Income tax Dates
If you’re affected by the recent adverse weather, including Cyclones Hale and Gabrielle, we can offer the following extra relief and support. Read about our general support available for adverse events.
Read about our general support available for adverse and emergency events.
Relief payments and Working for Families
Support or relief payments received by individuals and families affected by the recent weather events do not need to be included in your income for Working for Families purposes.
IRD Number applications
If you’ve recently applied for an IRD number, and you’ve been affected by the recent weather events, you have an extra 4 weeks (from the time your road access is restored) to complete your in-person identity verification details.
Affected customers are customers that have been impacted by the effects of the emergency events and they are physically unable to complete the in-person verification of identity documents (because for instance, roading infrastructure has been destroyed) normally required by us to issue them with an IRD number.
Insurance pay-out tax relief
The Minister of Revenue, Hon David Parker, announced on 4 May 2023 that insurance pay-out tax relief will be included in legislation to be introduced later in May 2023.
The Minister of Revenue’s full announcement.
Tax relief for flood-hit North Island businesses
We will provide further details when the Bill is introduced.
Income Equalisation Scheme
To help affected farmers and growers we are providing discretionary relief by allowing late deposits for the 2022 year and early withdrawals from the income equalisation scheme.
Time frame for writing off bad debts
For the 2023 income year, the date by which affected businesses can write off debt as bad has been extended to 31 May 2023.
Time frame for payment of beneficiary income
For the 2022 income year, the date by which affected trusts must pay income to a beneficiary of the trust has been extended to 31 May 2023.
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