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January and February 2023 weather events

Topics
Topics
  • Tax relief for emergency events
    • January and February 2023 weather events
    • Tax relief for businesses that donate trading stock

Income tax Dates

  • JUN 28
    AIM instalments are due if you have a March balance date.
  • JUN 28
    Provisional tax payments are due if you have a March balance date and use the ratio option.
  • JUN 28
    Provisional tax payments are due if you have a March balance date and use the ratio option.
  • All 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.

Tax relief 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. 

Discretionary relief 

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.

Order in Council

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.

Order in Council

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