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Send a notice to us if you're eligible and have decided to spread the income you earned from culling a herd. You can send us the notice for culls in the:

  • 2021 and earlier tax years by your due date for 2021 income tax returns
  • 2022 and future tax years by your due date for that year's income tax return.

Gather your information

You'll need the:

  • tax year of the cull
  • amount of income you'll be spreading over 6 years
  • details for how you calculated the amount.

Send us a message in myIR

Send us a message in myIR with the above information. 

How to send a message in myIR

What happens next

We'll contact you if we need more information. If not, then we'll send you a message confirming your decision to spread the income from a cull.

My responsibilities

Once you send us a notice that you're spreading the income you earned from a cull, you cannot cancel it. You must spread the income over the next 6 years.

If you want to send us a notice by post, make sure you:

  • include the above information in a letter
  • sign it
  • send it to us at the following postal address.

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045
New Zealand