows Inland Revenue to give tax agents clients extensions of time to file 2009 income tax returns up to, but not beyond, 31 March 2010.
Adobe Acrobat PDF | 156kb | 25 pages
When to use this guide
The extension of time agreement benefits both you and us, for example:
- you can spread your return filing over a year rather than have it all occur during one peak period - this helps you to provide a consistently high standard of return preparation and also help clients to understand their tax affairs
- we can maintain an even flow of tax returns over a 12-month window and ensure no work is carried over to the next filing year.
What you will need
