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The final stage of Inland Revenue’s multi-million-dollar programme to upgrade and simplify the tax system begins later this week.
Taxpayers will have an extra week to file and pay GST and income tax currently due on October 28 this year.
The rules for how business assets are valued, when they are sold as a bundle, is being tightened.
These new Purchase Price Allocation (PPA) rules, which come in to force on 1 July, apply to the sale of assets such as commercial property, forestry land or a business.
Your provisional tax payment is due if you use the ratio method. (This is an extension of the usual 28 October due date.)
Your GST return and payment are due for the taxable period ending 30 September. (This is an extension of the usual 28 October due date.)
Your GST return and payment is due for the taxable period ending 31 October.
