The Resurgence Support Payment (RSP) is a payment to help support viable and ongoing businesses or organisations which have experienced a 30% drop in revenue due to a COVID-19 alert level increase to level 2 or higher.
Applications for RSP have now closed.
Find out about the Covid-19 Protection Framework
Receiving payments and tax obligations
If you have received a RSP, the Terms and Conditions you agreed to when you applied for the RSP state what it can and cannot be spent on. The payment must be used to cover business expenses.
Income tax and expenses
RSP payments do not get included in your income tax return if they are used for business expenses. You also will not be entitled to claim a deduction for these expenses at the end of the tax year.
If you're registered for GST
If you're a GST-registered businesses, you will have to return GST to us on the RSP payment(s). You can also claim GST for items you paid for out of the payments you got under the RSP.
Received a Resurgence Support Payment and now think you were not eligible?
If you received a payment and were not eligible, you need to let us know as soon as possible. The easiest way is to send a disclosure in myIR.
- From the Resurgence Support Payment account, click 'more'
- Click 'Send a message'
- Under the Category heading, select 'Other'. In the subject box, please type 'RSP disclosure'
We will be in touch to confirm the eligibility of the payments and what the next steps will be.