Income equalisation schemes

Income tax Dates

NOV 4

Your provisional tax payment is due if you use the ratio method. (This is an extension of the usual 28 October due date.)

All Income tax dates

Income equalisation schemes, including the environmental restoration scheme, allow farmers, fisher, growers and foresters to even out fluctuations in their income by spreading their gross income from year to year.

Pages in this section

How income equalisation schemes work How the income equalisation and environmental restoration schemes work.
Who is eligible Who can use the income equalisation schemes and for what sorts of business activities.
Deposits Making deposits into income equalisation schemes, deposit restrictions and interest earned.
Refunds Requesting refunds from income equalisation schemes and refunds for adverse events or hardship.
Discretionary relief For farmers whose current or future income will be significantly affected by extreme events.
Special circumstances There are a number of circumstances where the usual income equalisation regulations may not apply.

Ngā kaupapa whakaōrite moni whiwhi Income equalisation schemes

Income tax Dates

Income equalisation schemes