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Budget 2025 | The Government has introduced changes to Working for Families and KiwiSaver as well as introducing Investment Boost: an immediate tax deduction when acquiring new business assets. Find out more: www.budget.govt.nz

Send us a notice if you are eligible and have decided to spread income from culling a herd. You'll need to send the notice by your due date for filing that year's income tax return.

Before you start

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

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

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.

Your 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. 

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Last updated: 30 May 2025
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