Skip to main content

Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

We understand that the COVID-19 (novel coronavirus) outbreak is causing a lot of uncertainty and stress for yourself and your clients. As such, we're working hard to publicise tax information related to this outbreak as quickly as we can.

If you believe any of your clients may be struggling due to the impacts of the COVID-19, we strongly encourage you to contact them to discuss how we might be able to help. Our normal options for re-estimating provisional tax, setting up instalment arrangements, remitting late payment and filing penalties, and severe hardship debt write-offs are currently available. We encourage impacted businesses to take advantage of them.

Questions and Answers – COVID-19 IR Policy Initiatives

In response to COVID-19 there have been a wide range and frequency of policy and related changes. The most common questions we have received, along with detailed answers, are captured. This will be updated regularly and covers:

  • depreciation
  • GST
  • income sharing
  • insurance proceeds
  • international disclosure requirements
  • in-work tax credit (IWTC)
  • low value assets
  • provisional tax
  • research and development
  • returns and payments
  • student loans
  • use of money
  • wage and leave subsidies
  • Working for Families Tax Credits
  • winter energy payment
  • 31 March issues and impacts

You can download the most recent version of this document at the bottom of this page.

General information

You can find frequently updated information on our response to this outbreak in our new COVID-19 area.

COVID-19 (novel coronavirus)

To ensure that you have all of the detail you need to continue working, we will be providing more technical updates on changes surrounding the COVID-19 outbreak on this page. Please check back regularly for more information.

 

Last updated: 28 Apr 2021
Jump back to the top of the page