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.
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:
11 Aug 2025