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Inland Revenue has been given flexibility to modify some timeframes or procedural requirements for taxpayers who are impacted by COVID-19.

A new discretionary power in the Tax Administration Act 1994 allows Inland Revenue to extend a due date deadline, time period or timeframes, or to modify procedural requirements set out in the Revenue Acts. This could include, for example, extending deadlines for filing tax returns and paying provisional and terminal tax.

A recent amendment to the Tax Administration Act now allows the Commissioner to also shorten or reduce a due date, deadline, time period or timeframe where such a variation would provide an advantage to a taxpayer or particular class of taxpayer.

This discretionary power is time-limited for the period 17 March  2020 to 30 September

You can find further information on the scope of the power and how you can raise an issue to be considered at the link below.

COVID-19 Response variations

Last updated: 28 Apr 2021
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