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Who gets an income tax assessment

Your assessment will be automatically calculated if we have all your income information for the tax year (1 April to 31 March).

We'll send you an assessment if your income is from:

  • employment
  • investments (bank deposits or savings interest)
  • a benefit under an employment share scheme.

This includes income from:

  • salary or wages
  • NZ Superannuation
  • schedular payments
  • income-tested benefits
  • interest or dividends
  • taxable Maori authority distributions
  • benefits under an employee share scheme.

Your assessment shows if you are due a refund or if you have tax to pay.

What you need to do

Check the income tax assessment and tell us about any changes. If it's correct and you have no tax to pay you do not need to do anything else.

You need to tell us about:

  • changes to your contact information
  • changes to your bank account details
  • any income over $200 (before tax) you received that is not showing on your assessment.

You can update your details anytime in myIR.

What happens next

If you tell us about changes, we'll update your account and send you a new income tax assessment.

Are you due a refund?

We'll pay your refund into the bank account you gave us. We'll let you know if we need your bank account details. You can update these in myIR.

We pay refunds from mid-May to the end of July when we process income tax assessments. These are processed in batches so not everyone will get theirs at the same time.

If you think you're due a refund for a previous year you can check in myIR. You'll need to request a personal tax summary for that year. If your personal tax summary shows you did not pay enough tax in that year you'll need to pay it.

Do you have tax to pay?

Most people need to pay their tax by 7 February. If you have a tax agent, you need to pay your tax by 7 April. If you have a non-standard balance date your due date may be different.

Common reasons for receiving a refund or having tax to pay

Common reasons include:

  • your income changed a lot during the year
  • some of your income was not taxed correctly, for example you used a wrong tax code or your prescribed investor rate (PIR) was too low for your KiwiSaver or other portfolio investment entity (PIE) income
  • small rounding differences each pay - they could result in a small refund or bill.