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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

Income tax for businesses and organisations

Income equalisation scheme - deposits

For farmers, fishers and growers who have been affected by the following events:

  • The Southland/Otago floods of late 2019.
  • Mycoplasma bovis (unexpected taxable income from the sale of culled stock not replaced in the same year). 
  • Drought in the entire North Island, Tasman, Marlborough, Kaikoura, North Canterbury and the Chatham Islands.

The Commissioner has decided to extend the date in which to make a deposit to the income equalisation account for the 2019 income tax year to 30 June 2020.

Last updated: 07 Jul 2021
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