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If you can't file on time

If you can't file your income tax return by the due date you can apply for an extension of time (EOT) to file it. You will need to contact us to request an extension of time.

Applying for an extension of time (EOT)

When you apply for an EOT, you need to tell us:

  • the return period, and
  • your reason for requesting it.

Late filing penalties

If we charge you a late filing penalty before you apply for an EOT, the penalty will stand.

Tax agents

If you have a tax agent, they may have an automatic EOT. This EOT will not reverse penalties charged before becoming a client of a tax agent.

If your tax agent's EOT is withdrawn, you will be notified that your return is due.

Extensions of time cannot be granted for PAYE or GST returns.

Payment due dates for late filing penalties on income tax returns

Once a late filing penalty has been charged, you must pay it by the later of the following dates:

  • 30 days from the date of the statement of account, summary of account or notice advising you of the penalty
  • your end-of-year tax payment due date, usually 7 February (7 April if you have a tax agent).
We send Shane a reminder in August 2017 telling him his 2017 IR3 income tax return is overdue and he'll incur a late filing penalty in 30 days' time if he doesn't file the return. Shane doesn't use a tax agent.

Shane doesn't file the return by the end of the 30-day period, and is we send him a statement of account for the penalty. The due date for payment of the penalty is 7 February 2018, which is also the due date for Shane's end-of-year tax.