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Temporary office hours - Cyclone Gabrielle Our Gisborne office is open 9.00am to 1.00pm.

North Island flooding | Many of you have been affected by the flooding in the North Island and may need help keeping up with your tax obligations. Find out more

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Te āwhina e ai ki te hiahia Discretionary relief

Income tax
Income tax
  • Income tax for businesses and organisations
    • Income equalisation schemes
      • How income equalisation schemes work
      • Who is eligible
      • Who can use the environmental restoration scheme
      • Deposits
      • Refunds
      • Discretionary relief
        • Cyclone Gabrielle
        • Heavy rain and flooding in the upper North Island
        • Cyclone Hale rain flooding and wind damage
        • Flooding in Northland Canterbury and Otago regions and Gisborne and Wairoa districts
        • Drought in the Southland and Otago regions
        • Drought in the Waikato region and South Auckland
        • Flooding in the Tasman Nelson Marlborough and Far North districts
        • Severe frost in Bay of Plenty and Waikato regions
        • Flooding in the Tairaawhiti Gisborne and Hawkes Bay regions
        • Damage caused by Cyclone Dovi
        • Flooding in the West Coast Tasman and Marlborough regions
        • Support for farmers across New Zealand affected by drought
        • Support for those affected by the Canterbury floods
        • Extension of time for making deposits to the income equalisation scheme for the 2019 tax year
        • Assistance for farmers affected by the Mycoplasma bovis (Mbovis)
        • Extended support for farmer affected by drought
        • Assistance to farmers affected by drought in the entire North and South Island
        • Assistance to farmers affected by drought in Gisborne, Manawatu, Rangitikei and Tararua districts
        • Assistance to farmers affected by drought in Northland, North Auckland down to the Harbour bridge
        • Assistance to farmers affected by floods in Southland and Otago Districts
        • Assistance to farmers affected by floods in the South Canterbury District
        • Assistance to farmers and growers in the Marlborough, Buller and Nelson districts
        • Assistance to farmers and growers in the Tasman district
        • Assistance to farmers affected by Gisborne floods
        • Assistance to farmers affected by ex-cyclone Gita in the Taranaki and Tasman District
        • Assistance to farmers affected by drought in the Southland region
        • Assistance to farmers affected by the Bay of Plenty floods
        • Assistance to farmers affected by the storms in the Franklin Ward, Hauraki district and Thames Coromandel district
        • Assistance to Northland farmers affected by droughts
        • Assistance for farmers and fishers affected by the Hurunui and Kaikoura earthquakes
        • Assistance for farmers affected by the dairy price downturn
      • Special circumstances

Income tax Dates

  • MAR 28
    AIM instalments are due if you file GST monthly and have a March balance date.
  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • All Income tax dates

We have assistance under the scheme for farmers and customers whose current or future income will be significantly affected by extreme events.

COVID-19 Income equalisation assistance for farmers, fishers and growers

Tax relief - extreme events IR505 2020 (PDF 74KB) Download guide

Pages in this section
  • Cyclone Gabrielle Large-scale adverse event for the Northland, Auckland, Waikato, Bay of Plenty, Gisborne and Hawke’s Bay regions and Tararua district because of Cyclone Gabrielle.
  • Heavy rain and flooding in the upper North Island The heavy rain and flooding in the upper North Island has been declared a medium scale adverse event.
  • Cyclone Hale rain flooding and wind damage Cyclone Hale has been declared a medium-scale adverse event for the Gisborne and Wairarapa regions.
  • Flooding in Northland Canterbury and Otago regions and Gisborne and Wairoa districts Cabinet has declared the series of adverse weather fronts that crossed New Zealand between 11 July and 31 July 2022 as an emergency event for the purposes of use of money interest remission (UOMI).
  • Drought in the Southland and Otago regions Medium-scale adverse event declared for the Southland and Otago regions.
  • Drought in the Waikato region and South Auckland Medium-scale adverse event declared for the Waikato region and parts of South Auckland (Franklin, Manukau, Howick and Manurewa-Papakura wards).
  • Flooding in the Tasman Nelson Marlborough and Far North districts On 21 August 2022, Minister for Rural Communities, Damien O’Connor, declared a medium-scale adverse event for the Tasman, Nelson, Marlborough and Far North districts.
  • Severe frost in Bay of Plenty and Waikato regions On 10 December 2022, Minister for Rural Communities, Damien O’Connor, declared a medium-scale adverse event for the Bay of Plenty and Waikato regions.
  • Flooding in the Tairaawhiti Gisborne and Hawkes Bay regions Medium-scale adverse event declared for the Tairāwhiti Gisborne and Hawkes Bay regions.
  • Damage caused by Cyclone Dovi Medium-scale adverse event declared for the West Coast and top of the South Island regions, the Wairarapa and Taranaki regions, and Waitomo district.
  • Flooding in the West Coast Tasman and Marlborough regions See if the income equalisation scheme can help your business.
  • Support for farmers across New Zealand affected by drought We have discretion to allow early refunds of income equalisation deposits, particularly in the case of a medium or large-scale adverse event or when the person is suffering serious hardship.
  • Support for those affected by the Canterbury floods If you are a farmer or grower affected by the recent Canterbury floods, you can apply for an early refund from the income equalisation scheme.
  • Extension of time for making deposits to the income equalisation scheme for the 2019 tax year We allow later deposits if you're affected by floods, Mycoplasma bovis or drought.
  • Assistance for farmers affected by the Mycoplasma bovis (Mbovis) If you're a farmer and culled your herd because of Mbovis, see if you can lessen this impact with the income equalisation scheme or spreading income over tax years.
  • Extended support for farmer affected by drought The drought which is causing financial issues for many farmers and growers, has been extended.
  • Assistance to farmers affected by drought in the entire North and South Island We allow later deposits for the 2019 income tax year if you're affected by drought.
  • Assistance to farmers affected by drought in Gisborne, Manawatu, Rangitikei and Tararua districts We allow later deposits for the 2019 income tax year if you're affected by drought.
  • Assistance to farmers affected by drought in Northland, North Auckland down to the Harbour bridge We allow later deposits for the 2019 income tax year if you're affected by drought.
  • Assistance to farmers affected by floods in Southland and Otago Districts We're able to accept later deposits and early withdrawal if you're affected.
  • Assistance to farmers affected by floods in the South Canterbury District We have discretion to allow early refund if you're suffering serious hardship.
  • Assistance to farmers and growers in the Marlborough, Buller and Nelson districts We can accept early refund requests if you're affected or in serious hardship. 
  • Assistance to farmers and growers in the Tasman district We have discretion to allow early withdrawal if you're suffering serious hardship.
  • Assistance to farmers affected by Gisborne floods We allow farmers who are affected to apply for an early withdrawal.
  • Assistance to farmers affected by ex-cyclone Gita in the Taranaki and Tasman District We allow later deposits and early withdrawals for affected farmers.
  • Assistance to farmers affected by drought in the Southland region We have discretion to allow early withdrawal if you're suffering serious hardship.
  • Assistance to farmers affected by the Bay of Plenty floods We will allow farmers affected to apply for an early withdrawal.
  • Assistance to farmers affected by the storms in the Franklin Ward, Hauraki district and Thames Coromandel district Farmers affected by the storm can make deposits later and early withdrawals.
  • Assistance to Northland farmers affected by droughts Farmers affected by droughts may apply for an early withdrawal.
  • Assistance for farmers and fishers affected by the Hurunui and Kaikoura earthquakes We allow discretion for early withdrawal and later deposits if you're an affected customer.
  • Assistance for farmers affected by the dairy price downturn We allow discretion for early withdrawal for affected farmers.

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