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By law you must file your tax returns by their due dates. If you do not, you may have to pay a late filing penalty. Late filing penalties apply to:

  • income tax returns
  • employment information
  • GST returns
  • residential land withholding tax
  • foreign investment PIE period returns
  • PIE annual reconciliation statements.

We may charge penalties if you do not have an extension of time or valid reason for not filing.

Late filing penalties for income tax

The penalty amount for filing your income tax return late depends on your net income.

If you have not filed your return, the penalty is based on net income shown in your previous year's return.

After you file the late return, the penalty will be adjusted for the actual net income shown for the current year.

Net income Penalty
Less than $100,000 $50
$100,000 to $1 million $250
More than $1 million $500

Late filing penalties for employment information

The late filing penalty for employment information is $250.

If you do not file your employment information online when you should, we may charge you a non-electronic filing penalty. The penalty is the greater of:

  • $250
  • $1 for each person employed at any time during the month.

Monthly filers need to pay penalties by the 5th of the month after the return was due.

Payday filers need to pay penalties by 30 days after the month the employment information was due.

If we think a return has not been filed, we will try to get in touch and help you with filing and provide education if needed. The first time we receive a late return, we will issue a letter to warn you that a penalty may be applied if you file late again. If we receive a second late return within 12 months of the first, we may apply a penalty for late filing and will send you a letter advising of this.

See Standard Practice Statement SPS 19/04 - Late filing penalties for more information

SPS 19/04 - Late filing penalties 

Late filing penalties for goods and services tax (GST)

Late filing penalties for GST depends on your accounting basis at the time the return is due. There is a late filing penalty of $50 if you’re on the payments basis. A $250 penalty is given for late filing on hybrid or invoice basis.

These penalties are commonly due on the 28th day of the month after the return was due. However, where the late filing penalty would normally be due on:

  • 28 December, it's due on 15 January.
  • 28 May, it's due on 7 June.
Last updated: 17 Jun 2021
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