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Severe frost in Bay of Plenty and Waikato regions

Income tax for businesses and organisations
Income tax for businesses and organisations
  • Income equalisation schemes
    • 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

Income tax Dates

  • 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.
  • MAY 8
    Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
  • All Income tax dates

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.

This is affecting customers’ ability to comply with their tax obligations, including filing and paying on time. Income equalisation scheme – deposits

The frost will affect farmers and grower’s income for the 2023 income year. Late deposits for the 2022 year can be made until 31 May 2023. Income equalisation scheme - refunds

Early refunds of deposits will be allowed. Normally income equalisation deposits are not available for refund until 12 months after the deposit is made. However, we do have discretion to allow early refunds, particularly in the case of a medium or large-scale adverse event or when the person is suffering serious hardship.

We also have the ability to determine a 'class of case' that qualify for an early refund.

All applications for an early refund must be in writing and will take approximately 20 days to process. It should be remembered that the refund will be income in the year that the application is made unless it is elected to treat the refund as income in the prior income year where the application for refund is made in the specified period.

For more information on income equalisation and deposits please refer to our Standard Practice Statement 19/03 Income equalisation deposits and refunds.

Standard Practice Statement 19/03 Income equalisation deposits and refunds

For more information, please contact us on our emergency helpline 0800 473 566.

New Zealand legislation

Income Tax Act 2007:

  • Section EH 4(4)
  • Section EH 15(3)

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