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Returns to 31 March 2019 are supposed to be filed by 31 March 2020 at the latest. We understand that due to the impact of COVID-19, there may be delays. It is still important to send us the returns as soon as possible.

Where a 2019 tax return is filed after 31 March 2020, the time bar is extended to 31 March 2025 (4 years from the end of the tax year in which the return is filed – instead of 31 March 2024) under section 108 of the Tax Administration Act 1994.

Due to the impact of COVID-19 and related potential for filing delays, as at 31 March 2024 the Commissioner will close any review or other compliance activity for any 2018/2019 income tax return which is:

  • due on or before 31 March 2020 and is furnished after 31 March but before 31 May 2020
  • not subject to any existing exclusions from the standard 4-year time bar
  • not subject to a dispute:
    • commenced by NOPA issued before 1 January 2023, and
    • involving alleged tax avoidance, or
    • having tax in dispute of greater than $200 million.

The Commissioner may need to clarify the circumstances of any delay in filing. This is limited to the effects of the COVID-19 virus.